4810.92.12.25 - In rolls 🖩
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 HTS classification, 4810.92.12.25, specifically covers paper and paperboard products that meet several defining criteria. These materials are coated on one or both sides with kaolin (China clay) or other inorganic substances, with no other coating present. They may be surface-colored, decorated, or printed, and are presented in rolls. Crucially, this subcategory applies to multi-ply paper and paperboard that weighs more than 150 grams per square meter and is manufactured in rolls with a width exceeding 15 centimeters.
The distinction from its sibling category, 4810.92.12.35, lies solely in the form of presentation. While both share the same base paper characteristics and weight, this specific code is for products presented in continuous rolls, whereas the sibling code is for those cut into rectangular or square sheets. The parent context, "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," further refines this, indicating that while this category is for rolls, it is only for rolls exceeding a 15 cm width.
As this is a leaf node, there are no further subcategories. Therefore, classification within this code is determined by the precise physical attributes outlined: the specific type of inorganic coating, the multi-ply construction, the weight exceeding 150 g/m², and the presentation in rolls of the specified width. Examples of products falling under this classification could include certain types of coated kraft paper or specialized board for industrial use, provided they meet all the preceding technical specifications.