4804

Analysis

Heading 4804 of the Harmonized Tariff Schedule covers uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803. It divides into 12 six-digit subheadings and 18 eight-digit tariff lines, with 30 ten-digit statistical suffixes below them.

Every one of its 18 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

The largest subheadings are 4804.31 (unbleached, 4 lines), 4804.39 (other, 3 lines), 4804.41 (unbleached, 2 lines) and 4804.11 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by Paperboard Mills (322130) and Paper Mills (32212). Those are the NAICS industries a US producer of these goods would report under.

Its median rate of duty-free sits at the 50th percentile of the headings in chapter 48.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.