Analysis
HTS 4802.61.60 covers other: other under heading 4802 (uncoated paper and paperboard, of a kind used for writing, printing or other graphic…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
For statistics it divides in two: 4802.61.60.20 for containing by weight 25 percent or more cotton fiber and 4802.61.60.40 for other. Both pay the same duty; the suffix records which kind was imported.
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.
Goods from countries without normal trade relations pay the column 2 rate of 30% instead of nothing, so origin decides between free entry and a 30% duty.
The other lines in the same group are 4802.61.10 (writing and cover paper, duty-free), 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) and 4802.61.50 (basic paper to be sensitized for use in photography, duty-free).
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4802.61.10 | Writing and cover paper | Free |
| 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 |