4819.60.00

Analysis

HTS 4819.60.00 covers box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like 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.

Census statistics map these goods to NAICS 322212 (Folding Paperboard Box Manufacturing), an industry of 462 US establishments employing 46,088 people. That is the industry code a US manufacturer of the same product would normally use.

All 7 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.