4810.22.50.44 - Hole-punched looseleaf paper 🖩
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 | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This category encompasses hole-punched looseleaf paper specifically designed for writing, printing, or other graphic purposes. The paper must be coated on one or both sides with kaolin or other inorganic substances, with or without a binder, and without any other type of coating. Furthermore, it must consist of more than 10 percent by weight of fibers obtained through mechanical or chemi-mechanical processes, and fall under the "light-weight coated paper" designation. The defining characteristic for this specific HTS code is the presence of pre-made perforations for insertion into binders or filing systems.
Distinguishing this classification from its sibling category, 4810.22.50.80 (Other), hinges on the presence of perforations. While the "Other" subcategory would include light-weight coated papers of the specified composition that are *not* hole-punched, this node specifically isolates those that are. This distinction is crucial for customs purposes as it recognizes a functional attribute that alters the paper's intended use and handling.
As this is a leaf node in the HTS database, there are no further subcategories. Therefore, the classification is definitive for hole-punched looseleaf paper meeting all preceding criteria within Chapter 48. When encountering paper products within this section, the presence of mechanical/chemi-mechanical fibers, specific inorganic coatings, and the crucial element of hole-punching are the key determinative factors for accurate classification under 4810.22.50.44.