4804.59.00.00 - 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 code, 4804.59.00.00, classifies "Other" kraft paper and paperboard that weigh 225 g/m² or more. This broad designation encompasses kraft paper and paperboard not specifically categorized under the "unbleached" (4804.51.00.00) or "bleached uniformly throughout the mass with over 95% wood fibers from a chemical process" (4804.52.00) sibling categories. The key differentiator for this category is the absence of specific processing or fiber content requirements that define its immediate siblings.
Essentially, this code captures unbleached kraft paper and paperboard meeting the weight threshold that does not fit into the more precisely defined sibling classifications. For example, this could include kraft paper and paperboard that has been bleached, but not uniformly throughout the mass, or kraft paper and paperboard where the percentage of chemically processed wood fibers is 95% or less, provided it is still kraft paper or paperboard weighing 225 g/m² or more. The "Other" descriptor signifies that it represents all remaining eligible kraft paper and paperboard not otherwise specified at this level of the tariff schedule.
As a leaf node in the HTS structure, 4804.59.00.00 does not have further subcategories. Classification within this code relies on fulfilling the general requirements of uncoated kraft paper and paperboard, weighing 225 g/m² or more, and not aligning with the specific characteristics of the "unbleached" or "uniformly bleached" sibling classifications. Therefore, thorough examination of the paper's bleaching process and fiber composition, in conjunction with its weight and base material, is crucial for accurate classification.