4819 - Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like:

Heading 4819 encompasses a wide array of paper and paperboard-based packing and office containers. This includes items like cartons, boxes, cases, and bags designed for the packaging and transportation of goods. It also covers articles such as box files, letter trays, and storage boxes that are specifically intended for use in office or retail environments. The primary material requirement is that these articles must be made of paper, paperboard, cellulose wadding, or webs of cellulose fibers.

When considering classification within Chapter 48, this heading is distinct from other paper product headings by its focus on finished containers and office articles, rather than raw paper or board materials, or more specialized paper goods like filters or labels. For instance, while other headings might cover paperboard itself (e.g., 4808 for corrugated paperboard), 4819 specifically classifies the *formed containers* made from such materials. It differentiates itself from headings covering textile bags or plastic containers through its strict material composition.

Within Heading 4819, further subdivisions are made to refine classification based on the type and construction of the container. Subheadings distinguish between cartons and boxes made from corrugated versus non-corrugated paperboard, reflecting differences in structural integrity and common applications. Sacks and bags are further categorized by their base width, indicating their suitability for larger volumes or specific packaging needs. Finally, a distinct subheading addresses office-type articles, recognizing their specialized function and design distinct from general packing containers.