Analysis
HTS 4809.90.40 covers decalcomania paper: simplex under heading 4809 (carbon paper, self-copy paper and other copying or transfer papers (including coated or…).
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 4809.90.20 (stereotype-matrix board and mat, duty-free), 4809.90.60 (decalcomania paper: duplex, duty-free), 4809.90.71 (impregnated, coated or both, but not otherwise treated, duty-free) and 4809.90.80 (other: other, duty-free).
Census statistics map these goods to NAICS 339940 (Office Supplies (except Paper) Manufacturing), an industry of 368 US establishments employing 9,961 people, the industry a domestic producer of these goods reports under.
Goods from countries without normal trade relations pay the column 2 rate of 15% instead of nothing, so origin decides between free entry and a 15% duty.
All 4 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 |
|---|---|---|
| 4809.90.20 | Stereotype-matrix board and mat | Free |
| 4809.90.60 | Decalcomania paper: duplex | Free |
| 4809.90.71 | Impregnated, coated or both, but not otherwise treated | Free |
| 4809.90.80 | Other: other | Free |