Analysis
Subheading 4805.92 covers weighing more than 150 g/m² but less than 225 g/m², within heading 4805. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 4805.92.20 for weighing more than 150 g/m² but less than 225 g/m²: pressboard (duty-free) and 4805.92.40 for weighing more than 150 g/m² but less than 225 g/m²: other (duty-free).
By Census's concordance, most of its statistical lines are made by Paperboard Mills (322130) and Paper Mills (32212). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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 |