4813 - Cigarette paper, whether or not cut to size or in the form of booklets or tubes:

This HTS classification, 4813, specifically designates cigarette paper. This includes paper that is intended for the manufacturing of cigarettes, regardless of whether it has been cut to specific dimensions or presented in the form of small booklets or pre-formed tubes. The defining characteristic is its intended end-use as a component in cigarette production.

While the broader context of Chapter 48 covers a vast array of paper and paperboard products, category 4813 is distinct from other paper categories by its specialized nature and dedicated function. For instance, it is not to be confused with general printing paper (Chapter 4805-4807) or other specialized papers like filter paper (Chapter 4812) or tissue paper (Chapter 4818), all of which serve entirely different purposes and possess different physical or chemical properties.

Within this classification, further distinctions are made based on the presentation of the cigarette paper. Subcategory 4813.10.00.00 covers paper that is formatted into booklets or tubes, commonly seen by consumers. Category 4813.20.00.00 addresses cigarette paper supplied in continuous rolls, specifically those with a width not exceeding 5 centimeters, which are typically used in high-volume manufacturing processes. The residual category, 4813.90.00.00, captures all other forms of cigarette paper not falling into the preceding subdivisions.