Analysis
HTS 4823.90.60 covers gaskets, washers and other seals under heading 4823 (other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or…).
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.
Goods from countries without normal trade relations pay the column 2 rate of 26.5% instead of nothing, so origin decides between free entry and a 26.5% duty.
Census statistics map these goods to NAICS 339991 (Gasket, Packing, and Sealing Device Manufacturing), an industry of 620 US establishments employing 32,313 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.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of Free.
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 |
| 4823.90.50 | Other: hand fans | 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 |