4804.31.40.20 - Bag or sack paper

This HTS category, 4804.31.40.20, specifically classifies unbleached kraft paper and paperboard, weighing 150 g/m² or less, that is designed and intended for use as wrapping paper. This designation implies that the paper's primary function is for the protection, concealment, or presentation of goods during transit or as part of packaging. The material is characterized by its natural brown or unbleached appearance, retaining the natural color of the wood pulp from which it is made.

Within the broader classification of "Other kraft paper and paperboard weighing 150 g/m² or less: Unbleached," this specific subheading differentiates itself from its sibling category, 4804.31.40.40 ("Other"). While the sibling category captures a residual range of unbleached kraft paper and paperboard within the specified weight, this subheading is reserved for items whose primary intended use is clearly identified as wrapping. Therefore, the key distinguishing factor lies in the intended application of the paper.

As this is a leaf node, there are no further subcategories under this specific HTS code. Classification at this level is therefore final, and the correct application of this code depends on the demonstrable intended use of the unbleached kraft paper or paperboard. Examples would include rolls or sheets of unbleached kraft paper marketed and sold specifically for gift wrapping, general packaging purposes, or as a protective layer for merchandise.