4810.13.60

Analysis

HTS 4810.13.60 covers basic paper to be sensitized for use in photography under heading 4810 (paper and paperboard, coated on one or both sides with kaolin (China clay) or other…).

Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 100% of the 225 tariff lines in chapter 48. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.

Census statistics map these goods to NAICS 32212 (Paper Mills), an industry of 188 US establishments employing 42,893 people. That is the industry code a US manufacturer of the same product would normally use.

All 6 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.

Goods from countries without normal trade relations pay the column 2 rate of 5% instead of nothing, so origin decides between free entry and a 5% duty.

The general rate of Free has not changed in any edition of the schedule since Jan 2023.