Analysis
HTS 4805.11.00 covers semichemical fluting paper under heading 4805 (other uncoated paper and paperboard, in rolls or sheets, not further worked or processed…).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
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.
Census statistics map these goods to NAICS 322130 (Paperboard Mills), an industry of 179 US establishments employing 38,290 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4805.12.10 | Weighing 150 g/m² or less | Free |
| 4805.12.20 | Weighing over 150 g/m² | Free |
| 4805.19.10 | Weighing 150 g/m² or less | Free |
| 4805.19.20 | Weighing over 150 g/m² | Free |
| 4805.24.50 | Weighing not over 15 g/m² | Free |
| 4805.24.70 | Weighing over 15 g/m² but not over 30 g/m² | Free |
| 4805.24.90 | Weighing over 30 g/m² | Free |
| 4805.25.00 | Weighing more than 150 g/m² | Free |
| 4805.30.00 | Sulfite wrapping paper | Free |
| 4805.40.00 | Filter paper and paperboard | Free |
| 4805.50.00 | Felt paper and paperboard | Free |
| 4805.91.10 | Multi-ply paper and paperboard; bibulous and wrapping paper | Free |
| 4805.91.20 | Weighing 150 g/m² or less: condenser paper | Free |
| 4805.91.50 | Weighing not over 15 g/m² | Free |
| 4805.91.70 | Weighing over 15 g/m² but not over 30 g/m² | Free |
| 4805.91.90 | Weighing over 30 g/m² | Free |
| 4805.92.20 | Weighing more than 150 g/m² but less than 225 g/m²: pressboard | Free |
| 4805.92.40 | Weighing more than 150 g/m² but less than 225 g/m²: other | Free |
| 4805.93.20 | Weighing 225 g/m² or more: pressboard | Free |
| 4805.93.40 | Weighing 225 g/m² or more: other | Free |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter