Analysis
HTS 4811.41.30 covers other: other under heading 4811 (paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated…).
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
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 4811.41.10 (in strips or rolls of a width exceeding 15 cm or in…, duty-free) and 4811.41.21 (in strips or rolls, duty-free).
Census statistics map these goods to NAICS 322220 (Paper Bag and Coated and Treated Paper Manufacturing), an industry of 715 US establishments employing 55,911 people, the industry a domestic producer of these goods reports under.
All 2 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |