Analysis
HTS 4813.10.00 covers in the form of booklets or tubes under heading 4813 (cigarette paper, whether or not cut to size or in the form of booklets or tubes).
Goods from countries without normal trade relations pay the column 2 rate of 60% instead of nothing, so origin decides between free entry and a 60% 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.
The other lines in the same group are 4813.20.00 (in rolls of a width not exceeding 5 cm, duty-free) and 4813.90.00 (cigarette paper, whether or not cut to size or in the form…, duty-free).
Census statistics map these goods to NAICS 322299 (All Other Converted Paper Product Manufacturing), an industry of 331 US establishments employing 12,827 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |