Analysis
Subheading 4819.50 covers other packing containers, including record sleeves, within heading 4819. 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 3 US tariff lines below it are national.
Every one of its 3 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: 4819.50.20 for sanitary food and beverage containers (duty-free), 4819.50.30 for other packing containers, including record sleeves: record sleeves (duty-free) and 4819.50.40 for other packing containers, including record sleeves: other (duty-free).
By Census's concordance, most of its statistical lines are made by Other Paperboard Container Manufacturing (322219), All Other Converted Paper Product Manufacturing (322299) and Folding Paperboard Box Manufacturing (322212). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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 |