HTS heading · chapter 48
4807
Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets
Analysis
Heading 4807 of the Harmonized Tariff Schedule covers composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets. It has 4 tariff lines.
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.
Its lines are 4807.00.10 for paper and paperboard, laminated internally with bitumen… (duty-free), 4807.00.91 for straw paper and paperboard, whether or not covered with… (duty-free), 4807.00.92 for cloth-lined or reinforced paper (duty-free) and 4807.00.94 for other: 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.
Its median rate of duty-free sits at the 50th percentile of the headings in chapter 48.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4807.00.10 | Paper and paperboard, laminated internally with bitumen, tar or asphalt | Free |
| 4807.00.91 | Straw paper and paperboard, whether or not covered with paper other than straw paper | Free |
| 4807.00.92 | Cloth-lined or reinforced paper | Free |
| 4807.00.94 | Other: other | Free |