4805.92.40.10 - Folding carton board 🖩
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 category, 4805.92.40.10, specifically classifies "Folding carton board" within the broader group of other uncoated paper and paperboard. This designation applies to paperboard that is primarily intended for the manufacture of folding cartons and similar packaging. Key characteristics would typically include sufficient stiffness, a smooth surface suitable for printing, and the ability to be creased and folded without cracking. The weight falls within the range of more than 150 g/m² but less than 225 g/m², and it is not further worked than as specified in Note 3 to Chapter 48.
Distinguishing this category from its siblings is crucial for accurate classification. While 4805.92.40.20 covers "Construction paper" and 4805.92.40.30 pertains to "Linerboard containing by weight less than 80 percent chemical sulfate wood pulp," folding carton board is distinguished by its intended end-use and specific physical properties tailored for box manufacturing. The remaining sibling, 4805.92.40.40, is a catch-all for "Other" within this specific weight range and at this level, meaning folding carton board is a distinct, recognized product type that warrants its own classification.
As this HTS code represents a leaf node, there are no further subcategories within this specific classification. Therefore, the focus for classification under 4805.92.40.10 remains on fulfilling the criteria of being uncoated paperboard, weighing between 150 and 225 g/m², and being specifically manufactured or designated for folding carton applications. The absence of subcategories emphasizes that this is a defined product category, and any paperboard meeting these specifications would fall directly under this code.