4823.90.86 - Other
Sub-classifications
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4823 9086 80
Overview
This HTS classification, 4823.90.86, encompasses "Other" articles that are not specifically enumerated in preceding subheadings within the broader category of "Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers." Essentially, it serves as a residual category for paper or paperboard articles not covered by more precise headings.
The distinction from sibling categories, such as 4823.90.80 (Gaskets, washers and other seals), lies in the specific function and form of the goods. While 4823.90.80 is dedicated to sealing components, this subheading captures a wider array of other paper-based articles that do not fit into more specialized classifications. The key is that these items are made from paper, paperboard, or cellulose wadding and webs of cellulose fibers, and are either cut to size or shape, or are otherwise fabricated articles thereof.
This particular node, 4823.90.86, further subdivides into more specific categories to refine classification. The subcategory 4823.90.86.20 specifically addresses shoe covers (booties) that meet the criteria outlined in statistical note 2 to this chapter. The remaining items within this broad "Other" classification are then captured under the residual subcategory 4823.90.86.80, signifying a further level of "otherness" for articles that do not qualify for the more specific shoe cover designation.