4807.00

Analysis

Subheading 4807.00 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…, within heading 4807. 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 4 US tariff lines below it are national.

Every one of its 4 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: 4807.00.10 for paper and paperboard, laminated internally with bitumen, tar or… (duty-free), 4807.00.91 for straw paper and paperboard, whether or not covered with paper other… (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.