4804.39.60.20 - Base stock for trays, dishes, plates, cups and the like 🖩
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 classification covers base stock specifically manufactured for the production of trays, dishes, plates, cups, and similar disposable or semi-disposable food service items. The material is a type of kraft paper or paperboard characterized by its uncoated surface and a basis weight not exceeding 150 g/m². Its primary attribute is its suitability for further processing into food contact articles, implying certain structural and functional properties necessary for this end-use.
Within the broader category of "Other kraft paper and paperboard weighing 150 g/m² or less," this specific classification is distinguished by its intended application. While other "Other" subcategories at this level might exist for general-purpose kraft paper or paperboard, this code is reserved for material that has been engineered or selected for its capacity to be formed into food service ware. This distinction hinges on its role as a foundational material for downstream manufacturing.
As this classification is a leaf node, there are no further subcategories. Therefore, the classification rests solely on the material being uncoated kraft paper or paperboard, weighing 150 g/m² or less, and its clear designation as base stock for the aforementioned food service items. Importers should ensure that the imported product's specifications and intended use align precisely with this description to ensure accurate classification.