Ilford Multigrade RC Deluxe Pearl Photographic Base Paper

This is a resin-coated (RC) paper base designed specifically for sensitization with silver halide emulsions for black and white photographic printing. It is coated on one or both sides with kaolin or similar inorganic substances to provide a smooth receptive surface for the light-sensitive coating, meeting the criteria for HTS 4810.14.60.00 as basic paper for photographic sensitization in sheets not exceeding 435 mm by 297 mm. The paper uses no more than 10% mechanical fibers, ensuring classification under writing/printing graphic purposes.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4810.14.19.00Same rate: 35%

If in rolls or sheets larger than 435 mm x 297 mm

Larger formats or rolls of the same coated paper for graphic purposes fall under the broader 'other' subheading excluding small sheets.

4810.22Lower: 10% vs 35%

If containing >10% mechanical fibers and lightweight coated

Papers with significant mechanical wood fibers shift to subheading 4810.22 for light-weight coated paper used in printing.

3703.90.60.00Higher: 37.8% vs 35%

If already sensitized with photosensitive chemicals

Once emulsion-coated and ready for exposure, it becomes 'photographic paper' under Chapter 37, not basic paper.

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Import Tips & Compliance

Verify sheet dimensions do not exceed 435 mm x 297 mm unfolded and confirm no pre-applied photosensitive emulsion to avoid reclassification under heading 3703

Provide mill test certificates proving fiber content has ≤10% mechanical/chemi-mechanical fibers and kaolin/inorganic coating only