4810

Analysis

Heading 4810 of the Harmonized Tariff Schedule covers paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-colored, surface-decorated or…. It divides into 10 six-digit subheadings and 43 eight-digit tariff lines, with 65 ten-digit statistical suffixes below them.

Every one of its 43 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 4810.13 (in rolls, 7 lines), 4810.14 (in sheets with one side not exceeding 435 mm and…, 7 lines), 4810.19 (other, 4 lines) and 4810.22 (light-weight coated paper, 4 lines).

By Census's concordance, most of its statistical lines are made by Paper Mills (32212), Paperboard Mills (322130) and All Other Converted Paper Product Manufacturing (322299). Those are the NAICS industries a US producer of these goods would report under.