Analysis
HTS 4802.62.10 covers writing and cover 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.
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 4802.62.20 (with one side exceeding 360 mm and the other side exceeding…, duty-free), 4802.62.30 (with one side exceeding 360 mm and the other side exceeding…, duty-free), 4802.62.50 (basic paper to be sensitized for use in photography, duty-free) and 4802.62.61 (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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |