Analysis
Subheading 4817.20 covers letter cards, plain postcards and correspondence cards, within heading 4817. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 4817.20.20 for sheets of writing paper, with border gummed or perforated, with or… (duty-free) and 4817.20.40 for letter cards, plain postcards and correspondence cards: other (duty-free).
By Census's concordance, most of its statistical lines are made by Stationery Product Manufacturing (322230). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 4817.20 once they fall within heading 4817 (envelopes, letter cards, plain postcards and correspondence cards, of paper or…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4817.20.20 | Sheets of writing paper, with border gummed or perforated, with or without inserts, prepared for use as combination sheets and envelopes | Free |
| 4817.20.40 | Letter cards, plain postcards and correspondence cards: other | Free |