4804.42.00.50 - Other
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 category, 4804.42.00.50, specifically classifies "Other" uncoated kraft paper and paperboard that meets very precise physical and compositional criteria. The paper or paperboard must weigh more than 150 g/m² but less than 225 g/m². Crucially, it must be bleached uniformly throughout the mass, and more than 95 percent of its total fiber content by weight must consist of wood fibers obtained through a chemical process. This means the material has undergone significant chemical treatment to achieve its properties and appearance.
This particular subcategory is distinguished from its sibling, 4804.42.00.40, which covers "Base stock for packaging." While both fall under the broader classification of bleached, chemically processed kraft paper and paperboard within this weight range, 4804.42.00.40 is specifically designated for products whose primary intended use is as a foundational material for packaging applications. The "Other" designation here signifies that this classification is for products that do not fit the specific functional use of base stock for packaging, despite sharing the same physical and compositional characteristics.
As a leaf node in the HTS database, this classification does not have further subcategories. Therefore, the classification hinges entirely on meeting the detailed physical and compositional requirements outlined: the specific weight range, the uniform bleaching, and the high proportion of chemically processed wood fibers, while not being primarily intended as packaging base stock. Importers and exporters should ensure all these criteria are precisely met to correctly classify goods under this provision.