4810.14.70.20 - Containing by weight 25 percent or more cotton fiber
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification covers specific types of paper and paperboard that are coated on one or both sides with kaolin (China clay) or other inorganic substances. Crucially, these papers and paperboards must contain 25 percent or more cotton fiber by weight and are not intended for writing, printing, or other graphic purposes where mechanical or chemi-mechanical fibers exceed 10 percent of the total fiber content. The paper is typically presented in sheets measuring no more than 435 mm in one dimension and 297 mm in the other when unfolded.
The distinction for this category lies primarily in its fiber content. Unlike other subcategories within 4810.14, which might be defined by other fiber compositions or printing capabilities, this specific classification is dictated by the significant presence of cotton fiber. The sibling category, 4810.14.70.40, identified as "Other," would encompass paper and paperboard meeting the general criteria of chapter 4810 but not meeting the specific cotton fiber threshold or other defining characteristics of this node.
As this represents a leaf node in the HTS, there are no further subcategories. Therefore, classification into this specific code hinges entirely on meeting all the preceding criteria: being coated with inorganic substances, containing at least 25 percent cotton fiber by weight, and conforming to the sheet size dimensions previously defined. Examples might include specialized industrial papers or decorative papers with a high cotton content for specific manufacturing processes.