4804.31.40.40 - Other

This HTS code, 4804.31.40.40, encompasses unbleached kraft paper and paperboard that weighs 150 grams per square meter or less, and is specifically categorized as "Other" beyond the more defined "wrapping paper" or "bag or sack paper" classifications. It applies to kraft paper and paperboard in rolls or sheets that are not coated and are not of the types specified in headings 4802 or 4803. The "Other" designation signifies that these materials do not fit into more specific uses or forms within the broader category of unbleached, low-weight kraft paper and paperboard.

The key distinction for this code lies in its residual nature. While sibling category 4804.31.40.20 is exclusively for bag or sack paper, this category is for unbleached kraft paper and paperboard of a similar weight and characteristic that is *not* intended for those specific applications. It generally covers kraft paper and paperboard used for a variety of general-purpose wrapping or packaging applications where the distinct functional requirements of bag or sack paper are not present.

As this HTS code represents a leaf node within the tariff schedule, there are no further subcategories. Therefore, classification under 4804.31.40.40 hinges on the material being unbleached kraft paper or paperboard, weighing 150 g/m² or less, and not fitting the descriptions of bag or sack paper or other more specialized grades of wrapping paper. Practical classification will often rely on an assessment of the paper's intended end-use and physical properties to ensure it is not better classified elsewhere.