4819.10.00.40 - Other
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS subheading, 4819.10.00.40, covers a broad range of "other" cartons, boxes, and cases constructed from corrugated paper or paperboard. These items are typically designed for the packaging, storage, or transportation of various goods. The classification emphasizes the material (corrugated paper or paperboard) and the form factor (cartons, boxes, or cases) as primary identifying characteristics.
While the parent category encompasses corrugated paper or paperboard containers, this specific subheading acts as a residual category for those not falling under more narrowly defined types. It should be distinguished from sibling category 4819.10.00.20, which specifically enumerates sanitary food and beverage containers. Therefore, 4819.10.00.40 would apply to corrugated boxes and cases used for general merchandise, industrial components, consumer electronics, and other items that do not meet the specific criteria for sanitary food and beverage packaging.
As this is a leaf node, there are no further subcategories to introduce. Classification into this subheading is determined by the absence of specific exclusion criteria found in other related subheadings and the fulfillment of the general requirements for corrugated paper or paperboard cartons, boxes, and cases. The absence of a specialized purpose, such as food safety or beverage containment, will direct classification to this general "Other" category.