HTS heading · chapter 48
4811
Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810
Analysis
Heading 4811 of the Harmonized Tariff Schedule covers paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than…. It divides into 7 six-digit subheadings and 23 eight-digit tariff lines, with 35 ten-digit statistical suffixes below them.
Every one of its 23 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 4811.90 (other paper, paperboard, cellulose wadding and…, 7 lines), 4811.41 (self-adhesive, 3 lines), 4811.49 (other, 3 lines) and 4811.51 (bleached, weighing more than 150 g/m², 3 lines).
By Census's concordance, most of its statistical lines are made by Paper Bag and Coated and Treated Paper Manufacturing (322220), Paper Mills (32212) and Paperboard Mills (322130). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4811.10.11 | 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 | Free |
| 4811.10.21 | Tarred, bituminized or asphalted paper and paperboard: other | Free |
| 4811.41.10 | 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 | Free |
| 4811.41.21 | In strips or rolls | Free |
| 4811.41.30 | Other: other | Free |
| 4811.49.10 | 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 | Free |
| 4811.49.21 | In strips or rolls | Free |
| 4811.49.30 | Other: other | Free |
| 4811.51.20 | 0.3 mm or more in thickness | Free |
| 4811.51.40 | 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 |
| 4811.51.60 | Bleached, weighing more than 150 g/m²: other | Free |
| 4811.59.20 | 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: printing paper | Free |
| 4811.59.40 | 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 |
| 4811.59.60 | Other: other | Free |
| 4811.60.40 | 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 | Free |
| 4811.60.60 | Paper and paperboard, coated, impregnated or covered with wax, paraffin, stearin, oil or glycerol: other | Free |
| 4811.90.10 | 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: handmade paper | Free |
| 4811.90.20 | Wholly or partly covered with flock, gelatin, metal or metal solutions | Free |
| 4811.90.30 | Impregnated with latex | Free |
| 4811.90.40 | Weighing not over 15 g/m² | Free |
| 4811.90.60 | Weighing over 15 g/m² but not over 30 g/m² | Free |
| 4811.90.80 | Weighing over 30 g/m² | Free |
| 4811.90.90 | Other paper, paperboard, cellulose wadding and webs of cellulose fibers: other | Free |