HTS heading · chapter 48
4806
Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets
Analysis
Heading 4806 of the Harmonized Tariff Schedule covers vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets. It divides into 4 six-digit subheadings and 4 eight-digit tariff lines, with 4 ten-digit statistical suffixes below them.
Every one of its 4 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
The largest subheadings are 4806.10 (unnamed, 1 line), 4806.20 (unnamed, 1 line), 4806.30 (unnamed, 1 line) and 4806.40 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Paper Mills (32212). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of duty-free sits at the 50th percentile of the headings in chapter 48.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4806.10.00 | Vegetable parchment | Free |
| 4806.20.00 | Greaseproof papers | Free |
| 4806.30.00 | Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets: tracing papers | Free |
| 4806.40.00 | Glassine and other glazed transparent or translucent papers | Free |