4811.49.10.00 - In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state 🖩
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 | 14% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category encompasses gummed or adhesive paper and paperboard that does not fit into more specific classifications within heading 4811. To qualify, the material must be presented in strips or rolls exceeding 15 cm in width, or in rectangular or square sheets where one dimension exceeds 36 cm and the other exceeds 15 cm when unfolded. This includes various types of gummed tapes, labels, and other adhesive papers designed for sealing, attaching, or decorating.
Crucially, this category is distinguished from other "Other" designations at the same level by its specific physical dimensions and its adhesive nature, differentiating it from non-adhesive papers or papers with different dimensions. It also excludes materials covered by headings 4803 (disinfectant or cleansing tissues), 4809 (carbon paper and similar copying papers), and 4810 (coated papers for specific uses like printing or packaging). The focus here is on the inherent adhesive property of the paper itself.
As this is a leaf node, there are no further subcategories to explore. Classification within 4811.49.10.00 hinges on meeting the specified dimensional requirements and the presence of gumming or adhesive coating, without falling under more specialized classifications within the broader headings.