Analysis
HTS 4804.21.00 covers sack kraft paper: unbleached under heading 4804 (uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802…).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
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 30% instead of nothing, so origin decides between free entry and a 30% duty.
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 |
|---|---|---|
| 4804.11.00 | Kraftliner: unbleached | Free |
| 4804.19.00 | Kraftliner: other | Free |
| 4804.29.00 | Sack kraft paper: other | Free |
| 4804.31.10 | Weighing over 15 g/m² but not over 30 g/m² | Free |
| 4804.31.20 | Condenser paper: other | Free |
| 4804.31.40 | Unbleached: wrapping paper | Free |
| 4804.31.60 | Unbleached: other | Free |
| 4804.39.20 | Other: condenser paper | Free |
| 4804.39.40 | Other: wrapping paper | Free |
| 4804.39.60 | Other: other | Free |
| 4804.41.20 | Unbleached: wrapping paper | Free |
| 4804.41.40 | Unbleached: other | Free |
| 4804.42.00 | Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process | Free |
| 4804.49.00 | Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²: other | Free |
| 4804.51.00 | Other kraft paper and paperboard weighing 225 g/m² or more: unbleached | Free |
| 4804.52.00 | Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process | Free |
| 4804.59.00 | Other kraft paper and paperboard weighing 225 g/m² or more: other | Free |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter