4811.90.10.00 - Handmade paper
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 27% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4811.90.10.00, specifically covers "handmade paper" within the broader scope of paper and paperboard that is coated, impregnated, covered, surface-colored, surface-decorated, or printed. The defining characteristic here is the method of manufacture, indicating paper produced through artisanal or non-industrial processes, often involving manual sheet formation. This distinguishes it from machine-made papers that would fall under other subdivisions.
Within the context of heading 4811, which deals with various treated papers and paperboards in rolls or rectangular sheets, this specific subheading isolates paper produced by hand. While other subcategories might differentiate based on further specific treatments or forms, the primary determinant for this entry is the "handmade" attribute. This implies a distinction in both production technique and potentially in the resulting physical characteristics, such as texture and uniformity, compared to mass-produced alternatives.
As this is a leaf node, there are no further subcategories within 4811.90.10.00. Therefore, the focus for classification purposes rests on confirming that the paper in question is indeed of handmade origin and meets the general criteria of heading 4811 concerning its dimensions and any surface treatments. The explicit inclusion of "handmade paper" serves as a direct classification pathway for goods meeting this specific production standard.