4805.19.20.00 - Weighing over 150 g/m²
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 classification, 4805.19.20.00, covers fluting paper that has a basis weight exceeding 150 grams per square meter (g/m²). Fluting paper is a specialized type of paperboard primarily used in the manufacturing of corrugated cardboard. Its corrugated structure provides cushioning and rigidity, making it essential for protective packaging. This category specifically targets fluting paper with a higher basis weight, indicating a denser and potentially stronger material compared to lighter-weight alternatives.
The key distinguishing factor for this category, compared to its sibling 4805.19.10.00, is its basis weight. While both are classified as "Other" fluting paper under heading 4805, this specific code applies to fluting paper weighing *over* 150 g/m². The sibling classification covers fluting paper weighing 150 g/m² or less. This distinction in weight is a critical criterion for proper classification, directly impacting the physical properties and intended applications of the paperboard.
As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, classification within 4805.19.20.00 is definitively determined by the material being fluting paper and its basis weight exceeding 150 g/m². Importers and exporters should ensure their documentation accurately reflects this specific weight characteristic to avoid misclassification and potential customs issues.