HTS chapter · section X
Chapter 48
Pulp, paper and paperboard
Chapter 48 of the Harmonized Tariff Schedule sits in section X (pulp, paper and paperboard). It has 22 headings and 225 eight-digit tariff lines.
Every one of its 225 tariff lines is duty-free at the general rate, so classification within the chapter affects statistics and Chapter 99 measures rather than the base duty.
The most finely divided heading is 4802 (uncoated paper and paperboard, of a kind used for writing, printing or other…), with 43 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 4801 | Newsprint, in rolls or sheets | 1 | 1 | duty-free |
| 4802 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or… | 43 | 43 | duty-free |
| 4803 | Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of… | 2 | 2 | duty-free |
| 4804 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 | 18 | 18 | duty-free |
| 4805 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter | 21 | 21 | duty-free |
| 4806 | Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets | 4 | 4 | duty-free |
| 4807 | Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or… | 4 | 4 | duty-free |
| 4808 | Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of… | 5 | 5 | duty-free |
| 4809 | Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or… | 7 | 7 | duty-free |
| 4810 | Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating,… | 43 | 43 | duty-free |
| 4811 | Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or… | 23 | 23 | duty-free |
| 4812 | Filter blocks, slabs and plates, of paper pulp | 1 | 1 | duty-free |
| 4813 | Cigarette paper, whether or not cut to size or in the form of booklets or tubes | 3 | 3 | duty-free |
| 4814 | Wallpaper and similar wallcoverings; window transparencies of paper | 2 | 2 | duty-free |
| 4816 | Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether… | 2 | 2 | duty-free |
| 4817 | Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or… | 4 | 4 | duty-free |
| 4818 | Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not… | 5 | 5 | duty-free |
| 4819 | Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and… | 8 | 8 | duty-free |
| 4820 | Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads,… | 7 | 7 | duty-free |
| 4821 | Paper and paperboard labels of all kinds, whether or not printed | 4 | 4 | duty-free |
| 4822 | Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) | 2 | 2 | duty-free |
| 4823 | Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose… | 16 | 16 | duty-free |