HTS codes for paper and paperboard

Headings in Chapter 48

• 4801Newsprint, in rolls or sheets2
• 4802Uncoated 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 rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard56
• 4803Toilet 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 cellulose fibers, whether or not creped, crinkled, embossed, perforated, surface-colored, surface decorated or printed, in rolls or sheets2
• 4804Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 480330
• 4805Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter30
• 4806Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets4
• 4807Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets4
• 4808Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48035
• 4809Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets7
• 4810Paper 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, whether or not surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size65
• 4811Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 481035
• 4812Filter blocks, slabs and plates, of paper pulp1
• 4813Cigarette paper, whether or not cut to size or in the form of booklets or tubes3
• 4814Wallpaper and similar wallcoverings; window transparencies of paper2
• 4816Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes2
• 4817Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery4
• 4818Toilet 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 exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers8
• 4819Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like14
• 4820Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard12
• 4821Paper and paperboard labels of all kinds, whether or not printed4
• 4822Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)2
• 4823Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers20

Documents required to import Chapter 48 goods

Customs paperwork typically required to import these goods into the United States. Conditional items depend on shipment value, transport mode, or origin.

• Commercial InvoiceRequired
• Packing ListRequired
• Bill of Lading / Airway BillRequired
• CBP Entry Summary (7501)Required

  Prepared and filed by your customs broker

• CBP Entry / Release (3461)Required

  Prepared and filed by your customs broker

• Customs Bond (CBP 301)Conditional

  Required for formal entries — generally shipments valued over $2,500

  Single-entry or continuous bond, obtained through your broker or a surety

• Importer Security Filing (ISF "10+2")Conditional

  Required for ocean freight only

  Filed electronically at least 24 hours before loading at the foreign port

• Importer ID Input Record (CBP 5106)Conditional

  Required to establish or update your importer-of-record number with CBP

  One-time setup for a new importer; not filed per shipment

• Entry Manifest (CBP 7533)Conditional

  Alternative to the 3461 for informal, low-value, or contiguous-country entries

Common questions

What does HTS Chapter 48 cover?

Chapter 48 of the US Harmonized Tariff Schedule covers paper and paperboard; articles of paper pulp, of paper or of paperboard. It contains 22 four-digit headings and 312 tariff lines.

What is the duty rate for Chapter 48 goods?

Duty-free under the general rate. The rate that applies depends on the specific tariff line and the country of origin — preferential trade agreements can reduce or eliminate the general rate.

How do I find the right HTS code in Chapter 48?

Classification depends on the material, construction, and intended use of the product. Browse the headings on this page, or describe your product in the search box to get a candidate code with its duty rate.