Analysis
HTS 4806.10.00 covers vegetable parchment under heading 4806 (vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed…).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
The normal trade relations rate here is zero, shared by about 100% of the 225 tariff lines in chapter 48, a useful check when a neighbouring dutiable line is a candidate. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
The other lines in the same group are 4806.20.00 (greaseproof papers, duty-free), 4806.30.00 (vegetable parchment, greaseproof papers, tracing papers and…, duty-free) and 4806.40.00 (glassine and other glazed transparent or translucent papers, duty-free).
Census statistics map these goods to NAICS 32212 (Paper Mills), an industry of 188 US establishments employing 42,893 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter