Analysis
HTS 4807.00.94 covers other: other under heading 4807 (composite paper and paperboard (made by sticking flat layers of paper or paperboard…).
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 100% of the 225 tariff lines in chapter 48. 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 4807.00.10 (paper and paperboard, laminated internally with bitumen…, duty-free), 4807.00.91 (straw paper and paperboard, whether or not covered with…, duty-free) and 4807.00.92 (cloth-lined or reinforced paper, duty-free).
Census statistics map these goods to NAICS 322130 (Paperboard Mills), an industry of 179 US establishments employing 38,290 people. That is the industry code a US manufacturer of the same product would normally use.
All 3 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Neighbouring 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 |