4810.14.70.40 - Other
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, HTS Code 4810.14.70.40, encompasses "Other" paper and paperboard that meets the specific criteria of its parent categories. These are sheets of paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances without additional coatings. They are intended for writing, printing, or other graphic purposes and do not predominantly consist of mechanically processed fibers. Crucially, these sheets are characterized by their dimensions, with one side not exceeding 435 mm and the other not exceeding 297 mm in their unfolded state.
This specific subcategory is distinguished by its residual nature, falling under "Other" after more specific criteria have been excluded. Its primary sibling at this level, 4810.14.70.20, is specifically for papers containing 25 percent or more cotton fiber. Therefore, this category, 4810.14.70.40, covers all remaining papers and paperboards that fit the broader definitions of Chapter 48, Section X, and the preceding subheadings, but do not meet the cotton fiber threshold of its sibling.
As this is a leaf node, there are no further subcategories. Classification into this HTS code signifies that the product has met all the preceding requirements of the tariff schedule for coated papers of specific dimensions and intended use, and has not been classified into a more specific sibling category.