Analysis
HTS 4805.50.00 covers felt paper and paperboard under heading 4805 (other uncoated paper and paperboard, in rolls or sheets, not further worked or processed…).
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.
Census statistics map these goods to NAICS 32212 (Paper Mills), an industry of 188 US establishments employing 42,893 people, the industry a domestic producer of these goods reports under.
Goods from countries without normal trade relations pay the column 2 rate of 10% instead of nothing, so origin decides between free entry and a 10% duty.
All 20 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of Free.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4805.11.00 | Semichemical fluting paper | Free |
| 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 |
| 4805.91.10 | 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 |