4809.90.40.00 - Simplex

This HTS category, 4809.90.40.00, specifically covers "Simplex" decalcomania paper. Decalcomania paper, in general, is a type of transfer paper designed to facilitate the reproduction of an image or design onto another surface, typically through the application of moisture or heat. Simplex, in this context, refers to a single-layer or single-application type of decalcomania paper. These papers are often used for decorative purposes, labeling, or intricate designs that are transferred in one step.

This classification distinguishes itself from its sibling category, 4809.90.60.00, which covers "Duplex" decalcomania paper. The key difference lies in the construction and application method. While simplex paper is a single-layer product designed for direct transfer, duplex paper typically involves a multi-layered structure or a more complex two-step application process, potentially involving a carrier sheet and a release layer. Therefore, the number of layers and the nature of the transfer mechanism are crucial in differentiating between simplex and duplex decalcomania papers.

As a leaf node, this category does not have further subdivisions. Classification within 4809.90.40.00 relies on identifying decalcomania paper that meets the simplex characteristic, meaning it is designed for a single application of the printed design without requiring a secondary transfer or a complex multi-step process beyond the initial dampening or heating for adhesion to the target surface. Examples would include papers intended for applications like temporary tattoos, ceramic decoration, or model making where a single transfer of the artwork is performed.