HS Code for Small format coated paper

HS code 4810.14 applies to paper and paperboard coated on one or both sides with kaolin (China clay) or other inorganic substances. To qualify for this specific subheading, the paper must be intended for writing, printing, or other graphic purposes and contain no more than 10% by weight of mechanical or chemi-mechanical fibers relative to the total fiber content. Crucially, 4810.14 is reserved for small-format sheets where one side does not exceed 435 mm and the other does not exceed 297 mm in the unfolded state. This classification focuses on the precision of the coating and the specific dimensions, which typically correspond to standard office sizes like A3 or smaller. The coating must use a binder, and the inorganic substance must be the primary coating material to distinguish it from simple sized paper. The technical requirements for this code are quite stringent; the paper must be "coated," which implies a layer has been applied to the surface to alter its properties, such as smoothness or ink absorption. This is distinct from paper that has merely been surface-colored or decorated. The 10% fiber rule is also a critical boundary, as it separates high-quality wood-free papers from those containing higher proportions of mechanical pulp, which are classified under different subheadings of 4810.

Products Included

• A4 size clay-coated inkjet paper
• A3 size glossy printing paper for brochures
• Small format matte-coated cardstock
• Pre-cut coated photo paper for home printers
• Coated stationery paper in small sheets
• Coated invitation cards in standard sizes

Common Misclassification

Confusion often arises between 4810.14 and 4810.13, which covers the same paper type but in rolls. Another common error is using 4810.19, which is the residual category for sheets exceeding the 435mm x 297mm dimension limit. Furthermore, paper coated with organic substances (like plastics or wax) should be classified under heading 4811 rather than 4810. Importers must also ensure the mechanical fiber content is accurately tested, as exceeding the 10% threshold moves the product to subheadings 4810.22 through 4810.29. Finally, uncoated paper, even if used for the same printing purposes, belongs in heading 4802.

FAQ

What is the HS code for Small format coated paper?

The HS code for small format coated paper (sheets not exceeding 435mm x 297mm) is 4810.14.

Is carbonless copy paper included here?

No, carbonless copy paper and other self-copy papers are classified under heading 4809, even if they are cut to small formats, as their functional coating differs from the inorganic coatings defined in 4810.