4823.90.86.80 - 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 | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS subcategory, 4823.90.86.80, encompasses a broad residual category for "Other" articles of paper pulp, paper, paperboard, cellulose wadding, or webs of cellulose fibers, which have been cut to size or shape. These items do not fit into any more specific classification within heading 4823. This includes a wide array of manufactured paper products where the form or intended use is not otherwise defined.
The key differentiator for this "Other" classification lies in its residual nature. It specifically excludes items that have a more defined purpose or characteristic that would place them in other subheadings. For example, while 4823.90.86.20 specifically covers shoe covers (booties) as described in the relevant statistical note, this residual category would capture any other cut-to-size or shaped paper article not otherwise specified.
As a leaf node, this classification does not have further subdivisions. Therefore, the focus for accurate classification under 4823.90.86.80 rests on carefully reviewing the scope of preceding subheadings within heading 4823 to ensure that the article in question does not have a more precise classification elsewhere. The absence of specific subcategories means that the classification decision relies heavily on eliminating all other possibilities.