4810.99.10.50 - Folding Carton

This HTS classification covers folding cartons, which are paperboard boxes designed to be folded flat for shipping and storage before being assembled for use. These cartons are specifically made from paper or paperboard that has been coated on one or both sides with kaolin (China clay) or other inorganic substances, without any other type of coating. This coating provides a smooth, receptive surface, often used for printing or further decoration.

Distinguishing this category from its siblings, folding cartons are distinct from "Gift wrap paper" (4810.99.10.10), which is specifically designed for decorative wrapping of presents. While both are paper products, the primary function and construction of a folding carton are for packaging and structural integrity, rather than purely aesthetic presentation. It also differs from the "Other" category (4810.99.10.60) at this level, which serves as a residual category for coated paper and paperboard items that do not fit into more specific subheadings.

As a leaf node, HTS 4810.99.10.50 represents a specific end-use product. The classification criteria here hinge on the material (coated paper/paperboard), the form (folding carton), and the dimensions specified at the parent level (strips or rolls exceeding 15 cm width, or rectangular sheets with one side exceeding 36 cm and the other exceeding 15 cm when unfolded). Examples within this category would include cartons for consumer goods, food packaging, and retail displays, provided they meet the described material and dimensional requirements.