4809

Analysis

Heading 4809 of the Harmonized Tariff Schedule covers carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets. It divides into 2 six-digit subheadings and 7 eight-digit tariff lines, with 7 ten-digit statistical suffixes below them.

Every one of its 7 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 4809.90 (other, 5 lines) and 4809.20 (self-copy paper, 2 lines).

By Census's concordance, most of its statistical lines are made by Office Supplies (except Paper) Manufacturing (339940) and Paper Mills (32212). 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.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.