4823.90.67.00 - Other 🖩
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 | 26.5% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 4823.90.67.00, encompasses "Other" articles of paper or paperboard that are *of coated paper or paperboard*. It falls under the broader heading for miscellaneous paper and paperboard articles, specifically those that are not elsewhere specified. The "coated" aspect is crucial, indicating that these items are manufactured from paper or paperboard that has undergone a coating process to impart specific properties such as gloss, water resistance, or printability.
It's important to distinguish this category from its sibling, 4823.90.60.00 (Gaskets, washers and other seals). While both are considered "other" articles of paper or paperboard, this subcategory specifically applies to items made from *coated* materials and does not include sealing components, regardless of whether those components are coated or not. The primary distinguishing factor is the presence of a coating on the paper or paperboard substrate.
As this is a leaf node, there are no further subcategories. Therefore, classification within 4823.90.67.00 requires a thorough examination of the product to confirm it is indeed made from coated paper or paperboard and that it does not fit into any more specific HTS category, including the directly preceding sibling for gaskets and seals. Examples could include certain types of coated paper liners, specialized coated paper labels not elsewhere classified, or other formed articles from coated paper for diverse industrial or commercial uses where the coating is a defining characteristic.