Analysis
HTS 4819.50.20 covers sanitary food and beverage containers under heading 4819 (cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose…).
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% 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 4819.50.30 (other packing containers, including record sleeves: record…, duty-free) and 4819.50.40 (other packing containers, including record sleeves: other, duty-free).
Census statistics map these goods to NAICS 322219 (Other Paperboard Container Manufacturing), an industry of 279 US establishments employing 20,593 people. That is the industry code a US manufacturer of the same product would normally use.
All 2 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4819.50.30 | Other packing containers, including record sleeves: record sleeves | Free |
| 4819.50.40 | Other packing containers, including record sleeves: other | Free |