4813.10.00.00 - In the form of booklets or tubes 🖩
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 | 60% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4813.10.00.00, specifically covers cigarette paper that is presented in the form of booklets or tubes. This includes pre-packaged sheets of cigarette paper folded into small booklets, commonly found in retail sales, as well as cigarette paper formed into tubular shapes ready for filling. The defining characteristic for this classification is the finished presentation of the paper, regardless of its precise dimensions or the specific type of paper pulp used, as long as it is intended for rolling cigarettes.
It is crucial to distinguish this category from its sibling, 4813.20.00.00, which covers cigarette paper presented solely in rolls with a width not exceeding 5 centimeters. Therefore, if the cigarette paper is presented in a roll format, even if it's intended to be cut or folded later, it falls under 4813.20.00.00. Any other forms of cigarette paper not specifically addressed by the booklet/tube presentation or the narrow roll format would be classified under the residual category, 4813.90.00.00.
As this is a leaf node, there are no further subdivisions within 4813.10.00.00. Classification is determined solely by the physical presentation of the cigarette paper as either booklets or tubes. For practical purposes, this classification typically applies to consumer-ready products designed for individual use.