4808.90.20.00 - Creped or crinkled 🖩
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 | 36% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 4808.90.20.00, specifically covers paper that has undergone a creping or crinkling process. Creping involves mechanically treating the paper to create fine, irregular folds and texture, while crinkling achieves a similar wrinkled effect. These processes alter the surface characteristics of the paper, typically enhancing its absorbency, softness, or bulk. Examples of products that would fall under this heading include certain types of tissue paper, decorative crepe paper, or specialized papers designed for specific packaging or absorbent applications where a creped or crinkled texture is a defining feature.
This category is distinguished from its siblings by the specific surface treatment. While heading 4808.90.40.00 covers paper that is embossed (raised designs), and 4808.90.60.00 encompasses other miscellaneous finishes not specifically defined, 4808.90.20.00 is solely for paper characterized by creping or crinkling. The physical deformation of the paper fibers to achieve a textured, folded surface is the key differentiator here.
As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, the classification is definitive based on the presence of the creped or crinkled characteristic on the paper. When classifying, it is crucial to visually inspect the paper and confirm the presence of these surface treatments. If the paper exhibits other distinct characteristics like embossing, it would be classified under the appropriate sibling category.