{
  "summary": "HS code 4823.90 covers 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, other than those classified in 4823.20, 4823.40, 4823.61, 4823.69 and 4823.70. 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), 4823.61 (trays, dishes, plates, cups and the like, of paper or paperboard, of bamboo), 4823.69 (trays, dishes, plates, cups and the like, of paper or paperboard, other) or 1 other. National tariff lines under 4823.90 are live on border.bot for the United States (11 lines, also used by 1 other country).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS code",
      "value": "4823.90",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Covers",
      "value": "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",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Heading",
      "value": "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",
      "source": "border.bot release GLOBAL:hs #2",
      "url": "https://border.bot/hs-codes/4823"
    },
    {
      "label": "Chapter",
      "value": "48: Paper and paperboard; articles of paper pulp, of paper or of paperboard",
      "source": "border.bot release GLOBAL:hs #2",
      "url": "https://border.bot/hs-codes/48"
    },
    {
      "label": "Edition",
      "value": "HS2022",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Duty in the United States",
      "value": "See its 11 lines",
      "source": null,
      "url": "https://border.bot/countries/united-states/hs-codes/482390"
    }
  ],
  "faq": [
    {
      "question": "What does HS code 4823.90 cover?",
      "answer": "HS code 4823.90 covers 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, other than those classified in 4823.20, 4823.40, 4823.61, 4823.69 and 4823.70."
    },
    {
      "question": "Which heading and chapter is HS code 4823.90 in?",
      "answer": "HS code 4823.90 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)."
    },
    {
      "question": "Where are goods of heading 48.23 classified when 4823.90 doesn’t fit?",
      "answer": "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), 4823.61 (trays, dishes, plates, cups and the like, of paper or paperboard, of bamboo), 4823.69 (trays, dishes, plates, cups and the like, of paper or paperboard, other) or 1 other."
    },
    {
      "question": "Which countries’ tariffs list national lines under HS code 4823.90?",
      "answer": "National tariff lines under 4823.90 are live on border.bot for the United States (11 lines, also used by 1 other country)."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this code covers",
      "text": [
        "HS code 4823.90 covers 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, other than those classified in 4823.20, 4823.40, 4823.61, 4823.69 and 4823.70.",
        "The legal text of the subheading is “Other”, in HS2022."
      ]
    },
    {
      "id": "not-covered",
      "title": "What it doesn’t cover",
      "text": [
        "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), 4823.61 (trays, dishes, plates, cups and the like, of paper or paperboard, of bamboo), 4823.69 (trays, dishes, plates, cups and the like, of paper or paperboard, other) or 1 other."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "4823.90 is a six-digit subheading. Its first two digits, 48, are the chapter; the first four, 4823, are heading 48.23; the last two, 90, identify the subheading within the heading.",
        "Countries add their own digits after these six for their national tariff lines."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 4823.90 are live on border.bot for the United States (11 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."
      ]
    }
  ],
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    "edition": "HS2022",
    "chapter": {
      "code": "48",
      "description": "Paper and paperboard; articles of paper pulp, of paper or of paperboard"
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    "heading": {
      "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"
    },
    "subheading": {
      "code": "482390",
      "description": "Other",
      "levels": [
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      "english": null,
      "keywords": []
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    "siblings": [
      {
        "code": "482320",
        "description": "Filter paper and paperboard"
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      {
        "code": "482340",
        "description": "Rolls, sheets and dials, printed for self-recording apparatus"
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      {
        "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": "US",
        "name": "United States",
        "slug": "united-states",
        "lines": 11,
        "members": 1
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        "dataset": "GLOBAL:hs",
        "country": "GLOBAL",
        "kind": "hs",
        "seq": 2,
        "version": "mytraddal hs2022.csv (HS 2022)",
        "liveAt": "2026-10-11T06:04:17.693Z",
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  "code": "482390",
  "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.",
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