4809.90

Analysis

Subheading 4809.90 covers other, within heading 4809. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 5 US tariff lines below it are national.

Every one of its 5 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.

The US splits it as follows: 4809.90.20 for stereotype-matrix board and mat (duty-free), 4809.90.40 for decalcomania paper: simplex (duty-free), 4809.90.60 for decalcomania paper: duplex (duty-free), 4809.90.71 for impregnated, coated or both, but not otherwise treated (duty-free) and 4809.90.80 for other: other (duty-free).

By Census's concordance, most of its statistical lines are made by Office Supplies (except Paper) Manufacturing (339940). Those are the NAICS industries a US producer of these goods would report under.

Goods only reach 4809.90 once they fall within heading 4809 (carbon paper, self-copy paper and other copying or transfer papers (including coated or…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.