48025821

HS code 48025821 (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 480258 "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 rolls of a width of 15 cm or less or in rectangular (including square) sheets with one side 36 cm or less and the other side 15 cm or less in the unfolded state". Vietnam customs apply MFN rate of 30, Preferential rate 20. Statutory unit of measure: kg. 22 free trade agreement preferential rates are available for this code.