4811.51.20.30 - Base stock for trays, dishes, plates, cups and the like

This classification covers base stock for the manufacture of various paper and paperboard articles, specifically trays, dishes, plates, cups, and similar disposable food service or containment items. The material is paper or paperboard, bleached, weighing over 150 grams per square meter, and is presented in rolls exceeding 15 cm in width or in rectangular sheets with dimensions exceeding 36 cm and 15 cm respectively when unfolded. Crucially, it must be 0.3 mm or more in thickness. This base stock is not yet a finished product but serves as the foundational material from which these specific end-use items are formed.

Distinguishing this category from its sibling, "Folding carton stock" (4811.51.20.20), is the intended use. While both are base materials for paperboard articles, this classification is exclusively for items like trays, dishes, and cups, whereas folding carton stock is designed for the construction of boxes and cartons. The physical specifications, such as weight and dimensions, may overlap, but the intended end product is the key differentiator.

As this is a leaf node within the HTS, there are no further subcategories to introduce. Classification at this level is determined by the precise combination of material characteristics (bleached, weight, thickness, presentation in rolls or sheets) and the specific intended use for manufacturing disposable food service items like trays, dishes, plates, and cups. The absence of further subdivisions implies that the described criteria are sufficiently granular for tariff purposes.