4802.61.31.10 - Weighing less than 40 g/m2
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 11.5% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 4802.61.31.10, specifically designates uncoated paper and paperboard that weighs less than 40 grams per square meter. These papers are intended for writing, printing, or other graphic applications, and are supplied in rolls with a width exceeding 15 centimeters. Crucially, more than 10 percent of the fiber content must be derived from mechanical or chemi-mechanical processes, distinguishing them from papers with a higher proportion of chemical pulp.
Within the broader category of "Other" paper and paperboard in rolls exceeding 15 cm in width, this subcategory is defined by its lightweight nature. While other "Other" classifications at this level might include heavier weight papers or those with different fiber compositions, this specific code focuses on extremely light-weight papers, often used for specialized printing applications where reduced weight is a primary consideration.
As a leaf node, this classification represents a specific and final grouping. Therefore, there are no further subdivisions to introduce. Classification within this code is determined by the combined criteria of being uncoated paper for graphic purposes, in rolls over 15 cm wide, with a specific fiber composition, and critically, having a basis weight below 40 g/m². Examples might include certain types of tissue paper used for specialized printing or lightweight tracing papers, provided they meet all the stipulated fiber and width requirements.