4804.39.40.20 - Bag or sack paper 🖩
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 category, 4804.39.40.20, specifically covers "Bag or sack paper." This refers to kraft paper and paperboard that is primarily designed and manufactured for the purpose of producing bags and sacks. Such paper typically exhibits a high degree of tensile strength, tear resistance, and often a degree of moisture resistance, making it suitable for packaging goods that require robust containment.
While the broader category encompasses various types of uncoated kraft paper and paperboard, this subcategory narrows the focus to paper intended for bag manufacturing. It differentiates itself from other "Other" kraft papers within the same level by its specific end-use application. Classification within this code hinges on the demonstrable suitability and primary intended use of the paper for bag and sack production, as opposed to general wrapping or other conversion purposes.
As a leaf node, this classification does not have further subdivisions. Therefore, the key to accurate classification lies in identifying paper that meets the physical properties and functional requirements for bag construction. Examples include kraft paper sold in large rolls specifically for use on automated bag-making machinery, or sheets pre-cut and prepared for the manual or semi-automated assembly of various types of bags and sacks.