Analysis
Subheading 4823.20 covers filter paper and paperboard, within heading 4823. 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: 4823.20.10 for paint filters and strainers (duty-free) and 4823.20.90 for filter paper and paperboard: other (duty-free).
By Census's concordance, most of its statistical lines are made by All Other Converted Paper Product Manufacturing (322299). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 4823.20 once they fall within heading 4823 (other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or…). 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 |
|---|---|---|
| 4823.20.10 | Paint filters and strainers | Free |
| 4823.20.90 | Filter paper and paperboard: other | Free |