48026231

HS code 48026231 (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 480262 "Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process") 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 30, Preferential rate 20. Statutory unit of measure: kg. 22 free trade agreement preferential rates are available for this code.