HTS tariff line · chapter 48
4811.90.20
Wholly or partly covered with flock, gelatin, metal or metal solutions
Analysis
HTS 4811.90.20 covers wholly or partly covered with flock, gelatin, metal or metal solutions under heading 4811 (paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated…).
There is no general-rate duty on this line, which puts it with roughly 100% of the 225 tariff lines in chapter 48 that are also free. 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 22.5% instead of nothing, so origin decides between free entry and a 22.5% duty.
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, the industry a domestic producer of these goods reports under.
All 6 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring 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 |
| 4811.90.30 | 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 |