48116020

HS code 48116020 (Chapter 48 "Paper and paperboard"; Heading 4811 "Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810"; Subheading 481160 "Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearine, oil or glycerol") under the Vietnam tariff schedule classifies "- - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state". Vietnam customs apply MFN rate of 22.5, Preferential rate 15. Statutory unit of measure: kg. 22 free trade agreement preferential rates are available for this code.