4823.20.90.00 - Other
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS subheading, 4823.20.90.00, covers filter paper and paperboard that does not fall under the more specific category of paint filters and strainers. It encompasses a broad range of paper and paperboard products designed for filtration purposes, excluding those explicitly classified under the sibling category. The key characteristic for inclusion here is the material's primary function and construction as a filtering medium, utilized in various industrial, laboratory, or household applications.
While 4823.20.10.00 specifically designates paint filters and strainers, this subheading acts as a residual category for other filter media. This distinction is crucial for accurate classification, emphasizing that goods intended for filtering liquids or gases other than paint, or constructed in a form not typically associated with paint filters, will be classified under 4823.20.90.00. Examples might include specialized filter papers for laboratory analysis, water purification, or industrial manufacturing processes where the filtration capability is paramount.
As this is a leaf node, there are no further subcategories to introduce. Classification at this level relies on determining if the article is indeed filter paper or paperboard and if it is not specifically provided for under the "paint filters and strainers" category. The intent and physical properties of the paper or paperboard, designed to allow the passage of one substance while retaining another, are the primary criteria for classification under this subheading.