4810.31.10.40 - Base stock for trays, dishes, plates, cups and the like

This classification pertains to kraft paper and paperboard that has been bleached uniformly throughout the mass, with over 95% of its fiber content derived from wood processed chemically. The material must weigh 150 g/m² or less and be presented in either strips or rolls exceeding 15 cm in width, or in rectangular or square sheets where at least one dimension in the unfolded state exceeds 36 cm and the other exceeds 15 cm. This specific subheading is designated for base stock intended for the manufacture of trays, dishes, plates, cups, and similar disposable or single-use food service items and packaging.

This category is distinguished from its sibling, 4810.31.10.20, which specifically covers folding carton stock. While both are kraft paperboard meeting certain physical and compositional criteria, the intended end-use is the primary differentiator. Folding carton stock is designed for foldable boxes and cartons, whereas the material classified here is specifically for formed items like trays and cups. The "Other" sibling category would encompass kraft paper and paperboard fitting the broader description but not meeting the specific requirements for folding carton stock or base stock for formed items, or potentially other specialized uses not explicitly defined.

As this is a leaf node, there are no further subdivisions. The classification of goods under 4810.31.10.40 hinges on meeting all the stipulated physical and compositional characteristics, combined with the clear intent of its use as a base material for manufacturing trays, dishes, plates, cups, and similar articles. Importers should ensure their documentation clearly reflects this intended use to support accurate classification.