4805

Analysis

Heading 4805 of the Harmonized Tariff Schedule covers other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter. It divides into 11 six-digit subheadings and 21 eight-digit tariff lines, with 30 ten-digit statistical suffixes below them.

Every one of its 21 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

The largest subheadings are 4805.91 (weighing 150 g/m² or less, 5 lines), 4805.24 (weighing 150 g/m² or less, 3 lines), 4805.12 (straw fluting paper, 2 lines) and 4805.19 (other, 2 lines).

By Census's concordance, most of its statistical lines are made by Paperboard Mills (322130), Paper Mills (32212) and Paper Bag and Coated and Treated Paper Manufacturing (322220). Those are the NAICS industries a US producer of these goods would report under.