Analysis
HTS 4804.39.60 covers other: other 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: 4804.39.60.20 for base stock for trays, dishes, plates, cups and the like and 4804.39.60.40 for other. Both pay the same duty; the suffix records which kind was imported.
The normal trade relations rate here is zero, shared by about 100% of the 225 tariff lines in chapter 48, a useful check when a neighbouring dutiable line is a candidate. 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 4804.39.20 (other: condenser paper, duty-free) and 4804.39.40 (other: wrapping paper, duty-free).
Census statistics map these goods to NAICS 32212 (Paper Mills), an industry of 188 US establishments employing 42,893 people. That concordance is how imports of this line are compared with US output.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4804.39.20 | Other: condenser paper | Free |
| 4804.39.40 | Other: wrapping paper | Free |