Analysis
HTS 4823.90.70 covers of cellulose wadding under heading 4823 (other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or…).
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 322299 (All Other Converted Paper Product Manufacturing), an industry of 331 US establishments employing 12,827 people. That concordance is how imports of this line are compared with US output.
Goods from countries without normal trade relations pay the column 2 rate of 19.5% instead of nothing, so origin decides between free entry and a 19.5% duty.
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 |
| 4823.90.67 | Of coated paper or paperboard: other | Free |
| 4823.90.80 | Gaskets, washers and other seals | Free |
| 4823.90.86 | Other: other | Free |