4811.51.20.50 - Other
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 4811.51.20.50, encompasses paper and paperboard products that are coated, impregnated, covered, surface-colored, surface-decorated, or printed, specifically when these materials are bleached and weigh more than 150 grams per square meter. The goods must also be presented in strips or rolls exceeding 15 cm in width, or in rectangular sheets where one side surpasses 36 cm and the other exceeds 15 cm in their unfolded state. Furthermore, the material must be 0.3 mm or more in thickness, and it falls under this "Other" subcategory after specific exclusions within its parent headings have been considered.
This particular classification is distinguished from its sibling, 4811.51.20.40, which is designated for "Base stock for packaging." While both fall under the broader category of coated or impregnated papers and paperboards of specific dimensions and weight, the "Base stock for packaging" code is intended for materials primarily manufactured for subsequent use in the creation of packaging goods. In contrast, 4811.51.20.50 covers a residual "Other" category for goods that meet all the preceding physical and material criteria but are not specifically designated as base stock for packaging.
As this node is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification at this level is determined by the precise combination of material properties (bleached, weight, thickness), dimensions (width, sheet size), and the nature of the surface treatment (coated, impregnated, etc.), after having been routed through the established hierarchy and excluding goods classified under headings 4803, 4809, or 4810, and the specific "Base stock for packaging" classification.