HTS subheading · chapter 48
4802.62
In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state
Analysis
Subheading 4802.62 covers in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state, within heading 4802. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 5 US tariff lines below it are national.
Every one of its 5 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 4802.62.10 for writing and cover paper (duty-free), 4802.62.20 for with one side exceeding 360 mm and the other side exceeding 150 mm in… (duty-free), 4802.62.30 for with one side exceeding 360 mm and the other side exceeding 150 mm in… (duty-free), 4802.62.50 for basic paper to be sensitized for use in photography (duty-free) and 4802.62.61 for other: other (duty-free).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4802.62.10 | Writing and cover paper | Free |
| 4802.62.20 | With one side exceeding 360 mm and the other side exceeding 150 mm in the unfolded state: drawing paper | Free |
| 4802.62.30 | With one side exceeding 360 mm and the other side exceeding 150 mm in the unfolded state: other | Free |
| 4802.62.50 | Basic paper to be sensitized for use in photography | Free |
| 4802.62.61 | Other: other | Free |