Analysis
HTS 4810.19.11 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…).
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 4810.19.13 (india or bible paper, duty-free), 4810.19.19 (weighing not more than 150 g/m²: other, duty-free) and 4810.19.20 (weighing more than 150 g/m², duty-free).
Census statistics map these goods to NAICS 32212 (Paper Mills), an industry of 188 US establishments employing 42,893 people, the industry a domestic producer of these goods reports under.
All 3 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4810.19.13 | India or bible paper | Free |
| 4810.19.19 | Weighing not more than 150 g/m²: other | Free |
| 4810.19.20 | Weighing more than 150 g/m² | Free |