4819.40.00 - Other sacks and bags, including cones

HTS Code 4819.40.00 encompasses a broad range of "Other sacks and bags, including cones" fabricated from paper, paperboard, cellulose wadding, or webs of cellulose fibers. This classification is designed to capture packaging items that do not fit into more specific categories within the 4819 heading. Examples include smaller sacks and bags not meeting the 40 cm base width criteria of 4819.30.00, as well as conical paper containers used for various purposes, such as for packaging small goods or as components in other products.

Crucially, this category differentiates itself from sibling 4819.30.00 by its exclusion of sacks and bags with a base width of 40 cm or more. It also serves as a residual category for packing containers that are not cartons, boxes, or cases (4819.10.00 and 4819.20.00) or office-type articles (4819.60.00.00). The "including cones" phrase within its description indicates that shaped paper articles used for packaging or as containers, even if not strictly a "bag" or "sack," are to be classified here if they are otherwise of paper or paperboard and not specifically provided for elsewhere.

The subcategories under 4819.40.00 provide further refinement. 4819.40.00.20 specifically identifies "Shipping sacks and multiwall bags, other than grocers' bags." This allows for the distinct classification of robust shipping containers designed for heavier loads, while excluding common grocers' bags which might have different construction or material specifications. The residual 4819.40.00.40 category then captures all remaining "other" sacks, bags, and cones not otherwise specified, ensuring comprehensive coverage within the heading.