4810.13.20.10 - Coated on one side only 🖩
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 | 42% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4810.13.20.10, specifically classifies paper and paperboard used for writing, printing, or other graphic purposes that is coated on one side only with kaolin (China clay) or other inorganic substances. This coating is the primary characteristic, and the paper must not have any other type of coating. The paper can be surface-colored, decorated, or printed. Furthermore, it must be in rolls and exceed 15 cm in width.
The distinguishing feature of this subcategory, 4810.13.20.10, is its unilateral coating. This differentiates it from potential sibling categories that might cover paper coated on both sides, or paper with different types of coatings. The context also specifies that this paper should not contain a high proportion of mechanically or chemi-mechanically processed fibers, with a threshold of no more than 10 percent by weight for such fibers.
As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification within this code hinges on the precise fulfillment of all the preceding criteria: being coated on one side only with inorganic substances, intended for graphic purposes, in rolls exceeding 15 cm in width, and weighing more than 150 g/m². Examples within this classification would include certain types of high-quality coated papers used for art prints or specific packaging applications where one side requires superior printability or surface finish.