9801.00.80.40—Cigarette paper provided for in heading 4813
General
A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported
Units
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Cigarette paper provided for in heading 4813 import duty rate | HTS 9801.00.80.40 | Tandom
Column 2
A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported
HTS 9801.00.80.40 is the U.S. Harmonized Tariff Schedule classification for Cigarette paper provided for in heading 4813. It's a 10-digit statistical line in Chapter 98: Special classification provisions, Section XXII: Special Classification Provisions; Temporary Legislation; Temporary Modifications Proclaimed Pursuant to Trade Agreements Legislation; Additional Import Restrictions Proclaimed Pursuant to Section 22 of the Agricultural Adjustment Act, as Amended, used by U.S. Customs and Border Protection to determine the duty rate at entry. No Chapter 99 tariff modifications (Section 301, Section 232, IEEPA) or AD/CVD orders currently flag this code in Tandom's catalog.
HTS 9801.00.80.40 is the U.S. Harmonized Tariff Schedule classification for Cigarette paper provided for in heading 4813. It belongs to Chapter 98 of the HTSUS.
What is the general duty rate for HTS 9801.00.80.40?
The general (Column 1) duty rate for HTS 9801.00.80.40 is A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported. This is the most-favored-nation (MFN) rate that applies to imports from World Trade Organization member countries.
Are there preferential or trade-program rates for HTS 9801.00.80.40?
Yes. Imports of HTS 9801.00.80.40 from countries party to a trade program (such as USMCA, KORUS, GSP, or the African Growth and Opportunity Act) may qualify for the special rate: Free (AU,BH, CL,CO,IL,JO, KR,MA, OM,P,PA,PE,S, SG). Eligibility depends on rules of origin and certification.
Are there Section 301 or Section 232 tariffs on HTS 9801.00.80.40?
No active Chapter 99 tariff overlays (Section 301, Section 232, IEEPA reciprocal, etc.) currently flag HTS 9801.00.80.40 in Tandom's catalog. Use the calculator's date + origin inputs to confirm against any retroactive overlay you may be filing.
Does HTS 9801.00.80.40 have any antidumping or countervailing duty (AD/CVD) orders?
No active AD/CVD orders currently flag HTS 9801.00.80.40 in Tandom's catalog. Tandom monitors Federal Register notices daily; a flag will appear here within 24h of any new order's publication.
Trade programs(13)
Free Trade Agreement and special-program eligibility