Analysis
HTS 4823.90.67 covers of coated paper or paperboard: other under heading 4823 (other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or…).
There is no general-rate duty on this line, which puts it with roughly 100% of the 225 tariff lines in chapter 48 that are also free. 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 322299 (All Other Converted Paper Product Manufacturing), an industry of 331 US establishments employing 12,827 people, the industry a domestic producer of these goods reports under.
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 |
| 4823.90.50 | Other: hand fans | Free |
| 4823.90.60 | Gaskets, washers and other seals | Free |
| 4823.90.70 | Of cellulose wadding | Free |
| 4823.90.80 | Gaskets, washers and other seals | Free |
| 4823.90.86 | Other: other | Free |