4810.92.14 - Other

This HTS category, 4810.92.14, encompasses "Other" paper and paperboard that meets specific dimensional criteria. It falls under the broader heading of multi-ply paper and paperboard coated with kaolin or other inorganic substances. To be classified here, the material must be in strips or rolls with a width exceeding 15 cm, or in rectangular or square sheets where one side exceeds 36 cm and the other exceeds 15 cm when unfolded. This classification specifically addresses multi-ply paperboard not explicitly defined by its weight per square meter.

Distinguishing this subcategory from its sibling, 4810.92.12, is crucial. While both are multi-ply, coated paperboard with similar dimensional constraints, 4810.92.12 is reserved for products weighing more than 150 g/m². Therefore, 4810.92.14 is intended for multi-ply, coated paperboard that either weighs 150 g/m² or less, or whose weight is not a defining characteristic for its classification at this level, provided it meets the specified dimensions.

The subsequent subdivisions for this category, 4810.92.14.25 and 4810.92.14.35, further refine the classification based on the physical form of the product. These subcategories distinguish between paper and paperboard presented in rolls versus those presented as individual sheets, reflecting how the material is manufactured, processed, and typically traded. This distinction is important for customs purposes, impacting how goods are inventoried and potentially tariffs applied.