4805 - Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter:
Sub-classifications
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4805 1100 00
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4805 12
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4805 1210 00
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4805 1220 00
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4805 19
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4805 1910 00
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4805 1920 00
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4805 24
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4805 2450 00
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4805 2470 00
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4805 2490 00
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4805 2500 00
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4805 3000 00
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4805 4000 00
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4805 5000 00
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4805 91
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4805 9110 10
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4805 9110 90
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4805 9120 00
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4805 9150 00
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4805 9170 00
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4805 9190 00
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4805 9220 00
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4805 9240
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4805 9240 10
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4805 9240 20
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4805 9240 40
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4805 93
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4805 9320 00
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4805 9340
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4805 9340 10
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4805 9340 15
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4805 9340 20
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4805 9340 50
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4805 9340 60
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Overview
Heading 4805 encompasses a broad range of uncoated paper and paperboard that has undergone minimal processing. This category is specifically for materials that are not further worked beyond actions permitted by Note 3 to Chapter 48, which generally includes simple cutting, basic coating, or calendering. The key defining characteristic of goods classified under 4805 is their uncoated nature and the absence of significant further manufacturing steps, such as printing, laminating, or converting into finished articles.
Unlike sibling categories within Section X, which might cover other types of paper products or even raw materials, 4805 focuses on a specific stage of paper production. For instance, it excludes coated papers (which fall under other headings like 4810), paperboard specifically designed for boxes (often classified under 4819), or treated papers with specialized functions like photographic or electrical insulation. The emphasis here is on the base paper or paperboard before it is transformed into more complex or specialized end-use products.
The subcategories within 4805 provide further granularity based on specific types of paperboard and their intended uses, or simply to categorize remaining "other" materials not specifically listed. For example, "fluting paper" and "testliner" are recognized types of paperboard used in the production of corrugated board, distinguishing them by their structural function. Similarly, "sulfite wrapping paper" denotes a specific type of uncoated wrapping paper, while "filter paper and paperboard" and "felt paper and paperboard" highlight materials defined by their porous or matted structures for filtration or absorption purposes, respectively. The "other" category serves as a residual for uncoated papers and paperboards that do not fit into the more specific subdivisions.