Analysis
Subheading 4911.99 covers other, within heading 4911. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
Every one of its 3 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 4911.99.20 for international customs forms (carnets) and parts thereof, in English… (duty-free), 4911.99.60 for printed on paper in whole or in part by a lithographic process (duty-free) and 4911.99.80 for other: other (duty-free).
By Census's concordance, most of its statistical lines are made by Commercial Printing (except Screen and Books) (323111). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 4911.99 once they fall within heading 4911 (other printed matter, including printed pictures and photographs). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4911.99.20 | International customs forms (carnets) and parts thereof, in English or French (whether or not in additional languages) | Free |
| 4911.99.60 | Printed on paper in whole or in part by a lithographic process | Free |
| 4911.99.80 | Other: other | Free |