Analysis
Subheading 4805.19 covers other, within heading 4805. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 4805.19.10 for weighing 150 g/m² or less (duty-free) and 4805.19.20 for weighing over 150 g/m² (duty-free).
By Census's concordance, most of its statistical lines are made by Paper Mills (32212). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 4805.19 once they fall within heading 4805 (other uncoated paper and paperboard, in rolls or sheets, not further worked or processed…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4805.19.10 | Weighing 150 g/m² or less | Free |
| 4805.19.20 | Weighing over 150 g/m² | Free |