Analysis
HTS 4823.90.50 covers other: hand fans 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 50% instead of nothing, so origin decides between free entry and a 50% duty.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 100% of the 225 tariff lines in chapter 48. 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 322299 (All Other Converted Paper Product Manufacturing), an industry of 331 US establishments employing 12,827 people. That is the industry code a US manufacturer of the same product would normally use.
All 9 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |
| 4823.90.60 | 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 |