4811.59.40

Analysis

HTS 4811.59.40 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…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.

This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.

For statistics it divides in two: 4811.59.40.20 for folding carton stock and 4811.59.40.40 for other. Both pay the same duty; the suffix records which kind was imported.

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.

Goods from countries without normal trade relations pay the column 2 rate of 25% instead of nothing, so origin decides between free entry and a 25% duty.