HS chapter 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard
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Key facts
- Chapter
- 48
- Description
- Paper and paperboard; articles of paper pulp, of paper or of paperboard
- Headings
- 22
- Subheadings
- 101
- Edition
- HS2022
Summary
HS chapter 48 covers paper and paperboard; articles of paper pulp, of paper or of paperboard. It has 22 headings, 48.01 to 48.23, and 101 six-digit subheadings in HS2022. National tariff lines under chapter 48 are live on border.bot for the United States (312 lines, also used by 1 other country).
What this chapter covers
HS chapter 48 covers paper and paperboard; articles of paper pulp, of paper or of paperboard.
It has 22 headings, 48.01 to 48.23, and 101 six-digit subheadings in HS2022.
Subheadings 1 to 100 of 101, page 1 of 2.
48.01 Newsprint, in rolls or sheets
- 4801.00Newsprint, in rolls or sheets
48.02 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; handmade paper and paperboard
- 4802.10Hand-made paper and paperboard
- 4802.20Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard
- 4802.40Wallpaper base
- 4802.54Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: Weighing less than 40 g/m2
- 4802.55Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: Weighing 40g/m² or more but not more than 150g/m², in rolls
- 4802.56Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: Weighing 40g/m² or more but not more than 150g/m², in sheets with one side not exceeding 435mm and the other side not exceeding 297mm in the unfolded state
- 4802.57Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: Other, weighing 40g/m² or more but not more than 150g/m²
- 4802.58Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: Weighing more than 150 g/m2
- 4802.61Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: In rolls
- 4802.62Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: In sheets with one side not exceeding 435mm and the other side not exceeding 297mm in the unfolded state
- 4802.69Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: Other
48.03 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 cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface- decorated or printed, in rolls or sheets
- 4803.00Toilet 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 fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface- decorated or printed, in rolls or sheets
48.04 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03
- 4804.11Kraftliner: Unbleached
- 4804.19Kraftliner: Other
- 4804.21Sack kraft paper: Unbleached
- 4804.29Sack kraft paper: Other
- 4804.31Other kraft paper and paperboard weighing 150 g/m2 or less: Unbleached
- 4804.39Other kraft paper and paperboard weighing 150 g/m2 or less: Other
- 4804.41Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: Unbleached
- 4804.42Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process
- 4804.49Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: Other
- 4804.51Other kraft paper and paperboard weighing 225 g/m2 or more: Unbleached
- 4804.52Other kraft paper and paperboard weighing 225 g/m2 or more: Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process
- 4804.59Other kraft paper and paperboard weighing 225 g/m2 or more: Other
48.05 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter
- 4805.11Fluting paper: Semi-chemical fluting paper
- 4805.12Fluting paper: Straw fluting paper
- 4805.19Fluting paper: Other
- 4805.24Testliner (recycled liner board): Weighing 150 g/m2 or less
- 4805.25Testliner (recycled liner board): Weighing more than 150 g/m2
- 4805.30Sulphite wrapping paper
- 4805.40Filter paper and paperboard
- 4805.50Felt paper and paperboard
- 4805.91Other: Weighing 150 g/m2 or less
- 4805.92Other: Weighing more than 150 g/m2 but less than 225 g/m2
- 4805.93Other: Weighing 225 g/m2 or more
48.07 Composite 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 sheets
- 4807.00Composite 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 sheets
48.10 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, whether or not surface- coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size
- 4810.13Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: In rolls
- 4810.14Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: In sheets with one side not exceeding 435mm and the other side not exceeding 297mm in the unfolded state
- 4810.19Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: Other
- 4810.22Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: Light-weight coated paper
- 4810.29Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: Other
- 4810.31Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less
- 4810.32Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2
- 4810.39Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: Other
- 4810.92Other paper and paperboard: Multi-ply
- 4810.99Other paper and paperboard: Other
48.11 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface- decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10
- 4811.10Tarred, bituminised or asphalted paper and paperboard
- 4811.41Gummed or adhesive paper and paperboard: Self-adhesive
- 4811.49Gummed or adhesive paper and paperboard: Other
- 4811.51Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): Bleached, weighing more than 150g/m²
- 4811.59Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): Other
- 4811.60Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol
- 4811.90Other paper, paperboard, cellulose wadding and webs of cellulose fibres
48.12 Filter blocks, slabs and plates, of paper pulp
- 4812.00Filter blocks, slabs and plates, of paper pulp
48.19 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like
- 4819.10Cartons, boxes and cases, of corrugated paper or paperboard
- 4819.20Folding cartons, boxes and cases, of non-corrugated paper or paperboard
- 4819.30Sacks and bags, having a base of a width of 40cm or more
- 4819.40Other sacks and bags, including cones
- 4819.50Other packing containers, including record sleeves
- 4819.60Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like
48.20 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf 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, of paper or paperboard
- 4820.10Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles
- 4820.20Exercise books
- 4820.30Binders (other than book covers), folders and file covers
- 4820.40Manifold business forms and interleaved carbon sets
- 4820.50Albums for samples or for collections
- 4820.90Other
48.23 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres
- 4823.20Filter paper and paperboard
- 4823.40Rolls, sheets and dials, printed for self-recording apparatus
- 4823.61Trays, dishes, plates, cups and the like, of paper or paperboard: Of bamboo
- 4823.69Trays, dishes, plates, cups and the like, of paper or paperboard: Other
- 4823.70Moulded or pressed articles of paper pulp
What it doesn’t cover
Chapter 47, before it, covers pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; chapter 49, after it, covers printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.
How it is structured
Chapter 48 is the first level of the Harmonized System. Its headings add two digits to the chapter number (48.01), and each heading's subheadings add two more.
In other countries
National tariff lines under chapter 48 are live on border.bot for the United States (312 lines, also used by 1 other country).
- United States312 lines, used by 1 other country
Frequently asked questions
What does HS chapter 48 cover?
HS chapter 48 covers paper and paperboard; articles of paper pulp, of paper or of paperboard.
How many headings and subheadings are in HS chapter 48?
HS chapter 48 has 22 headings and 101 six-digit subheadings in HS2022.
Which countries’ tariffs list national lines in HS chapter 48?
National tariff lines under chapter 48 are live on border.bot for the United States (312 lines, also used by 1 other country).
Sources and updates
The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.