# HS code 4805.40: Filter paper and paperboard

> HS code 4805.40 covers filter paper and paperboard. It sits in heading 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) in chapter 48 (paper and paperboard; articles of paper pulp, of paper or of paperboard). Other goods of heading 48.05 are classified under 4805.11 (fluting paper, semi-chemical fluting paper), 4805.12 (fluting paper, straw fluting paper), 4805.19 (fluting paper, other), 4805.24 (testliner (recycled liner board), weighing 150 g/m2 or less) or 6 others. National tariff lines under 4805.40 are live on border.bot for the United States (1 line, also used by 1 other country).

Source: https://border.bot/hs-codes/480540
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 48](https://border.bot/hs-codes/48) / [48.05](https://border.bot/hs-codes/4805) / [4805.40](https://border.bot/hs-codes/480540)

## Key facts

- HS code: 4805.40
- Covers: Filter paper and paperboard
- Heading: [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](https://border.bot/hs-codes/4805)
- Chapter: [48: Paper and paperboard; articles of paper pulp, of paper or of paperboard](https://border.bot/hs-codes/48)
- Edition: HS2022
- Duty in the United States: [See its 1 line](https://border.bot/countries/united-states/hs-codes/480540)

## What this code covers

HS code 4805.40 covers filter paper and paperboard.

The legal text of the subheading is “Filter paper and paperboard”, in HS2022.

## What it doesn’t cover

Other goods of heading 48.05 are classified under 4805.11 (fluting paper, semi-chemical fluting paper), 4805.12 (fluting paper, straw fluting paper), 4805.19 (fluting paper, other), 4805.24 (testliner (recycled liner board), weighing 150 g/m2 or less) or 6 others.

- [4805.11](https://border.bot/hs-codes/480511) Fluting paper: Semi-chemical fluting paper
- [4805.12](https://border.bot/hs-codes/480512) Fluting paper: Straw fluting paper
- [4805.19](https://border.bot/hs-codes/480519) Fluting paper: Other
- [4805.24](https://border.bot/hs-codes/480524) Testliner (recycled liner board): Weighing 150 g/m2 or less
- [4805.25](https://border.bot/hs-codes/480525) Testliner (recycled liner board): Weighing more than 150 g/m2
- [4805.30](https://border.bot/hs-codes/480530) Sulphite wrapping paper
- [4805.50](https://border.bot/hs-codes/480550) Felt paper and paperboard
- [4805.91](https://border.bot/hs-codes/480591) Other: Weighing 150 g/m2 or less
- [4805.92](https://border.bot/hs-codes/480592) Other: Weighing more than 150 g/m2 but less than 225 g/m2
- [4805.93](https://border.bot/hs-codes/480593) Other: Weighing 225 g/m2 or more

## How it is structured

4805.40 is a six-digit subheading. Its first two digits, 48, are the chapter; the first four, 4805, are heading 48.05; the last two, 40, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard
- Heading 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
- Subheading 4805.40: Filter paper and paperboard

## In other countries

National tariff lines under 4805.40 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/480540): 1 line, used by 1 other country

## Related codes

The same text, “Filter paper and paperboard”, also divides 1 other heading in chapter 48: 4823.20 under heading 48.23.

- [4823.20](https://border.bot/hs-codes/482320) Heading 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

- Previous subheading: [4805.30](https://border.bot/hs-codes/480530) Sulphite wrapping paper
- Next subheading: [4805.50](https://border.bot/hs-codes/480550) Felt paper and paperboard

## Frequently asked questions

### What does HS code 4805.40 cover?

HS code 4805.40 covers filter paper and paperboard.

### Which heading and chapter is HS code 4805.40 in?

HS code 4805.40 is in heading 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) in chapter 48 (paper and paperboard; articles of paper pulp, of paper or of paperboard).

### Where are goods of heading 48.05 classified when 4805.40 doesn’t fit?

Other goods of heading 48.05 are classified under 4805.11 (fluting paper, semi-chemical fluting paper), 4805.12 (fluting paper, straw fluting paper), 4805.19 (fluting paper, other), 4805.24 (testliner (recycled liner board), weighing 150 g/m2 or less) or 6 others.

### Which countries’ tariffs list national lines under HS code 4805.40?

National tariff lines under 4805.40 are live on border.bot for the United States (1 line, 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.

Machine-readable: https://border.bot/hs-codes/480540.json