4823.40.00.00 - Rolls, sheets and dials, printed for self-recording apparatus 🖩
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 | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
HTS Code 4823.40.00.00 specifically covers printed paper and paperboard products designed for use in self-recording apparatus. This includes items such as rolls of chart paper for scientific instruments, sheets for data loggers, and dials for gauges where a recording function is inherent. The key characteristic is the pre-printed design or markings intended to receive or indicate data from a recording mechanism.
This classification is distinct from sibling categories like 4823.20, which covers filter paper, or 4823.70.00, which pertains to molded or pressed articles of paper pulp such as egg cartons or packaging. Unlike general paper products covered under 4823.90, items classified here are specifically manufactured with printed patterns or scales to facilitate the operation and function of self-recording devices. The "other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape" parent category encompasses a broad range of finished paper products, and 4823.40.00.00 isolates those with a specialized printed function for recording.
As a leaf node, HTS 4823.40.00.00 has no further subcategories. Therefore, classification under this code relies on confirming that the imported item is indeed a printed roll, sheet, or dial intended for a self-recording apparatus, and does not fit into other more specific headings for printed matter or other finished paper articles. The printing must be integral to the function of recording, distinguishing it from general printed paper products.