4811.41

Analysis

Subheading 4811.41 covers self-adhesive, within heading 4811. 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 3 US tariff lines below it are national.

Every one of its 3 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: 4811.41.10 for in strips or rolls of a width exceeding 15 cm or in rectangular… (duty-free), 4811.41.21 for in strips or rolls (duty-free) and 4811.41.30 for other: other (duty-free).

By Census's concordance, most of its statistical lines are made by Paper Bag and Coated and Treated Paper Manufacturing (322220). Those are the NAICS industries a US producer of these goods would report under.

Goods only reach 4811.41 once they fall within heading 4811 (paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.