Tracing Papers, Rolls or Sheets

Both tracing paper (480630) and glassine (480640) are translucent, but they are produced by different processes and have distinct end uses. Glassine is supercalendered to a high gloss and is primarily used for packaging and release liners, while tracing paper is produced to allow pencil or ink drafting and is not typically supercalendered to a gloss finish. Classification turns on the manufacturing process and intended functional properties, and CBP may request technical specifications when the two grades appear similar.

Tracing paper imported from China may be subject to Section 301 tariffs. Importers sourcing from China should verify the current Section 301 list status for HTS 4806300000 and factor any applicable additional duties into landed-cost calculations. Shipments from other leading suppliers such as Germany and Canada are not subject to Section 301 measures.