Analysis
HTS 4802.54.50 covers basic paper to be sensitized for use in photography under heading 4802 (uncoated paper and paperboard, of a kind used for writing, printing or other graphic…).
There is no general-rate duty on this line, which puts it with roughly 100% of the 225 tariff lines in chapter 48 that are also free. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
The other lines in the same group are 4802.54.10 (in strips or rolls of a width exceeding 15 cm or in…, duty-free), 4802.54.20 (india and bible paper, duty-free), 4802.54.31 (in strips or rolls of a width exceeding 15 cm or in…, duty-free) and 4802.54.61 (other: other, duty-free).
Census statistics map these goods to NAICS 32212 (Paper Mills), an industry of 188 US establishments employing 42,893 people, the industry a domestic producer of these goods reports under.
All 4 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4802.54.10 | In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: writing paper | Free |
| 4802.54.20 | India and bible paper | Free |
| 4802.54.31 | In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: other | Free |
| 4802.54.61 | Other: other | Free |