Analysis
HTS 4808.10.00 covers corrugated paper and paperboard, whether or not perforated under heading 4808 (paper and paperboard, corrugated (with or without glued flat surface sheets), creped…).
There is no general-rate duty on this line, which puts it with roughly 100% of the 225 tariff lines in chapter 48 that are also free. 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 4808.40.00 (kraft paper, creped or crinkled, whether or not embossed or…, duty-free), 4808.90.20 (creped or crinkled, duty-free), 4808.90.40 (other: embossed, duty-free) and 4808.90.60 (other: other, duty-free).
Census statistics map these goods to NAICS 322211 (Corrugated and Solid Fiber Box Manufacturing), an industry of 1,165 US establishments employing 90,546 people, the industry a domestic producer of these goods reports under.
All 4 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 |
|---|---|---|
| 4808.40.00 | Kraft paper, creped or crinkled, whether or not embossed or perforated | Free |
| 4808.90.20 | Creped or crinkled | Free |
| 4808.90.40 | Other: embossed | Free |
| 4808.90.60 | Other: other | Free |