4805.30.00.00 - Sulfite wrapping paper

HTS code 4805.30.00.00 specifically classifies sulfite wrapping paper. This category encompasses paper and paperboard, in rolls or sheets, that is primarily used for wrapping purposes and manufactured using the sulfite pulping process. The key characteristic is the use of sulfite pulp, which generally results in paper with good strength and a smooth surface, suitable for packaging and protective wrapping applications. This material is not further worked beyond the basic processing indicated in Chapter 48, Note 3.

Within the broader category of other uncoated paper and paperboard (4805), sulfite wrapping paper is distinguished from siblings like fluting paper and testliner by its intended end-use and manufacturing process. Fluting paper is designed for corrugating, and testliner is typically made from recycled fibers to provide a robust outer layer for corrugated board. Filter paper and felt paper, also siblings, have highly specialized structures for filtration and absorbent properties, respectively. Sulfite wrapping paper, by contrast, is defined by its wrapping function and sulfite pulp composition.

As a leaf node within the HTS, 4805.30.00.00 does not have further subcategories. Classification at this level relies on confirming that the paper is indeed sulfite-based and intended for wrapping. Importers and exporters should ensure that documentation accurately reflects the material's composition and primary use to facilitate correct customs declarations and avoid misclassification.