4804.31.40 - Wrapping paper

HTS Code 4804.31.40 encompasses unbleached kraft paper and paperboard, weighing 150 g/m² or less, which is not condenser paper. This category specifically addresses paper and paperboard intended for general wrapping purposes, distinguishing itself from the specialized "condenser paper" sibling category which is designed for electrical applications. The kraft paper and paperboard within this code are characterized by their inherent strength and opacity, typical of unbleached pulp.

Within this classification, a further distinction is made to categorize the specific uses of this unbleached kraft paper and paperboard. Subcategories exist to differentiate between paper designed for manufacturing bags and sacks, and other general wrapping applications. This subdivision allows for more precise tariff application based on the intended end-use of the paperboard.