4810.92.12.35 - In sheets

This HTS category, 4810.92.12.35, specifically classifies paper and paperboard that meets the criteria of Chapter 48, specifically those coated on one or both sides with kaolin or other inorganic substances without additional coatings. The defining characteristic of this subcategory is that the material is presented "in sheets." This means the paper or paperboard is cut into individual rectangular or square pieces, as opposed to being in continuous rolls.

The crucial distinction from its sibling category, 4810.92.12.25, lies solely in the form of presentation. While both share the same underlying paper type (multi-ply, weighing over 150 g/m², and meeting specific dimensional criteria for rolls or sheets), this particular classification is for sheets, whereas the sibling is reserved for rolls. Therefore, the method of cutting and packaging is the primary determinant for selecting between these two options.

As this is a leaf node within the HTS, there are no further subdivisions. Classification into this category is definitive once the paper or paperboard is identified as being in sheet form and all preceding criteria for the 4810.92.12 classification are met. Examples of goods falling under this heading would include precisely cut sheets of coated paperboard intended for graphic arts, packaging, or specialized industrial applications, where the sheet format is essential for the intended use.