4804.31

Analysis

Subheading 4804.31 covers unbleached, within heading 4804. 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 4 US tariff lines below it are national.

Every one of its 4 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: 4804.31.10 for weighing over 15 g/m² but not over 30 g/m² (duty-free), 4804.31.20 for condenser paper: other (duty-free), 4804.31.40 for unbleached: wrapping paper (duty-free) and 4804.31.60 for unbleached: 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 4804.31 once they fall within heading 4804 (uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802…). 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.