Large-format paper sacks with a base width of 40 cm or more serve as the standard industrial packaging format for bulk commodities such as cement, fertilizers, animal feed, and flour, where multi-wall kraft construction provides the necessary burst and tear resistance. The 40 cm base-width threshold is the defining classification boundary separating this heading from smaller paper bags, making precise measurement of the flat base a critical step in correct tariff determination. Multi-wall sack construction — often combining kraft plies with polyethylene liners — can also raise questions about composite-goods classification that importers should resolve before entry.

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