4810.99.10.10 - Gift wrap paper

This HTS classification, 4810.99.10.10, specifically designates "Gift wrap paper." This category encompasses paper and paperboard that have been coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and without any other coating. Crucially, for this designation, the material must be surface-colored, surface-decorated, or printed, and is typically presented in rolls or rectangular sheets of any size. The defining characteristic for this subcategory is its intended end-use as decorative paper for wrapping presents.

It is important to distinguish this category from its siblings. While all fall under the broader heading of "Other paper and paperboard" within the "Other" category, and share dimensional criteria of being in strips/rolls exceeding 15 cm in width or sheets with one side exceeding 36 cm and the other 15 cm, their primary distinctions lie in their intended application. For instance, 4810.99.10.50 refers to "Folding Carton," which is paperboard designed for the construction of boxes and packaging, distinct from the decorative purpose of gift wrap. Similarly, 4810.99.10.60, "Other," serves as a residual category for paper and paperboard meeting the preceding criteria but not specifically identifiable as gift wrap or folding cartons.

As 4810.99.10.10 is a leaf node, it does not have further subcategories. Therefore, the classification relies solely on the detailed description and the established criteria within the parent categories. Classification under this code is contingent on the paper meeting the specified coating and dimensional requirements, and most importantly, being demonstrably intended for use as decorative gift wrapping. Examples would include papers with festive prints, metallic finishes, or embossed designs commonly found in retail gift wrapping sections.