48025621

HS code 48025621 (Chapter 48 "Paper and paperboard"; Heading 4802 "Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch card and punch tape paper, in rolls or rectangular (including square) sheets of any size, other than paper ofheading 4801 or 4803; hand-made paper andpaperboard"; Subheading 480256 "Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres") under the Vietnam tariff schedule classifies "- - - - In rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state". Vietnam customs apply MFN rate of 37.5, Preferential rate 25. Statutory unit of measure: kg. 22 free trade agreement preferential rates are available for this code.