4808.40.00

Analysis

HTS 4808.40.00 covers kraft paper, creped or crinkled, whether or not embossed or perforated under heading 4808 (paper and paperboard, corrugated (with or without glued flat surface sheets), creped…).

Goods from countries without normal trade relations pay the column 2 rate of 36% instead of nothing, so origin decides between free entry and a 36% duty.

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.

The other lines in the same group are 4808.10.00 (corrugated paper and paperboard, whether or not perforated, 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 32212 (Paper Mills), an industry of 188 US establishments employing 42,893 people. That is the industry code a US manufacturer of the same product would normally use.