4811.10.11.00 - 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 🖩
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 | 10% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4811.10.11.00, specifically covers paper and paperboard that has been tarred, bituminized, or asphalted, and is presented in specific dimensions. The classification applies to goods in strips or rolls with a width exceeding 15 cm, or in rectangular (including square) sheets where one side exceeds 36 cm and the other exceeds 15 cm when unfolded. These characteristics are crucial for distinguishing this product from other forms within heading 4811.
The primary distinguishing factor within the "Tarred, bituminized or asphalted paper and paperboard" group is the physical presentation. While sibling category 4811.10.21.00 covers "Other" forms of tarred, bituminized, or asphalted paper and paperboard, this specific sub-heading focuses on those meeting the stringent dimensional criteria of width exceeding 15 cm for rolls or specific sheet dimensions. This ensures precise classification based on the physical format of the treated paper or paperboard.
As this represents a leaf node within the HTS, there are no further subcategories to introduce. Classification under 4811.10.11.00 is final once the goods meet the description of being tarred, bituminized, or asphalted and are presented in the specified roll or sheet dimensions, fulfilling the requirements of the parent headings related to coated, impregnated, or surface-decorated paper and paperboard.