4806 - Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets:

This HTS category, 4806, encompasses a specific group of specialized papers characterized by their translucent or transparent qualities and enhanced properties. It includes vegetable parchment, which is produced by treating paper with sulfuric acid to render it resistant to grease and oil, commonly used in food packaging. Greaseproof papers share similar properties and applications, providing a barrier against fats. Tracing papers are thin, smooth papers designed for drafting and copying designs. Finally, glassine and other glazed transparent or translucent papers are characterized by their smooth, glossy surface and high degree of transparency, often utilized for decorative purposes or as protective layers.

Distinguishing HTS 4806 from its sibling categories within Chapter 48 requires focusing on the unique processing and resulting properties of these papers. While other paper categories might cover standard writing, printing, or packaging papers, HTS 4806 specifically targets papers that have undergone treatments to achieve transparency, translucency, or enhanced resistance to grease and oil. This makes them distinct from commodity papers that lack these specialized attributes.

The subcategories within HTS 4806 provide further refinement based on the specific type and intended use of these specialized papers. 4806.10.00.00 covers vegetable parchment, while 4806.20.00.00 addresses greaseproof papers, both valued for their barrier properties. Tracing papers, intended for technical drawing and reproduction, are classified under 4806.30.00.00. The broadest subcategory, 4806.40.00.00, groups glassine and other glazed transparent or translucent papers, acknowledging variations in finishes and specific applications where high transparency or a glossy surface is paramount.