4805.93.40.10 - 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 classification covers folding carton board, a type of paperboard specifically designed for the creation of folding cartons and boxes. It is characterized by its rigidity, strength, and ability to be creased and folded without cracking or tearing, making it suitable for packaging applications. The material is typically uncoated and further worked only to the extent permitted by Note 3 to Chapter 48, which generally allows for basic processing such as calendering or surface finishing but excludes significant printing or laminating.
Within the broader category of "Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter," this subcategory is distinguished from its siblings based on its intended use and specific characteristics. Unlike wet machine board (4805.93.40.15), construction paper (4805.93.40.20), linerboard with specific pulp content (4805.93.40.30), or tube and core board (4805.93.40.50), folding carton board is primarily engineered for retail packaging where structural integrity and printability are paramount. The "Other" designation (4805.93.40.60) at this level implies a catch-all for unclassified paperboards meeting the general criteria but not fitting the more specific sibling descriptions.
As this classification represents a leaf node, there are no further subcategories. Therefore, classification into this HTS code hinges on confirming that the product is indeed folding carton board, meets the weight requirement of 225 g/m² or more, is uncoated, and has undergone only the basic processing allowed under Chapter 48's notes, specifically not fitting into any of the more narrowly defined sibling categories.