Analysis
Subheading 4821.90 covers other, within heading 4821. 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 2 US tariff lines below it are national.
Every one of its 2 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: 4821.90.20 for other: self-adhesive (duty-free) and 4821.90.40 for other: other (duty-free).
By Census's concordance, most of its statistical lines are made by 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.
Goods only reach 4821.90 once they fall within heading 4821 (paper and paperboard labels of all kinds, whether or not printed). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4821.90.20 | Other: self-adhesive | Free |
| 4821.90.40 | Other: other | Free |