Analysis
HTS 4823.90.86 covers other: other 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 kilograms.
For statistics it divides in two: 4823.90.86.20 for shoe covers (booties) of a kind described in statistical… and 4823.90.86.80 for other. Both pay the same duty; the suffix records which kind was imported.
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
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.
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.
Statistical suffixes
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 |
| 4823.90.70 | Of cellulose wadding | Free |
| 4823.90.80 | Gaskets, washers and other seals | Free |