4810.22.10.00 - In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 37% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4810.22.10.00, specifically addresses light-weight coated paper that is further characterized by its physical presentation. The goods classified here are not just any light-weight coated paper; they must be in either strips or rolls with a width exceeding 15 cm, or in rectangular (including square) sheets where one side is larger than 36 cm and the other is larger than 15 cm when unfolded. This precise dimensional specification is crucial for distinguishing these forms from other presentations of similar paper products.
The defining feature of this category, in contrast to its sibling "Other" under light-weight coated paper (4810.22.90.00), lies in these specific size and form constraints. While the sibling category would encompass light-weight coated paper not meeting the dimensional requirements outlined here, this category strictly applies to the specified dimensions in strips, rolls, or sheets. This ensures that the physical format of the paper is a primary determinant for classification.
As this is a leaf node, there are no further subcategories. Therefore, the classification hinges entirely on the paper meeting the criteria of being light-weight coated, having a mechanical or chemi-mechanical fiber content exceeding 10% by weight, and being presented in the specified dimensions. Examples of goods falling under this classification would include rolls of light-weight coated printing paper intended for high-volume printing operations or large sheets of this paper used in specific graphic arts applications where these dimensions are standard.