HS Code for NCR paper

NCR (No Carbon Required) paper, also known as self-copy paper, is classified under HS code 4809.20. This classification applies when the paper is presented in large rolls or sheets. Heading 4809 covers carbon paper, self-copy paper, and other copying or transfer papers. The primary characteristic of NCR paper is its coating of micro-encapsulated dye or reactive clay, which allows for the transfer of images or text to subsequent sheets without the use of carbon paper. According to the Chapter 48 notes, heading 4809 is restricted to paper in rolls of a width exceeding 36 cm or in rectangular sheets with at least one side exceeding 36 cm in the unfolded state. This classification is based on the bulk format of the material, intended for further industrial conversion into forms or pads.

Products Included

• Bulk rolls of self-copy paper
• Large sheets of carbonless copy paper
• CB (Coated Back) bulk paper
• CF (Coated Front) bulk paper
• CFB (Coated Front and Back) bulk paper

Common Misclassification

The most frequent misclassification occurs between 4809.20 and 4816.20. The difference is entirely based on size. If the rolls are 36 cm or less in width, or the sheets are 36 cm or less on all sides, the paper must be classified under 4816.20. Additionally, if the paper is already printed and bound into manifold business forms, it should be classified under 4820.40 rather than 4809.20.

FAQ

What is the HS code for NCR paper?

The HS code for NCR paper in bulk rolls or large sheets is 4809.20.

What size determines if NCR paper falls under 4809?

The paper must be in rolls wider than 36 cm or in sheets where at least one side exceeds 36 cm to be classified under 4809.