HTS tariff line · chapter 48
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
Analysis
HTS 4811.49.10 covers 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… under heading 4811 (paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated…).
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.
The other lines in the same group are 4811.49.21 (in strips or rolls, duty-free) and 4811.49.30 (other: other, 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. That concordance is how imports of this line are compared with US output.
Goods from countries without normal trade relations pay the column 2 rate of 14% instead of nothing, so origin decides between free entry and a 14% duty.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4811.49.21 | In strips or rolls | Free |
| 4811.49.30 | Other: other | Free |