4821

Analysis

Heading 4821 of the Harmonized Tariff Schedule covers paper and paperboard labels of all kinds, whether or not printed. It divides into 2 six-digit subheadings and 4 eight-digit tariff lines, with 4 ten-digit statistical suffixes below them.

Every one of its 4 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 4821.10 (printed, 2 lines) and 4821.90 (other, 2 lines).

By Census's concordance, most of its statistical lines are made by Commercial Printing (except Screen and Books) (323111), Paper Bag and Coated and Treated Paper Manufacturing (322220) and All Other Converted Paper Product Manufacturing (322299). Those are the NAICS industries a US producer of these goods would report under.

Its median rate of duty-free sits at the 50th percentile of the headings in chapter 48.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.