Analysis
Subheading 4810.92 covers multi-ply, within heading 4810. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 4 US tariff lines below it are national.
Every one of its 4 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 4810.92.12 for weighing more than 150 g/m² (duty-free), 4810.92.14 for in strips or rolls of a width exceeding 15 cm or in rectangular… (duty-free), 4810.92.30 for cards, not punched, for punch card machines, whether or not in strips (duty-free) and 4810.92.65 for other: other (duty-free).
By Census's concordance, most of its statistical lines are made by 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4810.92.12 | Weighing more than 150 g/m² | Free |
| 4810.92.14 | 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 |
| 4810.92.30 | Cards, not punched, for punch card machines, whether or not in strips | Free |
| 4810.92.65 | Other: other | Free |