# HS code 4823.61: Trays, dishes, plates, cups and the like, of paper or paperboard, of bamboo

> HS code 4823.61 covers trays, dishes, plates, cups and the like, of paper or paperboard, of bamboo. It sits in 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) in chapter 48 (paper and paperboard; articles of paper pulp, of paper or of paperboard). Other goods of heading 48.23 are classified under 4823.20 (filter paper and paperboard), 4823.40 (rolls, sheets and dials, printed for self-recording apparatus), 4823.69 (trays, dishes, plates, cups and the like, of paper or paperboard, other), 4823.70 (moulded or pressed articles of paper pulp) or 1 other. National tariff lines under 4823.61 are live on border.bot for the United States (2 lines, also used by 1 other country).

Source: https://border.bot/hs-codes/482361
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 48](https://border.bot/hs-codes/48) / [48.23](https://border.bot/hs-codes/4823) / [4823.61](https://border.bot/hs-codes/482361)

## Key facts

- HS code: 4823.61
- Covers: Trays, dishes, plates, cups and the like, of paper or paperboard, of bamboo
- 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](https://border.bot/hs-codes/4823)
- 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 2 lines](https://border.bot/countries/united-states/hs-codes/482361)

## What this code covers

HS code 4823.61 covers trays, dishes, plates, cups and the like, of paper or paperboard, of bamboo.

The legal text of the subheading is “Trays, dishes, plates, cups and the like, of paper or paperboard: Of bamboo”, read under “Trays, dishes, plates, cups and the like, of paper or paperboard”, in HS2022.

## What it doesn’t cover

Other goods of heading 48.23 are classified under 4823.20 (filter paper and paperboard), 4823.40 (rolls, sheets and dials, printed for self-recording apparatus), 4823.69 (trays, dishes, plates, cups and the like, of paper or paperboard, other), 4823.70 (moulded or pressed articles of paper pulp) or 1 other.

- [4823.20](https://border.bot/hs-codes/482320) Filter paper and paperboard
- [4823.40](https://border.bot/hs-codes/482340) Rolls, sheets and dials, printed for self-recording apparatus
- [4823.69](https://border.bot/hs-codes/482369) Trays, dishes, plates, cups and the like, of paper or paperboard: Other
- [4823.70](https://border.bot/hs-codes/482370) Moulded or pressed articles of paper pulp
- [4823.90](https://border.bot/hs-codes/482390) Other

## How it is structured

4823.61 is a six-digit subheading. Its first two digits, 48, are the chapter; the first four, 4823, are heading 48.23; the last two, 61, 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 48.23: 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
- Within the heading: Trays, dishes, plates, cups and the like, of paper or paperboard
- Subheading 4823.61: Of bamboo

## In other countries

National tariff lines under 4823.61 are live on border.bot for the United States (2 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/482361): 2 lines, used by 1 other country

- Previous subheading: [4823.40](https://border.bot/hs-codes/482340) Rolls, sheets and dials, printed for self-recording apparatus
- Next subheading: [4823.69](https://border.bot/hs-codes/482369) Trays, dishes, plates, cups and the like, of paper or paperboard: Other

## Frequently asked questions

### What does HS code 4823.61 cover?

HS code 4823.61 covers trays, dishes, plates, cups and the like, of paper or paperboard, of bamboo.

### Which heading and chapter is HS code 4823.61 in?

HS code 4823.61 is in 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) in chapter 48 (paper and paperboard; articles of paper pulp, of paper or of paperboard).

### Where are goods of heading 48.23 classified when 4823.61 doesn’t fit?

Other goods of heading 48.23 are classified under 4823.20 (filter paper and paperboard), 4823.40 (rolls, sheets and dials, printed for self-recording apparatus), 4823.69 (trays, dishes, plates, cups and the like, of paper or paperboard, other), 4823.70 (moulded or pressed articles of paper pulp) or 1 other.

### Which countries’ tariffs list national lines under HS code 4823.61?

National tariff lines under 4823.61 are live on border.bot for the United States (2 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/482361.json