{
  "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).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Chapter",
      "value": "48",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Description",
      "value": "Paper and paperboard; articles of paper pulp, of paper or of paperboard",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Headings",
      "value": "22",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Subheadings",
      "value": "101",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Edition",
      "value": "HS2022",
      "source": "border.bot release GLOBAL:hs #2"
    }
  ],
  "faq": [
    {
      "question": "What does HS chapter 48 cover?",
      "answer": "HS chapter 48 covers paper and paperboard; articles of paper pulp, of paper or of paperboard."
    },
    {
      "question": "How many headings and subheadings are in HS chapter 48?",
      "answer": "HS chapter 48 has 22 headings and 101 six-digit subheadings in HS2022."
    },
    {
      "question": "Which countries’ tariffs list national lines in HS chapter 48?",
      "answer": "National tariff lines under chapter 48 are live on border.bot for the United States (312 lines, also used by 1 other country)."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this chapter covers",
      "text": [
        "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."
      ]
    },
    {
      "id": "not-covered",
      "title": "What it doesn’t cover",
      "text": [
        "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."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under chapter 48 are live on border.bot for the United States (312 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
  "data": {
    "type": "hs-chapter",
    "edition": "HS2022",
    "chapter": {
      "code": "48",
      "description": "Paper and paperboard; articles of paper pulp, of paper or of paperboard"
    },
    "headings": [
      {
        "code": "4801",
        "description": "Newsprint, in rolls or sheets",
        "subheadings": [
          {
            "code": "480100",
            "description": "Newsprint, in rolls or sheets"
          }
        ]
      },
      {
        "code": "4802",
        "description": "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",
        "subheadings": [
          {
            "code": "480210",
            "description": "Hand-made paper and paperboard"
          },
          {
            "code": "480220",
            "description": "Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard"
          },
          {
            "code": "480240",
            "description": "Wallpaper base"
          },
          {
            "code": "480254",
            "description": "Other 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"
          },
          {
            "code": "480255",
            "description": "Other 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"
          },
          {
            "code": "480256",
            "description": "Other 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"
          },
          {
            "code": "480257",
            "description": "Other 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"
          },
          {
            "code": "480258",
            "description": "Other 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"
          },
          {
            "code": "480261",
            "description": "Other 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"
          },
          {
            "code": "480262",
            "description": "Other 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"
          },
          {
            "code": "480269",
            "description": "Other 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"
          }
        ]
      },
      {
        "code": "4803",
        "description": "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",
        "subheadings": [
          {
            "code": "480300",
            "description": "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"
          }
        ]
      },
      {
        "code": "4804",
        "description": "Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03",
        "subheadings": [
          {
            "code": "480411",
            "description": "Kraftliner: Unbleached"
          },
          {
            "code": "480419",
            "description": "Kraftliner: Other"
          },
          {
            "code": "480421",
            "description": "Sack kraft paper: Unbleached"
          },
          {
            "code": "480429",
            "description": "Sack kraft paper: Other"
          },
          {
            "code": "480431",
            "description": "Other kraft paper and paperboard weighing 150 g/m2 or less: Unbleached"
          },
          {
            "code": "480439",
            "description": "Other kraft paper and paperboard weighing 150 g/m2 or less: Other"
          },
          {
            "code": "480441",
            "description": "Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: Unbleached"
          },
          {
            "code": "480442",
            "description": "Other 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"
          },
          {
            "code": "480449",
            "description": "Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: Other"
          },
          {
            "code": "480451",
            "description": "Other kraft paper and paperboard weighing 225 g/m2 or more: Unbleached"
          },
          {
            "code": "480452",
            "description": "Other 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"
          },
          {
            "code": "480459",
            "description": "Other kraft paper and paperboard weighing 225 g/m2 or more: Other"
          }
        ]
      },
      {
        "code": "4805",
        "description": "Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter",
        "subheadings": [
          {
            "code": "480511",
            "description": "Fluting paper: Semi-chemical fluting paper"
          },
          {
            "code": "480512",
            "description": "Fluting paper: Straw fluting paper"
          },
          {
            "code": "480519",
            "description": "Fluting paper: Other"
          },
          {
            "code": "480524",
            "description": "Testliner (recycled liner board): Weighing 150 g/m2 or less"
          },
          {
            "code": "480525",
            "description": "Testliner (recycled liner board): Weighing more than 150 g/m2"
          },
          {
            "code": "480530",
            "description": "Sulphite wrapping paper"
          },
          {
            "code": "480540",
            "description": "Filter paper and paperboard"
          },
          {
            "code": "480550",
            "description": "Felt paper and paperboard"
          },
          {
            "code": "480591",
            "description": "Other: Weighing 150 g/m2 or less"
          },
          {
            "code": "480592",
            "description": "Other: Weighing more than 150 g/m2 but less than 225 g/m2"
          },
          {
            "code": "480593",
            "description": "Other: Weighing 225 g/m2 or more"
          }
        ]
      },
      {
        "code": "4806",
        "description": "Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets",
        "subheadings": [
          {
            "code": "480610",
            "description": "Vegetable parchment"
          },
          {
            "code": "480620",
            "description": "Greaseproof papers"
          },
          {
            "code": "480630",
            "description": "Tracing papers"
          },
          {
            "code": "480640",
            "description": "Glassine and other glazed transparent or translucent papers"
          }
        ]
      },
      {
        "code": "4807",
        "description": "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",
        "subheadings": [
          {
            "code": "480700",
            "description": "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"
          }
        ]
      },
      {
        "code": "4808",
        "description": "Paper 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 48.03",
        "subheadings": [
          {
            "code": "480810",
            "description": "Corrugated paper and paperboard, whether or not perforated"
          },
          {
            "code": "480840",
            "description": "Kraft paper, creped or crinkled, whether or not embossed or perforated"
          },
          {
            "code": "480890",
            "description": "Other"
          }
        ]
      },
      {
        "code": "4809",
        "description": "Carbon 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 sheets",
        "subheadings": [
          {
            "code": "480920",
            "description": "Self-copy paper"
          },
          {
            "code": "480990",
            "description": "Other"
          }
        ]
      },
      {
        "code": "4810",
        "description": "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",
        "subheadings": [
          {
            "code": "481013",
            "description": "Paper 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"
          },
          {
            "code": "481014",
            "description": "Paper 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"
          },
          {
            "code": "481019",
            "description": "Paper 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"
          },
          {
            "code": "481022",
            "description": "Paper 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"
          },
          {
            "code": "481029",
            "description": "Paper 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"
          },
          {
            "code": "481031",
            "description": "Kraft 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"
          },
          {
            "code": "481032",
            "description": "Kraft 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"
          },
          {
            "code": "481039",
            "description": "Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: Other"
          },
          {
            "code": "481092",
            "description": "Other paper and paperboard: Multi-ply"
          },
          {
            "code": "481099",
            "description": "Other paper and paperboard: Other"
          }
        ]
      },
      {
        "code": "4811",
        "description": "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",
        "subheadings": [
          {
            "code": "481110",
            "description": "Tarred, bituminised or asphalted paper and paperboard"
          },
          {
            "code": "481141",
            "description": "Gummed or adhesive paper and paperboard: Self-adhesive"
          },
          {
            "code": "481149",
            "description": "Gummed or adhesive paper and paperboard: Other"
          },
          {
            "code": "481151",
            "description": "Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): Bleached, weighing more than 150g/m²"
          },
          {
            "code": "481159",
            "description": "Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): Other"
          },
          {
            "code": "481160",
            "description": "Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol"
          },
          {
            "code": "481190",
            "description": "Other paper, paperboard, cellulose wadding and webs of cellulose fibres"
          }
        ]
      },
      {
        "code": "4812",
        "description": "Filter blocks, slabs and plates, of paper pulp",
        "subheadings": [
          {
            "code": "481200",
            "description": "Filter blocks, slabs and plates, of paper pulp"
          }
        ]
      },
      {
        "code": "4813",
        "description": "Cigarette paper, whether or not cut to size or in the form of booklets or tubes",
        "subheadings": [
          {
            "code": "481310",
            "description": "In the form of booklets or tubes"
          },
          {
            "code": "481320",
            "description": "In rolls of a width not exceeding 5cm"
          },
          {
            "code": "481390",
            "description": "Other"
          }
        ]
      },
      {
        "code": "4814",
        "description": "Wallpaper and similar wall coverings; window transparencies of paper",
        "subheadings": [
          {
            "code": "481420",
            "description": "Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics"
          },
          {
            "code": "481490",
            "description": "Other"
          }
        ]
      },
      {
        "code": "4816",
        "description": "Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes",
        "subheadings": [
          {
            "code": "481620",
            "description": "Self-copy paper"
          },
          {
            "code": "481690",
            "description": "Other"
          }
        ]
      },
      {
        "code": "4817",
        "description": "Envelopes, 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 stationery",
        "subheadings": [
          {
            "code": "481710",
            "description": "Envelopes"
          },
          {
            "code": "481720",
            "description": "Letter cards, plain postcards and correspondence cards"
          },
          {
            "code": "481730",
            "description": "Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery"
          }
        ]
      },
      {
        "code": "4818",
        "description": "Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, 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 fibres",
        "subheadings": [
          {
            "code": "481810",
            "description": "Toilet paper"
          },
          {
            "code": "481820",
            "description": "Handkerchiefs, cleansing or facial tissues and towels"
          },
          {
            "code": "481830",
            "description": "Tablecloths and serviettes"
          },
          {
            "code": "481850",
            "description": "Articles of apparel and clothing accessories"
          },
          {
            "code": "481890",
            "description": "Other"
          }
        ]
      },
      {
        "code": "4819",
        "description": "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",
        "subheadings": [
          {
            "code": "481910",
            "description": "Cartons, boxes and cases, of corrugated paper or paperboard"
          },
          {
            "code": "481920",
            "description": "Folding cartons, boxes and cases, of non-corrugated paper or paperboard"
          },
          {
            "code": "481930",
            "description": "Sacks and bags, having a base of a width of 40cm or more"
          },
          {
            "code": "481940",
            "description": "Other sacks and bags, including cones"
          },
          {
            "code": "481950",
            "description": "Other packing containers, including record sleeves"
          },
          {
            "code": "481960",
            "description": "Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like"
          }
        ]
      },
      {
        "code": "4820",
        "description": "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",
        "subheadings": [
          {
            "code": "482010",
            "description": "Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles"
          },
          {
            "code": "482020",
            "description": "Exercise books"
          },
          {
            "code": "482030",
            "description": "Binders (other than book covers), folders and file covers"
          },
          {
            "code": "482040",
            "description": "Manifold business forms and interleaved carbon sets"
          },
          {
            "code": "482050",
            "description": "Albums for samples or for collections"
          },
          {
            "code": "482090",
            "description": "Other"
          }
        ]
      },
      {
        "code": "4821",
        "description": "Paper or paperboard labels of all kinds, whether or not printed",
        "subheadings": [
          {
            "code": "482110",
            "description": "Printed"
          },
          {
            "code": "482190",
            "description": "Other"
          }
        ]
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        "code": "4822",
        "description": "Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)",
        "subheadings": [
          {
            "code": "482210",
            "description": "Of a kind used for winding textile yarn"
          },
          {
            "code": "482290",
            "description": "Other"
          }
        ]
      },
      {
        "code": "4823",
        "description": "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",
        "subheadings": [
          {
            "code": "482320",
            "description": "Filter paper and paperboard"
          },
          {
            "code": "482340",
            "description": "Rolls, sheets and dials, printed for self-recording apparatus"
          },
          {
            "code": "482361",
            "description": "Trays, dishes, plates, cups and the like, of paper or paperboard: Of bamboo"
          },
          {
            "code": "482369",
            "description": "Trays, dishes, plates, cups and the like, of paper or paperboard: Other"
          },
          {
            "code": "482370",
            "description": "Moulded or pressed articles of paper pulp"
          }
        ]
      }
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  },
  "code": "48",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "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.",
  "catalogVersion": "08bc53aa"
}