Analysis
HTS 4811.90.40 covers weighing not over 15 g/m² 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.
For statistics it divides in two: 4811.90.40.10 for tissue papers, in sheets and 4811.90.40.90 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 30% instead of nothing, so origin decides between free entry and a 30% duty.
Census statistics map these goods to NAICS 32212 (Paper Mills), an industry of 188 US establishments employing 42,893 people. That concordance is how imports of this line are compared with US output.
Statistical suffixes
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 |
| 4811.90.20 | Wholly or partly covered with flock, gelatin, metal or metal solutions | Free |
| 4811.90.30 | Impregnated with latex | 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 |