Analysis
HTS 4805.91.50 covers weighing not over 15 g/m² under heading 4805 (other uncoated paper and paperboard, in rolls or sheets, not further worked or processed…).
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 4805.91.10 (multi-ply paper and paperboard; bibulous and wrapping paper, duty-free), 4805.91.20 (weighing 150 g/m² or less: condenser paper, 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).
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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |
| 4805.91.70 | Weighing over 15 g/m² but not over 30 g/m² | Free |
| 4805.91.90 | Weighing over 30 g/m² | Free |