Uncoated Paper & Paperboard, 40–150 g/m², Not Over 10% Mechanical Fiber, Other Sheets

That dimension corresponds to a standard commercial offset printing sheet widely used in the graphic arts industry. Its explicit enumeration in the tariff schedule means importers supplying paper to print shops or publishers in that cut size should classify under 4802571040 rather than the catch-all NESOI line, which can affect duty treatment and statistical reporting.

Rolls and sheets are classified under different 10-digit lines even when the paper grade is identical. Each physical form must be declared separately on the entry, with the applicable HTS code matched to the presentation format. Combining them under a single line is a classification error that can trigger a CF-28 request for information or a penalty.