4805.40.00

Analysis

HTS 4805.40.00 covers filter paper and paperboard 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.

Census statistics map these goods to NAICS 322299 (All Other Converted Paper Product Manufacturing), an industry of 331 US establishments employing 12,827 people. That is the industry code a US manufacturer of the same product would normally use.

All 20 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.

The general rate of Free has not changed in any edition of the schedule since Jan 2023.