4804.39.40 - Wrapping paper

This classification, 4804.39.40, specifically covers wrapping paper that is uncoated kraft paper or paperboard, weighing 150 g/m² or less. It falls under the broader category of "Other kraft paper and paperboard" after the exclusion of specific types covered by headings 4802 and 4803. The key characteristic here is its primary intended use as wrapping material, distinguishing it from other kraft papers with different functionalities.

Within the "Other" subcategory of kraft paper and paperboard weighing 150 g/m² or less, this heading differentiates itself from its sibling, 4804.39.20, which is designated for condenser paper. While both are kraft papers of similar weight, the distinction lies in their application; 4804.39.40 is for general wrapping purposes, whereas condenser paper has specialized electrical insulation properties.

The subcategories under 4804.39.40 further refine the classification based on more specific end-uses. These include "Bag or sack paper" (4804.39.40.20), which is engineered for strength and durability in packaging, and an "Other" residual category for wrapping papers that do not fit the more specific subheadings. This hierarchical structure allows for precise identification and appropriate duty assessment for various types of wrapping paper.