Analysis
HTS 4804.31.10 covers weighing over 15 g/m² but not over 30 g/m² under heading 4804 (uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802…).
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.
The other lines in the same group are 4804.31.20 (condenser paper: other, duty-free), 4804.31.40 (unbleached: wrapping paper, duty-free) and 4804.31.60 (unbleached: other, duty-free).
Goods from countries without normal trade relations pay the column 2 rate of 20.5% instead of nothing, so origin decides between free entry and a 20.5% 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.
All 3 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4804.31.20 | Condenser paper: other | Free |
| 4804.31.40 | Unbleached: wrapping paper | Free |
| 4804.31.60 | Unbleached: other | Free |