4802.61.31.35 - Supercalendered 🖩
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 | 11.5% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS code, 4802.61.31.35, specifically classifies supercalendered paper and paperboard within the broader category of uncoated paper for writing, printing, or other graphic purposes. Supercalendering is a finishing process that imparts a high degree of smoothness and gloss to the paper's surface, making it particularly suitable for high-quality printing applications. The material is characterized by having more than 10 percent by weight of its fiber content derived from mechanical or chemi-mechanical pulping processes.
Distinguishing this subcategory from its sibling, 4802.61.31.91 "Other," relies on the specific surface treatment. While both fall under uncoated paper in rolls exceeding 15 cm in width and are classified as "Other" within broader subheadings, 4802.61.31.35 is reserved for paper that has undergone the supercalendering process, resulting in a distinct smooth and glossy finish. This is in contrast to other uncoated papers at this level which may have different surface properties or finishing techniques.
As this is a leaf node in the HTS classification structure, there are no further subcategories. Therefore, the focus for classification within this code is on confirming that the paper is uncoated, used for graphic purposes, is in rolls of a width greater than 15 cm, has a significant mechanical pulp content, and has been finished through supercalendering. The presence of these specific attributes dictates its placement under this precise HTS code.