4810.14 - In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:

This HTS category, 4810.14, specifically classifies paper and paperboard that is coated on one or both sides with kaolin (China clay) or other inorganic substances, with no other coatings, and which are presented in sheets. The defining physical characteristic for this subcategory is the dimension of these sheets when unfolded: one side must not exceed 435 mm, and the other side must not exceed 297 mm. This ensures these are smaller format sheets, distinct from rolls or larger sheet dimensions.

It is crucial to differentiate 4810.14 from its siblings. Unlike 4810.13, which covers similar coated paper and paperboard presented in rolls, this category exclusively deals with sheet forms. Furthermore, it is distinct from 4810.19, the "other" category, by its specific size constraints for the sheets. The paper and paperboard within this classification are intended for writing, printing, or other graphic purposes and are not heavily reliant on mechanical or chemo-mechanical pulping processes.

This category further subdivides based on the dimensions of the unfolded sheets. The first subcategory covers sheets where one side exceeds 360 mm and the other side exceeds 150 mm, indicating a medium-to-large sheet size within the specified overall limits. The "other" subcategory encompasses any remaining sheet sizes that still meet the primary dimension criteria of not exceeding 435 mm and 297 mm, respectively, but do not fall into the more specifically defined size range. This granular division allows for precise classification based on the precise dimensions of the sheet material.