4810.92.14.35 - In sheets 🖩
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 category, HTS Code 4810.92.14.35, specifically classifies paper and paperboard that is not in rolls, but rather in rectangular (including square) sheets. These sheets must meet the dimensional criteria of having one side exceeding 36 cm and the other side exceeding 15 cm when unfolded. This paper or paperboard has been coated on one or both sides with kaolin or other inorganic substances, with or without a binder, and possesses no other type of coating. It may be surface-colored, surface-decorated, or printed.
The defining characteristic differentiating this category from its sibling, 4810.92.14.25, is its presentation. While 4810.92.14.25 covers this type of coated paper and paperboard exclusively in rolls, this specific code is for those same materials when they are cut into sheets of the specified dimensions. The material composition and coating type remain consistent with the broader heading 4810, but the physical form is the key determinant for classification at this level.
As this is a leaf node in the HTS, there are no further subcategories. Classification within this code is determined by meeting all the preceding criteria: the paper/paperboard being multi-ply, coated with inorganic substances (like kaolin), not having other coatings, and being presented in sheets of the defined dimensions, rather than rolls.