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HTS tariff line · chapter 49

4906.00.00

Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitized paper and carbon copies of the foregoing

Analysis

HTS 4906.00.00 covers plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts… under heading 4906 (plans and drawings for architectural, engineering, industrial, commercial, topographical…).

This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.

There is no general-rate duty on this line, which puts it with roughly 100% of the 29 tariff lines in chapter 49 that are also free. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.

It is the only US line under subheading 4906.00, so the six-digit code used by every Harmonized System country and the eight-digit US line describe the same goods; a foreign tariff or an exporter's invoice showing 4906.00 points straight here.

Goods from countries without normal trade relations pay the column 2 rate of 25% instead of nothing, so origin decides between free entry and a 25% duty.

Chapter 99 provisions in the footnotes

  • 9903.90.08 measures on products of Russia

    Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter