HTS heading · chapter 48
4813
Cigarette paper, whether or not cut to size or in the form of booklets or tubes
Analysis
Heading 4813 of the Harmonized Tariff Schedule covers cigarette paper, whether or not cut to size or in the form of booklets or tubes. It divides into 3 six-digit subheadings and 3 eight-digit tariff lines, with 3 ten-digit statistical suffixes below them.
Every one of its 3 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
The largest subheadings are 4813.10 (unnamed, 1 line), 4813.20 (unnamed, 1 line) and 4813.90 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Paper Mills (32212) and All Other Converted Paper Product Manufacturing (322299). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of duty-free sits at the 50th percentile of the headings in chapter 48.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4813.10.00 | In the form of booklets or tubes | Free |
| 4813.20.00 | In rolls of a width not exceeding 5 cm | Free |
| 4813.90.00 | Cigarette paper, whether or not cut to size or in the form of booklets or tubes: other | Free |