Analysis
Subheading 4811.59 covers other, 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: 4811.59.20 for in strips or rolls of a width exceeding 15 cm or in rectangular… (duty-free), 4811.59.40 for in strips or rolls of a width exceeding 15 cm or in rectangular… (duty-free) and 4811.59.60 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) and Paperboard Mills (322130). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4811.59.20 | 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 |