4823

Analysis

Heading 4823 of the Harmonized Tariff Schedule covers other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers. It divides into 6 six-digit subheadings and 16 eight-digit tariff lines, with 20 ten-digit statistical suffixes below them.

Every one of its 16 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 4823.90 (other, 10 lines), 4823.20 (filter paper and paperboard, 2 lines), 4823.40 (unnamed, 1 line) and 4823.61 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by All Other Converted Paper Product Manufacturing (322299), Other Paperboard Container Manufacturing (322219) and Gasket, Packing, and Sealing Device Manufacturing (339991). Those are the NAICS industries a US producer of these goods would report under.