HTS subheading · chapter 48
4811.90
Other paper, paperboard, cellulose wadding and webs of cellulose fibers
Analysis
Subheading 4811.90 covers other paper, paperboard, cellulose wadding and webs of cellulose fibers, 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 7 US tariff lines below it are national.
Every one of its 7 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: 4811.90.10 for in strips or rolls of a width exceeding 15 cm or in rectangular… (duty-free), 4811.90.20 for wholly or partly covered with flock, gelatin, metal or metal solutions (duty-free), 4811.90.30 for impregnated with latex (duty-free), 4811.90.40 for weighing not over 15 g/m² (duty-free), 4811.90.60 for weighing over 15 g/m² but not over 30 g/m² (duty-free), 4811.90.80 for weighing over 30 g/m² (duty-free) and 4811.90.90 for other paper, paperboard, cellulose wadding and webs of cellulose… (duty-free).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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 |