4813.90.00.00 - Other 🖩
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
HTS Code 4813.90.00.00 encompasses cigarette paper that does not fit into the more specific classifications of being in booklets or tubes (4813.10.00.00) or in rolls with a width not exceeding 5 cm (4813.20.00.00). This "Other" category serves as a residual classification for cigarette paper that falls outside these defined formats. Therefore, it would include items such as cigarette paper presented in large rolls of a width greater than 5 cm, or in sheets of various dimensions not specifically formed into booklets or tubes.
The key distinction for this category lies in the physical presentation of the cigarette paper. While 4813.10.00.00 specifically addresses cigarette paper pre-packaged for immediate use in booklets or as tubes, and 4813.20.00.00 focuses on narrow rolls, 4813.90.00.00 captures all other forms. The material composition (paper pulp with specific additives to control burning) remains consistent with the broader HTS Chapter 48 heading for cigarette paper.
As this is a leaf node, there are no further subcategories under 4813.90.00.00. Classification into this category is determined by the absence of characteristics defining the sibling categories, while still meeting the general definition of cigarette paper under HTS heading 4813. Practical considerations for classification within this "Other" category would involve confirming that the paper is indeed designed for rolling cigarettes and does not meet the specific dimensional or formatting criteria of the other subheadings within 4813.