4808

Analysis

Heading 4808 of the Harmonized Tariff Schedule covers paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803. It divides into 3 six-digit subheadings and 5 eight-digit tariff lines, with 5 ten-digit statistical suffixes below them.

Every one of its 5 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.

The largest subheadings are 4808.90 (other, 3 lines), 4808.10 (unnamed, 1 line) and 4808.40 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by Paper Mills (32212) and Corrugated and Solid Fiber Box Manufacturing (322211). 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.