Analysis
Subheading 4802.69 covers other, 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 3 US tariff lines below it are national.
Every one of its 3 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: 4802.69.10 for writing and cover paper (duty-free), 4802.69.20 for other: drawing paper (duty-free) and 4802.69.30 for other: other (duty-free).
By Census's concordance, most of its statistical lines are made by Paper Mills (32212). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 4802.69 once they fall within heading 4802 (uncoated paper and paperboard, of a kind used for writing, printing or other graphic…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4802.69.10 | Writing and cover paper | Free |
| 4802.69.20 | Other: drawing paper | Free |
| 4802.69.30 | Other: other | Free |