4805.92.40.20 - Construction paper 🖩
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 code, 4805.92.40.20, specifically covers "Construction paper." Construction paper is a type of uncoated paper characterized by its rough texture and often vibrant colors, typically used for art projects, crafts, and educational activities. Its paperboard nature, as indicated by its weight range, means it offers a degree of rigidity suitable for these applications.
Distinguishing this category from its siblings, "folding carton board" (4805.92.40.10) is specifically designed for packaging and exhibits different structural and surface properties. "Linerboard containing by weight less than 80 percent chemical sulfate wood pulp" (4805.92.40.30) denotes a paperboard with a specific pulp composition, primarily used in corrugated board manufacturing, and thus possesses different performance characteristics. The "Other" sibling category (4805.92.40.40) would encompass uncoated paper and paperboard within the specified weight range that does not fit the more specific descriptions of construction paper, folding carton board, or the particular pulp composition of linerboard.
As a leaf node, this classification does not have further subdivisions. Therefore, the focus for classification purposes at this level is on the definitive identification of the material as construction paper, meeting the criteria of being uncoated, within the weight range of more than 150 g/m² but less than 225 g/m², and not further processed beyond the scope of note 3 to Chapter 48. The typical characteristics of construction paper, such as its texture and intended use in creative or educational settings, are key determinative factors.