4813.20.00.00 - In rolls of a width not exceeding 5 cm 🖩
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, 4813.20.00.00, specifically classifies cigarette paper that is presented in rolls with a width not exceeding 5 centimeters. This detailed specification focuses on the physical presentation of the paper, ensuring that rolls of cigarette paper meeting this precise dimensional criterion are correctly identified. The material itself is intended for the manufacture of cigarettes, and its form as a narrow roll is a key determining factor for its placement within this sub-heading.
It is important to distinguish this category from its siblings. HTS code 4813.10.00.00 covers cigarette paper that is already cut to size or presented in the form of booklets or tubes, differentiating it by its more processed or packaged state. Conversely, 4813.90.00.00 encompasses all other cigarette paper not falling under the previous two subheadings, acting as a residual category for products that do not fit the specific roll width or booklet/tube format.
As a leaf node in the HTS database, 4813.20.00.00 has no further subcategories. Therefore, classification into this code relies solely on the described characteristics: the product being cigarette paper and its presentation in rolls of a width not exceeding 5 cm. This specificity ensures accurate duty assessment and statistical reporting for this particular format of cigarette paper.