Analysis
HTS 4805.91.10 covers multi-ply paper and paperboard; bibulous and wrapping paper under heading 4805 (other uncoated paper and paperboard, in rolls or sheets, not further worked or processed…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
For statistics it divides in two: 4805.91.10.10 for folding carton board and 4805.91.10.90 for other. Both pay the same duty; the suffix records which kind was imported.
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.
The other lines in the same group are 4805.91.20 (weighing 150 g/m² or less: condenser paper, duty-free), 4805.91.50 (weighing not over 15 g/m², duty-free), 4805.91.70 (weighing over 15 g/m² but not over 30 g/m², duty-free) and 4805.91.90 (weighing over 30 g/m², duty-free).
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |