4810.19.20.10 - Coated on one side only
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 42% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 4810.19.20.10, specifically addresses paper and paperboard that meets the criteria of being coated on one side only. These goods are further defined by being used for writing, printing, or other graphic purposes, and importantly, they contain no more than 10 percent by weight of fibers obtained through mechanical or chemi-mechanical processes. The coating is limited to kaolin (China clay) or other inorganic substances, with or without a binder, and crucially, without any other type of coating applied. The paper and paperboard may be surface-colored, decorated, or printed, and are supplied in rolls or rectangular sheets of any size.
Distinguishing this category from its sibling, 4810.19.20.90 ("Other"), is the explicit limitation to paper and paperboard coated on *one side only*. The "Other" category would encompass coated paper and paperboard under the same general heading (4810.19) that do not fit the specific criteria of 4810.19.20.10, such as those coated on both sides, or potentially those with different combinations of fiber content or inorganic coatings.
As 4810.19.20.10 represents a leaf node within the HTS classification structure, there are no further subcategories. Therefore, classification under this code hinges on the precise fulfillment of all preceding criteria: the type of coating, the fiber composition, the intended use (writing, printing, or graphic purposes), and the fact that the coating is applied exclusively to one side. Examples of products falling here might include certain types of high-quality art paper or specific printing papers where a single-sided coating enhances ink receptivity or surface finish for particular graphic applications, while the reverse side remains uncoated for other purposes.