4810.14.50.00 - Printed, embossed or perforated

This HTS classification, 4810.14.50.00, pertains to paper and paperboard that are coated with kaolin or other inorganic substances, and specifically, are printed, embossed, or perforated. These papers and paperboards fall under the broader category of those used for writing, printing, or other graphic purposes, and are characterized by being presented in sheets where one side does not exceed 435 mm and the other side does not exceed 297 mm in the unfolded state.

Within this level of the tariff schedule, the "Other" designation (4810.14) groups various types of coated paper and paperboard that do not fit into more specific subheadings. This particular subheading, 4810.14.50.00, further refines this by identifying those sheets that have undergone printing, embossing, or perforation. It's important to distinguish this from other potential treatments or finishes that might be applied to similar coated papers which could lead to classification under different subheadings, depending on the specific nature of those treatments.

As this is a leaf node within the HTS structure, there are no further subdivisions under 4810.14.50.00. Therefore, the classification is definitive for printed, embossed, or perforated sheets of coated paper and paperboard meeting the dimensional criteria specified in the parent category, and used for graphic purposes. Classification under this code requires careful verification that the goods have indeed been subjected to printing, embossing, or perforation, and that they meet all preceding criteria for coated paper and paperboard of this type.