4823.40.00

Analysis

HTS 4823.40.00 covers rolls, sheets and dials, printed for self-recording apparatus under heading 4823 (other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or…).

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.

The normal trade relations rate here is zero, shared by about 100% of the 225 tariff lines in chapter 48, a useful check when a neighbouring dutiable line is a candidate. 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 323111 (Commercial Printing (except Screen and Books)), an industry of 15,140 US establishments employing 280,276 people. That concordance is how imports of this line are compared with US output.

All 15 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.

The general rate of Free has not changed in any edition of the schedule since Jan 2023.