4802.61.60.20 - Containing by weight 25 percent or more cotton fiber 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS code, 4802.61.60.20, specifically classifies uncoated paper and paperboard in rolls, which is not made by a purely mechanical or chemical process for over 10% of its fiber content, and crucially, contains 25 percent or more cotton fiber by weight. This category encompasses a range of paper products where the presence of cotton lends specific qualities, such as enhanced strength, absorbency, or a particular texture. These papers are intended for various graphic purposes, including writing, printing, and other specialized applications where the cotton content is a defining characteristic.
Distinguishing this category from its sibling, 4802.61.60.40 (also "Other"), hinges entirely on the fiber composition. While both fall under the broader "Other" classification within the "In rolls" sub-heading for paper and paperboard not predominantly made by mechanical processes, 4802.61.60.20 is precisely defined by the inclusion of at least 25% cotton fiber. The sibling category would therefore cover similar paper products in rolls that do not meet this specific cotton fiber threshold.
As this is a leaf node within the HTS, there are no further subcategories. Classification under 4802.61.60.20 is complete once the criteria of being uncoated, in rolls, not predominantly made by mechanical processes, and containing 25 percent or more cotton fiber by weight are met. Therefore, the focus for classification professionals is on accurately assessing the fiber composition to ensure correct tariff application.