4811.90.20.00 - Wholly or partly covered with flock, gelatin, metal or metal solutions 🖩
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 | 22.5% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4811.90.20.00, encompasses paper, paperboard, cellulose wadding, and webs of cellulose fibers that are otherwise not specified within headings 4803, 4809, or 4810, and that are treated with flock, gelatin, metal, or metal solutions. This treatment implies a surface application that alters the aesthetic or functional properties of the base paper material, creating a distinct product beyond simple printing or surface coloring. The key distinguishing feature here is the specific nature of the covering or treatment.
Unlike other "other" categories at this level, which might cover uncoated or differently treated papers, this subcategory specifically targets those with a flocking (fine fibers), gelatin, metallic foil, or metallic solution coating. For instance, paper coated with plastic or wax would fall under a different provision. Similarly, printed paper or paper with carbon or copying layers are excluded, as they have their own dedicated classifications.
As this is a leaf node, there are no further subcategories. Therefore, classification within 4811.90.20.00 hinges directly on whether the paper or paperboard product, which is otherwise not specified in other chapter 48 headings, exhibits one of the specified surface treatments: flocking, gelatin, metal, or metal solutions. The width and sheet dimensions criteria, as well as the base material being paper, paperboard, cellulose wadding, or cellulose webs, are also critical for proper identification.