HTS subheading · chapter 48
4810.14
In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state
Analysis
Subheading 4810.14 covers in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state, within heading 4810. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 7 US tariff lines below it are national.
Every one of its 7 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 4810.14.11 for basic paper to be sensitized for use in photography (duty-free), 4810.14.13 for india or bible paper (duty-free), 4810.14.19 for weighing not more than 150 g/m²: other (duty-free), 4810.14.20 for weighing more than 150 g/m² (duty-free), 4810.14.50 for printed, embossed or perforated (duty-free), 4810.14.60 for basic paper to be sensitized for use in photography (duty-free) and 4810.14.70 for other: other (duty-free).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4810.14.11 | Basic paper to be sensitized for use in photography | Free |
| 4810.14.13 | India or bible paper | Free |
| 4810.14.19 | Weighing not more than 150 g/m²: other | Free |
| 4810.14.20 | Weighing more than 150 g/m² | Free |
| 4810.14.50 | Printed, embossed or perforated | Free |
| 4810.14.60 | Basic paper to be sensitized for use in photography | Free |
| 4810.14.70 | Other: other | Free |