4811.49.21.00 - In strips or rolls 🖩
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 | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 4811.49.21.00, pertains to gummed or adhesive paper and paperboard that is not otherwise specified under the "Other" category. Specifically, it covers such materials when presented in strips or rolls, excluding those that may be cut into specific shapes or sizes at the point of import. The key defining characteristic is the adhesive nature, combined with the form factor of continuous strips or rolls, suggesting applications where material is dispensed or applied in lengths.
The distinction between this category and its sibling, 4811.49.30.00 ("Other"), lies in the precise presentation of the goods. While 4811.49.30.00 would encompass gummed or adhesive paper and paperboard in any other form (e.g., sheets, pre-cut labels), 4811.49.21.00 is strictly limited to those supplied in a rolled or strip format. This specificity is crucial for accurate tariff application, as the form in which goods are imported can influence classification.
As a leaf node, this classification does not have further subcategories. Therefore, the focus for classification within 4811.49.21.00 is on ensuring the goods meet the criteria of being gummed or adhesive paper/paperboard, and are indeed presented in strips or rolls. Examples might include rolls of adhesive tape for paper sealing, specialized gummed paper rolls for industrial use, or adhesive-backed paper used in manufacturing processes that require continuous application from a roll.