4802.55.10.00 - Writing and cover paper 🖩
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 | 28% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 4802.55.10.00, specifically covers writing and cover paper that meets a precise set of physical and compositional criteria. To fall under this code, the paper must be uncoated, intended for writing, printing, or other graphic purposes, and produced in rolls with a width exceeding 15 cm. Crucially, it must weigh between 40 and 150 grams per square meter and must not contain fibers obtained from mechanical or chemi-mechanical processes, or if such fibers are present, they must not exceed 10 percent of the total fiber content by weight. This category excludes paper of heading 4801 (newsprint) and 4803 (toilet paper, etc.).
Distinguishing this category from its siblings, 4802.55.20.00 (Drawing paper), 4802.55.30.00 (India and bible paper), and 4802.55.40.00 (Other), hinges on the specific grade and intended use beyond general writing. While all fall under the broader umbrella of uncoated paper for graphic purposes, this code is for general-purpose writing and cover paper, not specialized types like drawing paper or the lightweight, high-opacity India and bible papers. The "Other" category (4802.55.40.00) serves as a residual for papers meeting the basic weight and width criteria but not fitting the more defined descriptions of the other sub-classifications within 4802.55.
As a leaf node, this classification does not have further subcategories. Therefore, the focus for importers and exporters lies in accurately confirming that the paper's physical attributes – its weight, width, uncoated nature, fiber composition, and intended general writing or cover purpose – align precisely with the defining characteristics of 4802.55.10.00, ensuring correct customs declarations and tariff application.