Analysis
HTS 4802.58.50 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…).
The normal trade relations rate here is zero, shared by about 100% of the 225 tariff lines in chapter 48, a useful check when a neighbouring dutiable line is a candidate. 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 4802.58.10 (writing and cover paper, duty-free), 4802.58.20 (in strips or rolls of a width exceeding 15 cm or in…, duty-free) and 4802.58.60 (other: other, duty-free).
Census statistics map these goods to NAICS 322130 (Paperboard Mills), an industry of 179 US establishments employing 38,290 people. That concordance is how imports of this line are compared with US output.
All 3 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Goods from countries without normal trade relations pay the column 2 rate of 5% instead of nothing, so origin decides between free entry and a 5% duty.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4802.58.10 | Writing and cover paper | Free |
| 4802.58.20 | 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 |
| 4802.58.60 | Other: other | Free |