Analysis
HTS 4802.61.20 covers of a width exceeding 15 cm: drawing paper under heading 4802 (uncoated paper and paperboard, of a kind used for writing, printing or other graphic…).
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 100% of the 225 tariff lines in chapter 48. 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 4802.61.10 (writing and cover 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. That is the industry code a US manufacturer of the same product would normally use.
Goods from countries without normal trade relations pay the column 2 rate of 15.5% instead of nothing, so origin decides between free entry and a 15.5% duty.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4802.61.10 | Writing and cover 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 |