4802.62.10.00 - 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 covers writing and cover paper that meets specific dimensional criteria. The paper is uncoated and intended for writing, printing, or other graphic purposes. Critically, for this subcategory, the paper is supplied in sheets where one dimension exceeds 360 mm and the other exceeds 150 mm in its unfolded state. This specification helps to differentiate it from papers with smaller dimensions within the broader "other paper and paperboard" category.
Distinguishing this category from its siblings, 4802.62.20.00 specifically covers "Drawing paper," which implies a distinct purpose and potentially different surface characteristics or weight for artistic or technical drawing. The "Other" category (4802.62.30.00) at this level would encompass any writing and cover paper meeting the general mechanical pulp requirements and sheet dimensions but not specifically classified as drawing paper or the subject of this specific code.
As this node is a leaf node within the HTS, there are no further subcategories. Therefore, classification into 4802.62.10.00 is final when the paper meets all the preceding criteria, including being uncoated, having a significant mechanical pulp content, and being in sheets with the specified large dimensions. Practical examples would include large format paper sheets used for posters, brochures, or specific book covers that are not primarily designated for drawing.