Analysis
HTS 4808.90.40 covers other: embossed 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.
The other lines in the same group are 4808.90.20 (creped or crinkled, 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, the industry a domestic producer of these goods reports under.
Goods from countries without normal trade relations pay the column 2 rate of 18.5% instead of nothing, so origin decides between free entry and a 18.5% duty.
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 |
|---|---|---|
| 4808.90.20 | Creped or crinkled | Free |
| 4808.90.60 | Other: other | Free |