4910.00.40.00 - Over 0.51 mm in thickness
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 19¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers calendars of any kind, printed, including calendar blocks, that are specifically over 0.51 mm in thickness and printed on paper or paperboard in whole or in part by a lithographic process. The key defining characteristic for this category is its substantial thickness, distinguishing it from calendars of lesser thickness. This implies items with a more robust construction, potentially involving multiple layers of paperboard or significant printing treatments that contribute to its overall caliper.
The primary distinction from its sibling category, 4910.00.20.00, lies solely in the physical dimension of thickness. While both fall under printed lithographic calendars, this category specifically enumerates items exceeding the 0.51 mm threshold. Therefore, a crucial step in classifying a calendar under this heading is accurately measuring its thickness to ensure it meets the "over 0.51 mm" criterion.
As this is a leaf node, there are no further subcategories within this specific HTS code. Classification stops at this level once the thickness and lithographic printing criteria are met. Examples of items that would fall here might include elaborate desk calendars with thick, multi-layered paperboard bases, or wall calendars printed using lithographic techniques on exceptionally heavy stock, where the overall thickness of the printed pages or backing clearly exceeds the 0.51 mm specified.