4804.52.00.30 - Base stock for trays, dishes, plates, cups and the like
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 encompasses specific types of bleached kraft paper and paperboard that are designed for the manufacture of disposable food service items. To qualify, the material must be kraft paper or paperboard, unprinted and uncoated, produced from wood fibers obtained through a chemical pulping process. A critical defining characteristic is that more than 95 percent of its fiber content, by weight, must be from this chemical wood pulp process, ensuring a high level of strength and integrity. Furthermore, the paper or paperboard must weigh 225 grams per square meter or more, indicating a substantial basis weight suitable for forming rigid or semi-rigid articles.
This classification is distinguished from its sibling, 4804.52.00.20 (Folding carton stock), primarily by its intended end-use and physical characteristics. While both are bleached kraft paperboards weighing 225 g/m² or more, the "Base stock for trays, dishes, plates, cups and the like" category is specifically manufactured for direct conversion into items that come into contact with food and beverages, often requiring enhanced grease resistance or wet strength properties inherent in the base stock. Folding carton stock, conversely, is optimized for the structural requirements of folded boxes and cartons, which may have different performance demands.
As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification under 4804.52.00.30 is final based on meeting the specified criteria of being bleached kraft paper/paperboard, weighing 225 g/m² or more, and being intended for the production of trays, dishes, plates, cups, and similar disposable articles. Importers should ensure that the product's intended use and manufacturing specifications align with this precise definition to ensure correct customs declaration.