# HS heading 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

> HS heading 48.10 covers 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. It is in chapter 48 (paper and paperboard; articles of paper pulp, of paper or of paperboard). It is split into 10 subheadings: 4810.13 (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), 4810.14 (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), 4810.19 (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), 4810.22 (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), 4810.29 (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), 4810.31 (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) and 4 others. National tariff lines under heading 48.10 are live on border.bot for the United States (65 lines, also used by 1 other country).

Source: https://border.bot/hs-codes/4810
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 48](https://border.bot/hs-codes/48) / [48.10](https://border.bot/hs-codes/4810)

## Key facts

- Heading: 48.10
- 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
- Chapter: 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard
- Subheadings: 10
- Edition: HS2022

## What this code covers

HS heading 48.10 covers 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.

It is split into 10 subheadings: 4810.13 (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), 4810.14 (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), 4810.19 (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), 4810.22 (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), 4810.29 (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), 4810.31 (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) and 4 others.

- [4810.13](https://border.bot/hs-codes/481013) 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
- [4810.14](https://border.bot/hs-codes/481014) 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
- [4810.19](https://border.bot/hs-codes/481019) 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
- [4810.22](https://border.bot/hs-codes/481022) 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
- [4810.29](https://border.bot/hs-codes/481029) 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
- [4810.31](https://border.bot/hs-codes/481031) 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
- [4810.32](https://border.bot/hs-codes/481032) 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
- [4810.39](https://border.bot/hs-codes/481039) Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: Other
- [4810.92](https://border.bot/hs-codes/481092) Other paper and paperboard: Multi-ply
- [4810.99](https://border.bot/hs-codes/481099) Other paper and paperboard: Other

## What it doesn’t cover

Other goods of chapter 48 are classified in its other 21 headings, listed below.

- [48.01](https://border.bot/hs-codes/4801) Newsprint, in rolls or sheets
- [48.02](https://border.bot/hs-codes/4802) 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
- [48.03](https://border.bot/hs-codes/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 cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface- decorated or printed, in rolls or sheets
- [48.04](https://border.bot/hs-codes/4804) Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03
- [48.05](https://border.bot/hs-codes/4805) Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter
- [48.06](https://border.bot/hs-codes/4806) Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets
- [48.07](https://border.bot/hs-codes/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 not internally reinforced, in rolls or sheets
- [48.08](https://border.bot/hs-codes/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 the kind described in heading 48.03
- [48.09](https://border.bot/hs-codes/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 not printed, in rolls or sheets
- [48.11](https://border.bot/hs-codes/4811) 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
- [48.12](https://border.bot/hs-codes/4812) Filter blocks, slabs and plates, of paper pulp
- [48.13](https://border.bot/hs-codes/4813) Cigarette paper, whether or not cut to size or in the form of booklets or tubes
- [48.14](https://border.bot/hs-codes/4814) Wallpaper and similar wall coverings; window transparencies of paper
- [48.16](https://border.bot/hs-codes/4816) 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
- [48.17](https://border.bot/hs-codes/4817) 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
- [48.18](https://border.bot/hs-codes/4818) 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
- [48.19](https://border.bot/hs-codes/4819) 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
- [48.20](https://border.bot/hs-codes/4820) 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
- [48.21](https://border.bot/hs-codes/4821) Paper or paperboard labels of all kinds, whether or not printed
- [48.22](https://border.bot/hs-codes/4822) Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)
- [48.23](https://border.bot/hs-codes/4823) 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

## How it is structured

Heading 48.10 is one of 22 headings in chapter 48. Its first two digits, 48, are the chapter; the next two, 10, number the heading within it. Its subheadings add two more digits (4810.13, 4810.14, 4810.19).

## In other countries

National tariff lines under heading 48.10 are live on border.bot for the United States (65 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/48): 65 lines, used by 1 other country

- Previous heading: [48.09](https://border.bot/hs-codes/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 not printed, in rolls or sheets
- Next heading: [48.11](https://border.bot/hs-codes/4811) 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

## Frequently asked questions

### What does HS heading 48.10 cover?

HS heading 48.10 covers 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.

### Which chapter is HS heading 48.10 in?

HS heading 48.10 is in chapter 48 (paper and paperboard; articles of paper pulp, of paper or of paperboard).

### How many subheadings does HS heading 48.10 have?

HS heading 48.10 has 10 subheadings: 4810.13 (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), 4810.14 (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), 4810.19 (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), 4810.22 (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), 4810.29 (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), 4810.31 (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) and 4 others.

### Which countries’ tariffs list national lines under HS heading 48.10?

National tariff lines under heading 48.10 are live on border.bot for the United States (65 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.

Machine-readable: https://border.bot/hs-codes/4810.json