4804.41.20.00 - Wrapping paper
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS subcategory, 4804.41.20.00, specifically classifies wrapping paper. These are papers designed for the purpose of wrapping goods, typically characterized by their strength and often their ability to be printed upon. While the broader heading 4804 covers uncoated kraft paper and paperboard, this particular subcategory focuses on the end-use application of wrapping.
This classification is distinguished from its sibling, 4804.41.40.00, which is categorized as "Other." This implies that 4804.41.20.00 is reserved for items that are definitively identifiable as wrapping paper, whereas the "Other" category would encompass any uncoated kraft paper or paperboard meeting the weight and unbleached criteria but not specifically suited or intended for wrapping applications. The primary distinction lies in the intended use and functional characteristics of the paper.
As this is a leaf node within the HTS structure, there are no further subcategories for this specific code. Therefore, classification at this level relies on ensuring the material meets all preceding criteria: it must be uncoated kraft paper or paperboard, in rolls or sheets, weighing more than 150 g/m² but less than 225 g/m², and it must be unbleached, with the defining characteristic being its explicit classification as wrapping paper.