4806.40.00.00 - Glassine and other glazed transparent or translucent papers

This HTS classification covers glassine and other types of glazed paper that are transparent or translucent. These papers are characterized by a smooth, dense surface, often achieved through calendering or pressing processes, which imparts their translucent properties and a distinct sheen. Examples include paper used for window envelopes, decorative overlays, and certain types of food packaging where visibility of the contents is desired. The key defining feature is the glazing and resultant transparency or translucency.

Distinguishing this category from its siblings, 4806.10.00.00 covers vegetable parchment, a grease-resistant paper made by treating paper with sulfuric acid. 4806.20.00.00 pertains to greaseproof papers, which are designed to resist the passage of grease and oil, though they may not necessarily be glazed or translucent. 4806.30.00.00 is for tracing papers, which are typically thin, smooth, and somewhat transparent to allow for accurate drawing and reproduction. The focus of 4806.40.00.00 remains specifically on the glazed, transparent, or translucent characteristic of the paper, irrespective of its resistance to grease or suitability for tracing.

As a leaf node, this classification does not have further subdivisions. Therefore, practical classification relies on identifying the glazed, transparent, or translucent nature of the paper as its primary characteristic, distinguishing it from the more specific functional definitions of vegetable parchment, greaseproof, and tracing papers. The material is derived from wood pulp or other fibrous cellulosic materials and is presented in rolls or sheets.