Uncoated Paper & Paperboard, 150 g/m² or Less, NESOI, in Rolls or Sheets

Condenser paper is an ultra-thin, high-purity dielectric paper used as an insulating layer in electrical capacitors. Under this heading, it is classified at 4805912000, which specifically covers condenser paper excluding kraft. It is distinguished from other thin papers by its extremely low basis weight, high electrical resistivity, and freedom from conductive impurities — characteristics that must be documented with technical data sheets to support the specific tariff line.

The NESOI principle in customs classification requires that a named, more specific subheading always takes precedence over a residual category. An importer should first systematically evaluate whether the product meets the criteria for any named subheading in heading 4805 (semichemical fluting, straw fluting, testliner, sulfite wrapping, filter, or felt paper) before defaulting to 480591. If the product genuinely does not meet the technical or process criteria of any named subheading, then the appropriate line within 480591 is determined by construction type (e.g., multi-ply vs. single-ply) and basis weight. A licensed customs broker or binding ruling request can provide certainty for