4804.39.40.49 - Other

This classification, HTS Code 4804.39.40.49, pertains to "Other" wrapping paper that is a type of uncoated kraft paper and paperboard. Specifically, it encompasses kraft paper and paperboard, weighing 150 g/m² or less, which is not otherwise specified within more granular subheadings. This category is intended for kraft wrapping papers that do not fit into more specific definitions for product type or basis weight at higher levels of detail.

This category distinguishes itself from its sibling, 4804.39.40.41, which is designated for tissue paper with a basis weight not exceeding 29 g/m². While both are types of wrapping paper, 4804.39.40.49 covers a broader range of kraft wrapping papers that do not meet the specific basis weight criteria of tissue paper, or other more precisely defined kraft wrapping papers that might exist at different levels. The key differentiator lies in the exclusion of the very lightweight tissue paper, leaving a broader category for other kraft-based wrapping materials.

As this is a leaf node in the HTS classification, there are no further subcategories. Therefore, classification under 4804.39.40.49 relies on accurately determining that the product is uncoated kraft paper or paperboard, meets the weight criteria of 150 g/m² or less, and is intended for use as wrapping material, while not fitting into any more specific categories at higher or sibling levels. Practical examples would include general-purpose kraft paper rolls or sheets used for packaging, gift wrapping, or protective wrapping where the specific properties of tissue paper or other specialized papers are not present.