4807.00.10

Analysis

HTS 4807.00.10 covers paper and paperboard, laminated internally with bitumen, tar or asphalt under heading 4807 (composite paper and paperboard (made by sticking flat layers of paper or paperboard…).

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.

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.

The other lines in the same group are 4807.00.91 (straw paper and paperboard, whether or not covered with…, duty-free), 4807.00.92 (cloth-lined or reinforced paper, duty-free) and 4807.00.94 (other: other, duty-free).

Census statistics map these goods to NAICS 322130 (Paperboard Mills), an industry of 179 US establishments employing 38,290 people. That concordance is how imports of this line are compared with US output.