4823.90.10.00 - Of paper pulp
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 category, 4823.90.10.00, specifically classifies articles of paper or paperboard that are "of paper pulp." This designation implies that the primary material constituting these articles is derived directly from paper pulp, distinguishing them from finished paper products where paperboard might be a component but not the sole or defining constituent. These are generally items where the pulp itself has been formed or molded into a specific shape or size, and not simply cut from a larger sheet of paper or paperboard.
Within the broader heading 4823, which covers a variety of miscellaneous paper and paperboard articles, this subcategory differentiates itself from its sibling, 4823.90.20.00, which is designated for articles specifically made of papier-mâché. While papier-mâché is also a pulp-based material, it refers to a composite material consisting of paper pieces or pulp, sometimes mixed with glue or starch, that is molded when wet and hardens when dry. Therefore, 4823.90.10.00 would encompass articles where the paper pulp is the primary and defining structural component, without the distinct layered or molded papier-mâché process being the sole defining characteristic.
As this is a leaf node, there are no further subcategories to introduce. Classification under 4823.90.10.00 will depend on a thorough examination of the article's physical characteristics and its direct derivation from paper pulp, ensuring it does not fall under more specific provisions within Chapter 48 or other headings. This classification is appropriate for items manufactured through processes that directly utilize the properties of paper pulp to form the finished article.