4811.51.20.40 - Base stock for packaging

This HTS classification, 4811.51.20.40, specifically covers base stock for packaging that falls under the broader category of paper and paperboard coated, impregnated, or covered with plastics. To qualify for this subheading, the material must be bleached, weigh more than 150 g/m², and be presented in strips or rolls exceeding 15 cm in width, or in rectangular sheets where one side exceeds 36 cm and the other exceeds 15 cm. Furthermore, the material must be 0.3 mm or more in thickness. The "Base stock for packaging" designation highlights its intended use as a foundational material for creating various packaging items, such as flexible packaging, liners, or specialty bags, where the plastic coating provides essential barrier properties or structural integrity.

Distinguishing this subheading from its sibling, 4811.51.20.50 ("Other"), is crucial. While both fall under the "Other" designation within the "0.3 mm or more in thickness" category, this specific code (4811.51.20.40) is reserved for materials explicitly designated or primarily intended for use as "base stock for packaging." The sibling category would encompass other paper and paperboard products meeting the thickness and dimensional criteria but not specifically serving as a base for packaging applications. Therefore, the intended end-use is a key differentiator at this level.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification at this point is definitive based on the physical characteristics and intended use as outlined. Importers and exporters must ensure that the product meets all stipulated criteria regarding bleaching, weight, dimensions, thickness, and its role as packaging base stock to accurately apply this code.