Analysis
HTS 4810.39.12 covers whether or not impregnated, but not otherwise treated under heading 4810 (paper and paperboard, coated on one or both sides with kaolin (China clay) or other…).
The normal trade relations rate here is zero, shared by about 100% of the 225 tariff lines in chapter 48, a useful check when a neighbouring dutiable line is a candidate. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Goods from countries without normal trade relations pay the column 2 rate of 25% instead of nothing, so origin decides between free entry and a 25% duty.
The other lines in the same group are 4810.39.14 (in strips or rolls of a width exceeding 15 cm or in…, duty-free), 4810.39.30 (cards, not punched, for punchcard machines, whether or not…, duty-free) and 4810.39.65 (other: other, duty-free).
Census statistics map these goods to NAICS 322130 (Paperboard Mills), an industry of 179 US establishments employing 38,290 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4810.39.14 | In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: other | Free |
| 4810.39.30 | Cards, not punched, for punchcard machines, whether or not in strips | Free |
| 4810.39.65 | Other: other | Free |