4810.14.20.10 - Coated on one side only

This HTS classification, 4810.14.20.10, specifically covers paper and paperboard that has been coated on one side only. The coating material is kaolin (China clay) or other inorganic substances, and no other type of coating is present. This paper or paperboard may be surface-colored, decorated, or printed, and it is supplied in either rolls or rectangular sheets of any dimension. Crucially, it falls under the broader category of paper and paperboard used for writing, printing, or other graphic purposes, and does not primarily consist of mechanically processed fibers.

The distinction for 4810.14.20.10 lies in the combination of its coating, its intended graphic purpose, and its specific sheet dimensions. It is differentiated from its sibling category, 4810.14.20.90, which encompasses all other papers and paperboards meeting the general description of coated paper for graphic purposes but not fitting the precise criteria of this subcategory. The conditions for being "coated on one side only" and meeting the specified sheet dimensions (one side exceeding 360 mm and the other exceeding 150 mm in the unfolded state, while weighing more than 150 g/m²) are the defining characteristics.

As a leaf node in the HTS structure, this classification does not have further subcategories. Therefore, the focus for classification at this level is on ensuring that the imported goods precisely meet all the preceding criteria outlined in the parent headings and specifically adhere to the single-sided coating and dimensional requirements for sheets weighing over 150 g/m². This detailed breakdown ensures accurate tariff application for these specialized graphic papers.