Analysis
HTS 4808.90.20 covers creped or crinkled 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.
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.
The other lines in the same group are 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 concordance is how imports of this line are compared with US output.
All 2 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 |
|---|---|---|
| 4808.90.40 | Other: embossed | Free |
| 4808.90.60 | Other: other | Free |