HTS tariff line · chapter 48
4811.60.40
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
Analysis
HTS 4811.60.40 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…).
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 100% of the 225 tariff lines in chapter 48. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
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 is the industry code a US manufacturer of the same product would normally use.
Goods from countries without normal trade relations pay the column 2 rate of 17.5% instead of nothing, so origin decides between free entry and a 17.5% duty.
All 22 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 |
|---|---|---|
| 4811.10.11 | 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 |
| 4811.10.21 | Tarred, bituminized or asphalted paper and paperboard: other | Free |
| 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 |
| 4811.41.30 | Other: other | Free |
| 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 | Free |
| 4811.49.21 | In strips or rolls | Free |
| 4811.49.30 | Other: other | Free |
| 4811.51.20 | 0.3 mm or more in thickness | Free |
| 4811.51.40 | 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 |
| 4811.51.60 | Bleached, weighing more than 150 g/m²: other | Free |
| 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 |
| 4811.60.60 | Paper and paperboard, coated, impregnated or covered with wax, paraffin, stearin, oil or glycerol: other | Free |
| 4811.90.10 | 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: handmade paper | Free |
| 4811.90.20 | Wholly or partly covered with flock, gelatin, metal or metal solutions | Free |
| 4811.90.30 | Impregnated with latex | Free |
| 4811.90.40 | Weighing not over 15 g/m² | Free |
| 4811.90.60 | Weighing over 15 g/m² but not over 30 g/m² | Free |
| 4811.90.80 | Weighing over 30 g/m² | Free |
| 4811.90.90 | Other paper, paperboard, cellulose wadding and webs of cellulose fibers: other | Free |