4810.92.14.25 - 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 | 20% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 4810.92.14.25, specifically covers paper and paperboard that meets the criteria of being multi-ply, coated on one or both sides with kaolin or other inorganic substances without any other coatings, and presented in rolls. The "In rolls" designation is a crucial distinguishing factor for this subcategory, indicating the physical form in which the product is manufactured and typically supplied.
This category is distinct from its sibling, 4810.92.14.35, which classifies the same type of paper and paperboard when it is presented in rectangular or square sheets of specific dimensions. Therefore, the form of presentation – rolls versus sheets – is the primary determinant for differentiating these two classifications. The broader context dictates that the paperboard itself is multi-ply and coated with inorganic substances, but the specific presentation in rolls is what places it under this code.
As this is a leaf node, there are no further subcategories. Classification under this code is final for paper and paperboard meeting all preceding criteria and presented in rolls. Examples of goods that would fall here include certain types of coated, multi-ply paperboard in large rolls used for printing or packaging applications where the specific coating and multi-ply construction are essential.