4805.19.10.00 - Weighing 150 g/m² or less 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 4805.19.10.00, specifically covers "fluting paper" that has a basis weight of 150 grams per square meter (g/m²) or less. Fluting paper is a type of paperboard used to create the corrugated layer in cardboard packaging. The defining characteristic for this subcategory is its relatively light weight, indicating a thinner or less dense construction compared to other fluting papers.
It is crucial to distinguish this category from its sibling, 4805.19.20.00, which encompasses fluting paper weighing *over* 150 g/m². The weight threshold is the sole differentiating factor between these two closely related categories for fluting paper. Therefore, accurate measurement of the paper's basis weight is essential for correct classification.
As this is a leaf node within the HTS structure, there are no further subdivisions under 4805.19.10.00. Goods falling under this code are considered fully classified, provided they meet the criteria of being uncoated paperboard, in rolls or sheets, not further processed than specified in Note 3 to Chapter 48, and specifically identified as fluting paper with a basis weight of 150 g/m² or less.