HS Code 4810.14 : Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibers obtained by a mechanical or chemi-mechanical process or of which not more than 10 percent by weight of the total fiber content consists of such fibers, In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state

Under WCO Harmonized System 2022 and United States (USITC HTS), Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibers obtained by a mechanical or chemi-mechanical process or of which not more than 10 percent by weight of the total fiber content consists of such fibers, In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state is classified under HS 4810.14 (Heading 4810, Chapter 48). The representative PE MFN general duty rate is 0%.

Heading 4810 covers 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. Subheading 4810.14 specifically isolates Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibers obtained by a mechanical or chemi-mechanical process or of which not more than 10 percent by weight of the total fiber content consists of such fibers, In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 4810.

Related subheadings under Heading 4810 include 4810.13, 4810.19, 4810.22, 4810.29, 4810.31, 4810.32, 4810.39, 4810.92. Classification depends on processing stage, decaffeination, purity, or material form.

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

Commercial shipments of Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibers obtained by a mechanical or chemi-mechanical process or of which not more than 10 percent by weight of the total fiber content consists of such fibers, In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

Commercial imports of Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibers obtained by a mechanical or chemi-mechanical process or of which not more than 10 percent by weight of the total fiber content consists of such fibers, In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state under HS 4810.14 into Peru are subject to 18% IGV (16% IGV + 2% IPM), assessed on the entered customs value plus applicable duties.

The customs de minimis threshold for import shipments into Peru is USD $200. Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Customs declarations, import duty assessments, and SUNAT Advance Classification Ruling System for HS 4810.14 are administered by SUNAT (Superintendencia Nacional de Aduanas).