4823.61.00.40 - Other

This HTS category, 4823.61.00.40, encompasses "Other" trays, dishes, plates, cups, and similar articles made from paper or paperboard. While its parent category, 4823.61, specifically covers such items made of bamboo, this sub-classification is for articles where bamboo is not the primary or defining material. It captures a broad range of disposable or single-use tableware and serving items that do not fall into more specific subheadings.

The distinction between this category and its sibling, 4823.61.00.20 (Cups and round nested food containers), lies in the specific form and function of the items. This "Other" category would include items like square or rectangular plates, various types of serving trays, and other dishware shapes that are not specifically cups or round nested food containers. The key is that the item is designed for holding food or beverages, is made of paper or paperboard, and is not exclusively of bamboo construction.

As this is a leaf node in the HTS classification, there are no further subcategories. Therefore, classification under 4823.61.00.40 relies on careful consideration of the product's material composition (paper or paperboard, excluding solely bamboo), its form, and its intended use as tableware or serving ware, ensuring it doesn't fit any more specific HTS classification. Examples might include paper dessert plates, lunch trays, or shallow serving dishes.