Analysis
HTS 4802.61.10 covers writing and cover paper 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.
Goods from countries without normal trade relations pay the column 2 rate of 28% instead of nothing, so origin decides between free entry and a 28% duty.
The other lines in the same group are 4802.61.20 (of a width exceeding 15 cm: drawing paper, duty-free), 4802.61.31 (of a width exceeding 15 cm: other, duty-free), 4802.61.50 (basic paper to be sensitized for use in photography, duty-free) and 4802.61.60 (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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4802.61.20 | Of a width exceeding 15 cm: drawing paper | Free |
| 4802.61.31 | Of a width exceeding 15 cm: other | Free |
| 4802.61.50 | Basic paper to be sensitized for use in photography | Free |
| 4802.61.60 | Other: other | Free |