4802.61.60.40 - Other 🖩
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 classification, 4802.61.60.40, covers "Other" uncoated paper and paperboard that is used for writing, printing, or other graphic purposes, and is presented in rolls. Crucially, this category applies to paper and paperboard where more than 10 percent of its fiber content is derived from mechanical or chemi-mechanical pulping processes. It excludes paper and paperboard classified under headings 4801 or 4803, as well as hand-made varieties.
This specific classification is distinct from its sibling category, 4802.61.60.20, which is designated for paper and paperboard containing 25 percent or more cotton fiber by weight. Therefore, to correctly classify under 4802.61.60.40, the material must not meet the cotton fiber content threshold of its sibling and must still adhere to the general requirements for uncoated graphic papers produced in rolls with a significant mechanical pulp component.
As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification at this level is definitive, and the criteria for "Other" are based on the exclusion of specific characteristics defined in preceding or sibling nodes. This means that any paper or paperboard fitting the broader description of uncoated, mechanically pulped graphic paper in rolls, but not falling into any more specific sub-classifications (such as those with a high cotton content), will be classified here.