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HTS tariff line · chapter 48

4811.90.90

Other paper, paperboard, cellulose wadding and webs of cellulose fibers: other

Analysis

HTS 4811.90.90 covers other paper, paperboard, cellulose wadding and webs of cellulose fibers: other under heading 4811 (paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated…). US Customs collects import statistics for it under 4 ten-digit suffixes, reported in kilograms.

Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.

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 32212 (Paper Mills), an industry of 188 US establishments employing 42,893 people. That is the industry code a US manufacturer of the same product would normally use.

The ten-digit suffixes separate tissue papers having a basis weight not…, direct thermal coated paper and paper in sheets, lined or ruled, having…. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.

Statistical suffixes

CodeDescriptionUnitsNAICS
4811.90.90.10Tissue papers having a basis weight not exceeding 29 g/m², in sheetskg32212
4811.90.90.30Direct thermal coated paperkg32212
4811.90.90.35Paper in sheets, lined or ruled, having a width of 152.4 to 360 mm inclusive and a length of 225.25 to 360 mm inclusivekg32212
4811.90.90.80Otherkg322220

Neighbouring lines

LineDescriptionGeneral rate
4811.90.10In 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 paperFree
4811.90.20Wholly or partly covered with flock, gelatin, metal or metal solutionsFree
4811.90.30Impregnated with latexFree
4811.90.40Weighing not over 15 g/m²Free
4811.90.60Weighing over 15 g/m² but not over 30 g/m²Free
4811.90.80Weighing over 30 g/m²Free