HTS heading · chapter 48
4819
Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like
Analysis
Heading 4819 of the Harmonized Tariff Schedule covers cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in…. It divides into 6 six-digit subheadings and 8 eight-digit tariff lines, with 14 ten-digit statistical suffixes below them.
Every one of its 8 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 4819.50 (other packing containers, including record sleeves, 3 lines), 4819.10 (unnamed, 1 line), 4819.20 (unnamed, 1 line) and 4819.30 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Folding Paperboard Box Manufacturing (322212), Paper Bag and Coated and Treated Paper Manufacturing (322220) and Corrugated and Solid Fiber Box Manufacturing (322211). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4819.10.00 | Cartons, boxes and cases, of corrugated paper or paperboard | Free |
| 4819.20.00 | Folding cartons, boxes and cases, of non-corrugated paper or paperboard | Free |
| 4819.30.00 | Sacks and bags, having a base of a width of 40 cm or more | Free |
| 4819.40.00 | Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: other sacks and bags, including cones | Free |
| 4819.50.20 | Sanitary food and beverage containers | Free |
| 4819.50.30 | Other packing containers, including record sleeves: record sleeves | Free |
| 4819.50.40 | Other packing containers, including record sleeves: other | Free |
| 4819.60.00 | Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like | Free |