Analysis
HTS 4823.70.00 covers molded or pressed articles of paper pulp under heading 4823 (other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
For statistics it divides in two: 4823.70.00.20 for plates, bowls or cups and 4823.70.00.40 for other. Both pay the same duty; the suffix records which kind was imported.
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.
Goods from countries without normal trade relations pay the column 2 rate of 30% instead of nothing, so origin decides between free entry and a 30% duty.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4823.20.10 | Paint filters and strainers | Free |
| 4823.20.90 | Filter paper and paperboard: other | Free |
| 4823.40.00 | Rolls, sheets and dials, printed for self-recording apparatus | Free |
| 4823.61.00 | Trays, dishes, plates, cups and the like, of paper or paperboard: of bamboo | Free |
| 4823.69.00 | Trays, dishes, plates, cups and the like, of paper or paperboard: other | Free |
| 4823.90.10 | Other: of paper pulp | Free |
| 4823.90.20 | Other: of papier-mâché | Free |
| 4823.90.31 | Cards, not punched, for punchcard machines, whether or not in strips | Free |
| 4823.90.40 | Frames or mounts for photographic slides | Free |
| 4823.90.50 | Other: hand fans | Free |
| 4823.90.60 | Gaskets, washers and other seals | Free |
| 4823.90.67 | Of coated paper or paperboard: other | Free |
| 4823.90.70 | Of cellulose wadding | Free |
| 4823.90.80 | Gaskets, washers and other seals | Free |
| 4823.90.86 | Other: other | Free |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter