4810 - Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size:
Sub-classifications
Overview
HTS Code 4810 encompasses paper and paperboard that have been coated on one or both surfaces with kaolin (China clay) or other inorganic substances. This coating must be the sole surface treatment, although binders can be present. The paper or paperboard may also be colored, decorated, or printed. It is classified in this category regardless of whether it is presented in rolls or in rectangular (including square) sheets of any dimension. This heading is part of Section X, specifically Chapter 48, which covers paper and paperboard and articles thereof.
Distinguishing HTS 4810 from sibling categories at the same level requires careful consideration of the specific coating and its purpose. While other paper and paperboard categories might be uncoated, or have different types of coatings (e.g., plastic, wax), HTS 4810 is specifically defined by the use of inorganic substances like kaolin. The emphasis here is on the physical modification of the paper's surface for particular properties, such as improved printability, gloss, or opacity, without the application of other distinct coatings.
The subcategories under HTS 4810 further refine the classification based on the intended use of the paper or paperboard. This includes distinctions for paper and paperboard primarily for writing, printing, or other graphic purposes, separating those with a higher proportion of mechanically or chemi-mechanically derived fibers from those with a lesser proportion or none. Additionally, there are provisions for kraft paper and paperboard not intended for graphic applications, as well as a residual category for "other" paper and paperboard that meet the coating criteria but do not fall into the more specific end-use classifications.