Heading 4810

Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size

65 declarable lines

Heading 4810 covers paper and paperboard that has been coated on one or both sides with kaolin (China clay) or other inorganic substances, with no other coating, supplied in rolls or rectangular sheets. The heading splits first by use: writing, printing or graphic purposes; kraft paper and paperboard; and other paper and paperboard. Within each of those groups the lines turn on fiber content, whether the goods are in rolls or sheets, the weight per square meter, size thresholds, and a few named types such as baryta coated photo base paper, India or bible paper, and paper containing 25% or more cotton fiber.

Products in this heading

Glossy coated brochure and catalog paper in rolls
Light-weight coated paper for magazines and inserts
Coated one-side paperboard used as label face stock
Coated folding carton board for packaging
Baryta coated base paper for photographic sensitizing
Coated gift wrap paper in rolls or large sheets
India or bible paper with an inorganic coating
Coated paper containing 25% or more cotton fiber

How to choose the right subheading

Fiber content: whether more than 10% by weight of the fiber is from a mechanical or chemi-mechanical process, which drives the 4810.13/14/19 versus 4810.22/29 split.
Use: writing, printing or graphic purposes, kraft paper and paperboard, or other paper and paperboard, which are separate subheading groups.
Form and size: in rolls of a width exceeding 15 cm, or in sheets with stated unfolded dimensions, versus other forms.
Weight: whether the paper weighs not more than 150 g/m2 or more than 150 g/m2.
Named types and composition: baryta coated photo base paper, India or bible paper, coated on one side only, and content of 25% or more cotton fiber each have their own lines.

Often confused with

Uncoated writing and printing paper
No kaolin or other inorganic coating is applied, so it stays in the uncoated heading.
Heading 4802
Paper coated or covered with plastic, wax or other non-inorganic material
Heading 4810 allows only kaolin or other inorganic substances; other coatings move the goods to 4811.
Heading 4811
Wallpaper and similar wallcoverings
Wallcoverings have their own heading even when the base paper is coated.
Heading 4814
Printed paper labels
Labels of all kinds, printed or not, are classified in 4821.
Heading 4821
Corrugated paperboard
Corrugated board is provided for in 4808, not in the coated paper heading.
Heading 4808

Frequently asked questions

What is the HTS code for coated printing paper in rolls of a width over 15 cm weighing not more than 150 g/m2?

Use 4810.13.19.00 for the residual line of that group, which carries a general (MFN) rate of Free. If the paper is India or bible paper, use 4810.13.13.00 instead, also Free.

What is the duty on light-weight coated magazine paper?

Light-weight coated paper in strips or rolls over 15 cm wide, or in sheets above the stated dimensions, is classified in 4810.22.10.00 at a general (MFN) rate of Free.

How do I classify coated paperboard in sheets weighing more than 150 g/m2 that is coated on one side only?

It goes in 4810.14.20.10, with a general (MFN) rate of Free. Sheet size must fall within one side not exceeding 435 mm and the other not exceeding 297 mm in the unfolded state, with one side exceeding 360 mm and the other exceeding 150 mm.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.