48103230

HS code 48103230 (Chapter 48 "Paper and paperboard"; Heading 4810 "Paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic substan-ces, with or without a binder, and with no other coating, whether or not surface coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size"; Subheading 481032 "Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2") under the Vietnam tariff schedule classifies "- - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state". Vietnam customs apply MFN rate of 7.5, Preferential rate 5. Statutory unit of measure: kg. 22 free trade agreement preferential rates are available for this code.