Analysis
HTS 4805.24.50 covers weighing not over 15 g/m² under heading 4805 (other uncoated paper and paperboard, in rolls or sheets, not further worked or processed…).
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 100% of the 225 tariff lines in chapter 48. 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 4805.24.70 (weighing over 15 g/m² but not over 30 g/m², duty-free) and 4805.24.90 (weighing over 30 g/m², duty-free).
Census statistics map these goods to NAICS 322130 (Paperboard Mills), an industry of 179 US establishments employing 38,290 people. That is the industry code a US manufacturer of the same product would normally use.
All 2 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4805.24.70 | Weighing over 15 g/m² but not over 30 g/m² | Free |
| 4805.24.90 | Weighing over 30 g/m² | Free |