Analysis
HTS 4804.31.40 covers unbleached: wrapping paper under heading 4804 (uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
For statistics it divides in two: 4804.31.40.20 for bag or sack paper and 4804.31.40.40 for other. Both pay the same duty; the suffix records which kind was imported.
There is no general-rate duty on this line, which puts it with roughly 100% of the 225 tariff lines in chapter 48 that are also free. 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.
The other lines in the same group are 4804.31.10 (weighing over 15 g/m² but not over 30 g/m², duty-free), 4804.31.20 (condenser paper: other, duty-free) and 4804.31.60 (unbleached: other, duty-free).
Census statistics map these goods to NAICS 32212 (Paper Mills), an industry of 188 US establishments employing 42,893 people, the industry a domestic producer of these goods reports under.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4804.31.10 | Weighing over 15 g/m² but not over 30 g/m² | Free |
| 4804.31.20 | Condenser paper: other | Free |
| 4804.31.60 | Unbleached: other | Free |