Analysis
HTS 4805.93.20 covers weighing 225 g/m² or more: pressboard 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.
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.
Census statistics map these goods to NAICS 322130 (Paperboard Mills), an industry of 179 US establishments employing 38,290 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.
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 |
| 4805.50.00 | Felt 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 |
| 4805.93.40 | Weighing 225 g/m² or more: other | Free |