4823.90.20.00 - Of papier-mâché

This category encompasses articles manufactured from papier-mâché, which is a composite material made from paper pulp or strips of paper, mixed with adhesive or starch. These articles are distinct from those made solely of paper pulp, as papier-mâché involves a distinct manufacturing process that imbues the final product with specific characteristics, often related to molded shapes or a more rigid structure. Examples of goods that would fall under this classification include molded decorative items, containers, or structural components formed from papier-mâché.

This specific classification, 4823.90.20.00, is distinguished from its sibling category, 4823.90.10.00, by the primary material and manufacturing process. While 4823.90.10.00 covers articles directly formed from paper pulp in a less consolidated or transformed state, this category specifically targets articles where the paper pulp has undergone the papier-mâché process, resulting in a material with different physical properties and applications. The "Of papier-mâché" designation signifies this specialized material composition and formation.

As this is a leaf node within the HTS structure, there are no further subdivisions. Therefore, classification under this code relies entirely on the accurate identification of the imported good as being manufactured from papier-mâché, adhering to the descriptive note and understanding the material's unique characteristics compared to other paper-based articles.