Skip to content

Chapter 48

Paper and Paperboard

By TariffCenter Research Team · Updated 2026-02-07 · Source: USITC Harmonized Tariff Schedule

At a glance

Chapter 48 contains 433 HTS lines covering paper and paperboard. General U.S. duty rates: Free. Section 301 surcharges apply on selected lines for imports from China. Reciprocal tariffs apply following the February 2026 SCOTUS ruling.

4801Newsprint, in rolls or sheets

#

Heading 4801 contains 3 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

4802Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard

#

Heading 4802 contains 76 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

4802

Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard:

Free

301: 25%Recip: 10%

4802.10.00.00

Handmade paper and paperboard

Free

301: 25%Recip: 10%

4802.20

Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard:

Free

301: 25%Recip: 10%

4802.20.10.00

In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state

Free

301: 25%Recip: 10%

4802.20.20.00

Basic paper to be sensitized for use in photography

Free

301: 25%Recip: 10%

4802.20.40

Other

Free

301: 25%Recip: 10%

4802.20.40.20

Containing by weight 25 percent or more cotton fiber

Free

301: 25%Recip: 10%

4802.20.40.40

Other

Free

301: 25%Recip: 10%

4802.40.00.00

Wallpaper base (hanging paper)

Free

301: 25%Recip: 10%

4802.54

Weighing less than 40 g/m²:

Free

301: 25%Recip: 10%

4802.54.10.00

Writing paper

Free

301: 25%Recip: 10%

4802.54.20.00

India and bible paper

Free

301: 25%Recip: 10%

4802.54.31.00

Other

Free

301: 25%Recip: 10%

4802.54.50.00

Basic paper to be sensitized for use in photography

Free

301: 25%Recip: 10%

4802.54.61.00

Other

Free

301: 25%Recip: 10%

4802.55

Weighing 40 g/m² or more but not more than 150 g/m², in rolls:

Free

301: 25%Recip: 10%

4802.55.10.00

Writing and cover paper

Free

301: 25%Recip: 10%

4802.55.20.00

Drawing paper

Free

301: 25%Recip: 10%

4802.55.30.00

India and bible paper

Free

301: 25%Recip: 10%

4802.55.40.00

Other

Free

301: 25%Recip: 10%

4802.55.60.00

Basic paper to be sensitized for use in photography

Free

301: 25%Recip: 10%

4802.55.70

Other

Free

301: 25%Recip: 10%

4802.55.70.20

Containing by weight 25 percent or more cotton fiber

Free

301: 25%Recip: 10%

4802.55.70.40

Other

Free

301: 25%Recip: 10%

4802.56

Weighing 40 g/m² or more but not more than 150 g/m², in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:

Free

301: 25%Recip: 10%

4802.56.10.00

Writing and cover paper

Free

301: 25%Recip: 10%

4802.56.20.00

Drawing paper

Free

301: 25%Recip: 10%

4802.56.30.00

India and bible paper

Free

301: 25%Recip: 10%

4802.56.40.00

Other

Free

301: 25%Recip: 10%

4802.56.60.00

Basic paper to be sensitized for use in photography

Free

301: 25%Recip: 10%

4802.56.70

Other

Free

301: 25%Recip: 10%

4802.56.70.20

Containing by weight 25 percent or more cotton fiber

Free

301: 25%Recip: 10%

4802.56.70.50

Writing and cover paper

Free

301: 25%Recip: 10%

4802.56.70.90

Other

Free

301: 25%Recip: 10%

4802.57

Other, weighing 40 g/m² or more but not more than 150 g/m²:

Free

301: 25%Recip: 10%

4802.57.10

Writing and cover paper

Free

301: 25%Recip: 10%

4802.57.10.40

With one side equal to 965 mm and the other side equal to 635 mm in the unfolded state

Free

301: 25%Recip: 10%

4802.57.10.85

Other

Free

301: 25%Recip: 10%

4802.57.20.00

Drawing paper

Free

301: 25%Recip: 10%

4802.57.30.00

India and bible paper

Free

301: 25%Recip: 10%

4802.57.40

Other

Free

301: 25%Recip: 10%

4802.57.40.40

With one side equal to 965 mm and the other side equal to 635 mm in the unfolded state

Free

301: 25%Recip: 10%

4802.57.40.85

Other

Free

301: 25%Recip: 10%

4802.58

Weighing more than 150 g/m²:

Free

301: 25%Recip: 10%

4802.58.10.00

Writing and cover paper

Free

301: 25%Recip: 10%

4802.58.20

Other

Free

301: 25%Recip: 10%

4802.58.20.20

Drawing paper

Free

301: 25%Recip: 10%

4802.58.20.40

Bristols

Free

301: 25%Recip: 10%

4802.58.20.80

Other

Free

301: 25%Recip: 10%

4802.58.50.00

Basic paper to be sensitized for use in photography

Free

301: 25%Recip: 10%

4802.58.60

Other

Free

301: 25%Recip: 10%

4802.58.60.20

Containing by weight 25 percent or more cotton fiber

Free

301: 25%Recip: 10%

4802.58.60.40

Other

Free

301: 25%Recip: 10%

4802.61

In rolls:

Free

301: 25%Recip: 10%

4802.61.10.00

Writing and cover paper

Free

301: 25%Recip: 10%

4802.61.20.00

Drawing paper

Free

301: 25%Recip: 10%

4802.61.31

Other

Free

301: 25%Recip: 10%

4802.61.31.10

Weighing less than 40 g/m2

Free

301: 25%Recip: 10%

4802.61.31.35

Supercalendered

Free

301: 25%Recip: 10%

4802.61.31.91

Other

Free

301: 25%Recip: 10%

4802.61.50.00

Basic paper to be sensitized for use in photography

Free

301: 25%Recip: 10%

4802.61.60

Other

Free

301: 25%Recip: 10%

4802.61.60.20

Containing by weight 25 percent or more cotton fiber

Free

301: 25%Recip: 10%

4802.61.60.40

Other

Free

301: 25%Recip: 10%

4802.62

In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:

Free

301: 25%Recip: 10%

4802.62.10.00

Writing and cover paper

Free

301: 25%Recip: 10%

4802.62.20.00

Drawing paper

Free

301: 25%Recip: 10%

4802.62.30.00

Other

Free

301: 25%Recip: 10%

4802.62.50.00

Basic paper to be sensitized for use in photography

Free

301: 25%Recip: 10%

4802.62.61

Other

Free

301: 25%Recip: 10%

4802.62.61.20

Containing by weight 25 percent or more cotton fiber

Free

301: 25%Recip: 10%

4802.62.61.40

Other

Free

301: 25%Recip: 10%

4802.69

Other:

Free

301: 25%Recip: 10%

4802.69.10.00

Writing and cover paper

Free

301: 25%Recip: 10%

4802.69.20.00

Drawing paper

Free

301: 25%Recip: 10%

4802.69.30.00

Other

Free

301: 25%Recip: 10%

4803Toilet 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 fibers, whether or not creped, crinkled, embossed, perforated, surface-colored, surface decorated or printed, in rolls or sheets

#

Heading 4803 contains 3 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

4804Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803

#

Heading 4804 contains 39 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

4804

Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803:

Free

301: 25%Recip: 10%

4804.11.00.00

Unbleached

Free

301: 25%Recip: 10%

4804.19.00.00

Other

Free

301: 25%Recip: 10%

4804.21.00.00

Unbleached

Free

301: 25%Recip: 10%

4804.29.00.00

Other

Free

301: 25%Recip: 10%

4804.31

Unbleached:

Free

301: 25%Recip: 10%

4804.31.10.00

Weighing over 15 g/m² but not over 30 g/m²

Free

301: 25%Recip: 10%

4804.31.20.00

Other

Free

301: 25%Recip: 10%

4804.31.40

Wrapping paper

Free

301: 25%Recip: 10%

4804.31.40.20

Bag or sack paper

Free

301: 25%Recip: 10%

4804.31.40.40

Other

Free

301: 25%Recip: 10%

4804.31.60.00

Other

Free

301: 25%Recip: 10%

4804.39

Other:

Free

301: 25%Recip: 10%

4804.39.20.00

Condenser paper

Free

301: 25%Recip: 10%

4804.39.40

Wrapping paper

Free

301: 25%Recip: 10%

4804.39.40.20

Bag or sack paper

Free

301: 25%Recip: 10%

4804.39.40.41

Tissue paper having a basis weight not exceeding 29 g/m², in sheets

Free

301: 25%Recip: 10%

4804.39.40.49

Other

Free

301: 25%Recip: 10%

4804.39.60

Other

Free

301: 25%Recip: 10%

4804.39.60.20

Base stock for trays, dishes, plates, cups and the like

Free

301: 25%Recip: 10%

4804.39.60.40

Other

Free

301: 25%Recip: 10%

4804.41

Unbleached:

Free

301: 25%Recip: 10%

4804.41.20.00

Wrapping paper

Free

301: 25%Recip: 10%

4804.41.40.00

Other

Free

301: 25%Recip: 10%

4804.42.00

Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process

Free

301: 25%Recip: 10%

4804.42.00.10

Base stock for milk cartons and other beverage containers

Free

301: 25%Recip: 10%

4804.42.00.20

Folding carton stock

Free

301: 25%Recip: 10%

4804.42.00.30

Base stock for trays, dishes, plates, cups and the like

Free

301: 25%Recip: 10%

4804.42.00.40

Base stock for packaging

Free

301: 25%Recip: 10%

4804.42.00.50

Other

Free

301: 25%Recip: 10%

4804.49.00.00

Other

Free

301: 25%Recip: 10%

4804.51.00.00

Unbleached

Free

301: 25%Recip: 10%

4804.52.00

Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process

Free

301: 25%Recip: 10%

4804.52.00.10

Base stock for milk cartons and other beverage containers

Free

301: 25%Recip: 10%

4804.52.00.20

Folding carton stock

Free

301: 25%Recip: 10%

4804.52.00.30

Base stock for trays, dishes, plates, cups and the like

Free

301: 25%Recip: 10%

4804.52.00.40

Base stock for packaging

Free

301: 25%Recip: 10%

4804.52.00.50

Other

Free

301: 25%Recip: 10%

4804.59.00.00

Other

Free

301: 25%Recip: 10%

4805Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter

#

Heading 4805 contains 40 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

4805

Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter:

Free

301: 25%Recip: 10%

4805.11.00.00

Semichemical fluting paper

Free

301: 25%Recip: 10%

4805.12

Straw fluting paper:

Free

301: 25%Recip: 10%

4805.12.10.00

Weighing 150 g/m² or less

Free

301: 25%Recip: 10%

4805.12.20.00

Weighing over 150 g/m²

Free

301: 25%Recip: 10%

4805.19

Other:

Free

301: 25%Recip: 10%

4805.19.10.00

Weighing 150 g/m² or less

Free

301: 25%Recip: 10%

4805.19.20.00

Weighing over 150 g/m²

Free

301: 25%Recip: 10%

4805.24

Weighing 150 g/m² or less:

Free

301: 25%Recip: 10%

4805.24.50.00

Weighing not over 15 g/m²

Free

301: 25%Recip: 10%

4805.24.70.00

Weighing over 15 g/m² but not over 30 g/m²

Free

301: 25%Recip: 10%

4805.24.90.00

Weighing over 30 g/m²

Free

301: 25%Recip: 10%

4805.25.00.00

Weighing more than 150 g/m²

Free

301: 25%Recip: 10%

4805.30.00.00

Sulfite wrapping paper

Free

301: 25%Recip: 10%

4805.40.00.00

Filter paper and paperboard

Free

301: 25%Recip: 10%

4805.50.00.00

Felt paper and paperboard

Free

301: 25%Recip: 10%

4805.91

Weighing 150 g/m² or less:

Free

301: 25%Recip: 10%

4805.91.10

Multi-ply paper and paperboard; bibulous and wrapping paper

Free

301: 25%Recip: 10%

4805.91.10.10

Folding carton board

Free

301: 25%Recip: 10%

4805.91.10.90

Other

Free

301: 25%Recip: 10%

4805.91.20.00

Condenser paper

Free

301: 25%Recip: 10%

4805.91.50.00

Weighing not over 15 g/m²

Free

301: 25%Recip: 10%

4805.91.70.00

Weighing over 15 g/m² but not over 30 g/m²

Free

301: 25%Recip: 10%

4805.91.90.00

Weighing over 30 g/m²

Free

301: 25%Recip: 10%

4805.92

Weighing more than 150 g/m² but less than 225 g/m²:

Free

301: 25%Recip: 10%

4805.92.20.00

Pressboard

Free

301: 25%Recip: 10%

4805.92.40

Other

Free

301: 25%Recip: 10%

4805.92.40.10

Folding carton board

Free

301: 25%Recip: 10%

4805.92.40.20

Construction paper

Free

301: 25%Recip: 10%

4805.92.40.30

Linerboard containing by weight less than 80 percent chemical sulfate wood pulp

Free

301: 25%Recip: 10%

4805.92.40.40

Other

Free

301: 25%Recip: 10%

4805.93

Weighing 225 g/m² or more:

Free

301: 25%Recip: 10%

4805.93.20.00

Pressboard

Free

301: 25%Recip: 10%

4805.93.40

Other

Free

301: 25%Recip: 10%

4805.93.40.10

Folding carton board

Free

301: 25%Recip: 10%

4805.93.40.15

Wet machine board

Free

301: 25%Recip: 10%

4805.93.40.20

Construction paper

Free

301: 25%Recip: 10%

4805.93.40.30

Linerboard containing by weight less than 80 percent chemical sulfate wood pulp

Free

301: 25%Recip: 10%

4805.93.40.50

Tube and core board

Free

301: 25%Recip: 10%

4805.93.40.60

Other

Free

301: 25%Recip: 10%

4806Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets

#

Heading 4806 contains 5 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

4807Composite 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

#

Heading 4807 contains 5 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

4808Paper 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 4803

#

Heading 4808 contains 7 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

4809Carbon 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

#

Heading 4809 contains 10 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

4810Paper 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-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size

#

Heading 4810 contains 93 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

4810

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-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size:

Free

301: 25%Recip: 10%

4810.13

In rolls:

Free

301: 25%Recip: 10%

4810.13.11

Basic paper to be sensitized for use in photography

Free

301: 25%Recip: 10%

4810.13.11.20

Baryta coated

Free

301: 25%Recip: 10%

4810.13.11.40

Other

Free

301: 25%Recip: 10%

4810.13.13.00

India or bible paper

Free

301: 25%Recip: 10%

4810.13.19.00

Other

Free

301: 25%Recip: 10%

4810.13.20

Weighing more than 150 g/m²

Free

301: 25%Recip: 10%

4810.13.20.10

Coated on one side only

Free

301: 25%Recip: 10%

4810.13.20.90

Other

Free

301: 25%Recip: 10%

4810.13.50.00

Printed, embossed or perforated

Free

301: 25%Recip: 10%

4810.13.60.00

Basic paper to be sensitized for use in photography

Free

301: 25%Recip: 10%

4810.13.70

Other

Free

301: 25%Recip: 10%

4810.13.70.20

Containing by weight 25 percent or more cotton fiber

Free

301: 25%Recip: 10%

4810.13.70.40

Other

Free

301: 25%Recip: 10%

4810.14

In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:

Free

301: 25%Recip: 10%

4810.14.11

Basic paper to be sensitized for use in photography

Free

301: 25%Recip: 10%

4810.14.11.20

Baryta coated

Free

301: 25%Recip: 10%

4810.14.11.40

Other

Free

301: 25%Recip: 10%

4810.14.13.00

India or bible paper

Free

301: 25%Recip: 10%

4810.14.19.00

Other

Free

301: 25%Recip: 10%

4810.14.20

Weighing more than 150 g/m²

Free

301: 25%Recip: 10%

4810.14.20.10

Coated on one side only

Free

301: 25%Recip: 10%

4810.14.20.90

Other

Free

301: 25%Recip: 10%

4810.14.50.00

Printed, embossed or perforated

Free

301: 25%Recip: 10%

4810.14.60.00

Basic paper to be sensitized for use in photography

Free

301: 25%Recip: 10%

4810.14.70

Other

Free

301: 25%Recip: 10%

4810.14.70.20

Containing by weight 25 percent or more cotton fiber

Free

301: 25%Recip: 10%

4810.14.70.40

Other

Free

301: 25%Recip: 10%

4810.19

Other:

Free

301: 25%Recip: 10%

4810.19.11.00

Basic paper to be sensitized for use in photography

Free

301: 25%Recip: 10%

4810.19.13.00

India or bible paper

Free

301: 25%Recip: 10%

4810.19.19.00

Other

Free

301: 25%Recip: 10%

4810.19.20

Weighing more than 150 g/m²

Free

301: 25%Recip: 10%

4810.19.20.10

Coated on one side only

Free

301: 25%Recip: 10%

4810.19.20.90

Other

Free

301: 25%Recip: 10%

4810.22

Light-weight coated paper:

Free

301: 25%Recip: 10%

4810.22.10.00

In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state

Free

301: 25%Recip: 10%

4810.22.50

Printed, embossed or perforated

Free

301: 25%Recip: 10%

4810.22.50.44

Hole-punched looseleaf paper

Free

301: 25%Recip: 10%

4810.22.50.80

Other

Free

301: 25%Recip: 10%

4810.22.60.00

Basic paper to be sensitized for use in photography

Free

301: 25%Recip: 10%

4810.22.70

Other

Free

301: 25%Recip: 10%

4810.22.70.20

Containing by weight 25 percent or more cotton fiber

Free

301: 25%Recip: 10%

4810.22.70.40

Other

Free

301: 25%Recip: 10%

4810.29

Other:

Free

301: 25%Recip: 10%

4810.29.10

In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state

Free

301: 25%Recip: 10%

4810.29.10.25

In rolls

Free

301: 25%Recip: 10%

4810.29.10.35

In sheets

Free

301: 25%Recip: 10%

4810.29.50.00

Printed, embossed or perforated

Free

301: 25%Recip: 10%

4810.29.60.00

Basic paper to be sensitized for use in photography

Free

301: 25%Recip: 10%

4810.29.70

Other

Free

301: 25%Recip: 10%

4810.29.70.20

Containing by weight 25 percent or more cotton fiber

Free

301: 25%Recip: 10%

4810.29.70.25

In rolls

Free

301: 25%Recip: 10%

4810.29.70.35

In sheets

Free

301: 25%Recip: 10%

4810.31

Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process and weighing 150 g/m² or less:

Free

301: 25%Recip: 10%

4810.31.10

In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state

Free

301: 25%Recip: 10%

4810.31.10.20

Folding carton stock

Free

301: 25%Recip: 10%

4810.31.10.40

Base stock for trays, dishes, plates, cups and the like

Free

301: 25%Recip: 10%

4810.31.10.50

Gift wrap

Free

301: 25%Recip: 10%

4810.31.10.80

Other

Free

301: 25%Recip: 10%

4810.31.30.00

Cards, not punched, for punchcard machines, whether or not in strips

Free

301: 25%Recip: 10%

4810.31.65.00

Other

Free

301: 25%Recip: 10%

4810.32

Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process and weighing more than 150 g/m²:

Free

301: 25%Recip: 10%

4810.32.10

In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state

Free

301: 25%Recip: 10%

4810.32.10.20

Folding carton stock

Free

301: 25%Recip: 10%

4810.32.10.40

Base stock for trays, dishes, plates, cups and the like

Free

301: 25%Recip: 10%

4810.32.10.60

Other

Free

301: 25%Recip: 10%

4810.32.30.00

Cards, not punched, for punchcard machines, whether or not in strips

Free

301: 25%Recip: 10%

4810.32.65.00

Other

Free

301: 25%Recip: 10%

4810.39

Other:

Free

301: 25%Recip: 10%

4810.39.12.00

Whether or not impregnated, but not otherwise treated

Free

301: 25%Recip: 10%

4810.39.14.00

Other

Free

301: 25%Recip: 10%

4810.39.30.00

Cards, not punched, for punchcard machines, whether or not in strips

Free

301: 25%Recip: 10%

4810.39.65.00

Other

Free

301: 25%Recip: 10%

4810.92

Multi-ply:

Free

301: 25%Recip: 10%

4810.92.12

Weighing more than 150 g/m²

Free

301: 25%Recip: 10%

4810.92.12.25

In rolls

Free

301: 25%Recip: 10%

4810.92.12.35

In sheets

Free

301: 25%Recip: 10%

4810.92.14

Other

Free

301: 25%Recip: 10%

4810.92.14.25

In rolls

Free

301: 25%Recip: 10%

4810.92.14.35

In sheets

Free

301: 25%Recip: 10%

4810.92.30.00

Cards, not punched, for punch card machines, whether or not in strips

Free

301: 25%Recip: 10%

4810.92.65

Other

Free

301: 25%Recip: 10%

4810.92.65.25

In rolls

Free

301: 25%Recip: 10%

4810.92.65.35

In sheets

Free

301: 25%Recip: 10%

4810.99

Other:

Free

301: 25%Recip: 10%

4810.99.10

In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state

Free

301: 25%Recip: 10%

4810.99.10.10

Gift wrap paper

Free

301: 25%Recip: 10%

4810.99.10.50

Folding Carton

Free

301: 25%Recip: 10%

4810.99.10.60

Other

Free

301: 25%Recip: 10%

4810.99.30.00

Cards, not punched, for punch card machines, whether or not in strips

Free

301: 25%Recip: 10%

4810.99.65.00

Other

Free

301: 25%Recip: 10%

4811Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810

#

Heading 4811 contains 49 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

4811

Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810:

Free

301: 25%Recip: 10%

4811.10

Tarred, bituminized or asphalted paper and paperboard:

Free

301: 25%Recip: 10%

4811.10.11.00

In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state

Free

301: 25%Recip: 10%

4811.10.21.00

Other

Free

301: 25%Recip: 10%

4811.41

Self-adhesive:

Free

301: 25%Recip: 10%

4811.41.10.00

In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state

Free

301: 25%Recip: 10%

4811.41.21.00

In strips or rolls

Free

301: 25%Recip: 10%

4811.41.30.00

Other

Free

301: 25%Recip: 10%

4811.49

Other:

Free

301: 25%Recip: 10%

4811.49.10.00

In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state

Free

301: 25%Recip: 10%

4811.49.21.00

In strips or rolls

Free

301: 25%Recip: 10%

4811.49.30.00

Other

Free

301: 25%Recip: 10%

4811.51

Bleached, weighing more than 150 g/m²:

Free

301: 25%Recip: 10%

4811.51.20

0.3 mm or more in thickness

Free

301: 25%Recip: 10%

4811.51.20.10

Base stock for milk cartons and other beverage containers

Free

301: 25%Recip: 10%

4811.51.20.20

Folding carton stock

Free

301: 25%Recip: 10%

4811.51.20.30

Base stock for trays, dishes, plates, cups and the like

Free

301: 25%Recip: 10%

4811.51.20.40

Base stock for packaging

Free

301: 25%Recip: 10%

4811.51.20.50

Other

Free

301: 25%Recip: 10%

4811.51.40.00

Other

Free

301: 25%Recip: 10%

4811.51.60.00

Other

Free

301: 25%Recip: 10%

4811.59

Other:

Free

301: 25%Recip: 10%

4811.59.20.00

Printing paper

Free

301: 25%Recip: 10%

4811.59.40

Other

Free

301: 25%Recip: 10%

4811.59.40.20

Folding carton stock

Free

301: 25%Recip: 10%

4811.59.40.40

Other

Free

301: 25%Recip: 10%

4811.59.60.00

Other

Free

301: 25%Recip: 10%

4811.60

Paper and paperboard, coated, impregnated or covered with wax, paraffin, stearin, oil or glycerol:

Free

301: 25%Recip: 10%

4811.60.40.00

In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state

Free

301: 25%Recip: 10%

4811.60.60.00

Other

Free

301: 25%Recip: 10%

4811.90

Other paper, paperboard, cellulose wadding and webs of cellulose fibers:

Free

301: 25%Recip: 10%

4811.90.10.00

Handmade paper

Free

301: 25%Recip: 10%

4811.90.20.00

Wholly or partly covered with flock, gelatin, metal or metal solutions

Free

301: 25%Recip: 10%

4811.90.30.00

Impregnated with latex

Free

301: 25%Recip: 10%

4811.90.40

Weighing not over 15 g/m²

Free

301: 25%Recip: 10%

4811.90.40.10

Tissue papers, in sheets

Free

301: 25%Recip: 10%

4811.90.40.90

Other

Free

301: 25%Recip: 10%

4811.90.60

Weighing over 15 g/m² but not over 30 g/m²

Free

301: 25%Recip: 10%

4811.90.60.10

Tissue papers having a basis weight not exceeding 29 g/m², in sheets

Free

301: 25%Recip: 10%

4811.90.60.90

Other

Free

301: 25%Recip: 10%

4811.90.80

Weighing over 30 g/m²

Free

301: 25%Recip: 10%

4811.90.80.20

Gift Wrap (other than tissue)

Free

301: 25%Recip: 10%

4811.90.80.30

Direct thermal coated paper

Free

301: 25%Recip: 10%

4811.90.80.50

Other

Free

301: 25%Recip: 10%

4811.90.90

Other

Free

301: 25%Recip: 10%

4811.90.90.10

Tissue papers having a basis weight not exceeding 29 g/m², in sheets

Free

301: 25%Recip: 10%

4811.90.90.30

Direct thermal coated paper

Free

301: 25%Recip: 10%

4811.90.90.35

Paper in sheets, lined or ruled, having a width of 152.4 to 360 mm inclusive and a length of 225.25 to 360 mm inclusive

Free

301: 25%Recip: 10%

4811.90.90.80

Other

Free

301: 25%Recip: 10%

4812Filter blocks, slabs and plates, of paper pulp

#

Heading 4812 contains 1 HTS line. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

4813Cigarette paper, whether or not cut to size or in the form of booklets or tubes

#

Heading 4813 contains 4 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

4814Wallpaper and similar wallcoverings; window transparencies of paper

#

Heading 4814 contains 3 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

4816Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes

#

Heading 4816 contains 3 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

4817Envelopes, 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

#

Heading 4817 contains 6 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

4818Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, 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 fibers

#

Heading 4818 contains 12 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

4819Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like

#

Heading 4819 contains 21 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

4819

Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like:

Free

301: 25%Recip: 10%

4819.10.00

Cartons, boxes and cases, of corrugated paper or paperboard

Free

301: 25%Recip: 10%

4819.10.00.20

Sanitary food and beverage containers

Free

301: 25%Recip: 10%

4819.10.00.40

Other

Free

301: 25%Recip: 10%

4819.20.00

Folding cartons, boxes and cases, of non-corrugated paper or paperboard

Free

301: 25%Recip: 10%

4819.20.00.20

Sanitary food and beverage containers

Free

301: 25%Recip: 10%

4819.20.00.40

Other

Free

301: 25%Recip: 10%

4819.30.00

Sacks and bags, having a base of a width of 40 cm or more

Free

301: 25%Recip: 10%

4819.30.00.20

Shipping sacks and multiwall bags, other than grocers' bags

Free

301: 25%Recip: 10%

4819.30.00.40

Other

Free

301: 25%Recip: 10%

4819.40.00

Other sacks and bags, including cones

Free

301: 25%Recip: 10%

4819.40.00.20

Shipping sacks and multiwall bags, other than grocers' bags

Free

301: 25%Recip: 10%

4819.40.00.40

Other

Free

301: 25%Recip: 10%

4819.50

Other packing containers, including record sleeves:

Free

301: 25%Recip: 10%

4819.50.20.00

Sanitary food and beverage containers

Free

301: 25%Recip: 10%

4819.50.30.00

Record sleeves

Free

301: 25%Recip: 10%

4819.50.40

Other

Free

301: 25%Recip: 10%

4819.50.40.20

Fiber drums, cans, tubes and similar containers

Free

301: 25%Recip: 10%

4819.50.40.40

Rigid boxes and cartons

Free

301: 25%Recip: 10%

4819.50.40.60

Other

Free

301: 25%Recip: 10%

4819.60.00.00

Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like

Free

301: 25%Recip: 10%

4820Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf 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 (including cover boards and book jackets) of paper or paperboard

#

Heading 4820 contains 16 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

4820

Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf 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 (including cover boards and book jackets) of paper or paperboard:

Free

301: 25%Recip: 10%

4820.10

Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles:

Free

301: 25%Recip: 10%

4820.10.20

Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles

Free

301: 25%Recip: 10%

4820.10.20.10

Diaries and address books

Free

301: 25%Recip: 10%

4820.10.20.20

Memorandum pads, letter pads and similar articles

Free

301: 25%Recip: 10%

4820.10.20.30

Sewn composition books with dimensions of 152.4-381 mm (6" - 15"), inclusive (small side) X 222.5-381 mm (8.75" -15"), inclusive (large side)

Free

301: 25%Recip: 10%

4820.10.20.40

Other note books with dimensions of 152.4-381 mm (6" - 15"), inclusive (small side) X 222.5-381 mm (8.75" -15"), inclusive (large side)

Free

301: 25%Recip: 10%

4820.10.20.60

Other

Free

301: 25%Recip: 10%

4820.10.40.00

Other

Free

301: 25%Recip: 10%

4820.20.00.00

Exercise books

Free

301: 25%Recip: 10%

4820.30.00

Binders (other than book covers), folders and file covers

Free

301: 25%Recip: 10%

4820.30.00.20

Looseleaf binders

Free

301: 25%Recip: 10%

4820.30.00.40

Other

Free

301: 25%Recip: 10%

4820.40.00.00

Manifold business forms and interleaved carbon sets

Free

301: 25%Recip: 10%

4820.50.00.00

Albums for samples or for collections

Free

301: 25%Recip: 10%

4820.90.00.00

Other

Free

301: 25%Recip: 10%

4821Paper and paperboard labels of all kinds, whether or not printed

#

Heading 4821 contains 7 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

4822Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)

#

Heading 4822 contains 3 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

4823Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers

#

Heading 4823 contains 27 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

4823

Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers:

Free

301: 25%Recip: 10%

4823.20

Filter paper and paperboard:

Free

301: 25%Recip: 10%

4823.20.10.00

Paint filters and strainers

Free

301: 25%Recip: 10%

4823.20.90.00

Other

Free

301: 25%Recip: 10%

4823.40.00.00

Rolls, sheets and dials, printed for self-recording apparatus

Free

301: 25%Recip: 10%

4823.61.00

Of bamboo

Free

301: 25%Recip: 10%

4823.61.00.20

Cups and round nested food containers

Free

301: 25%Recip: 10%

4823.61.00.40

Other

Free

301: 25%Recip: 10%

4823.69.00

Other

Free

301: 25%Recip: 10%

4823.69.00.20

Cups and round nested food containers

Free

301: 25%Recip: 10%

4823.69.00.40

Other

Free

301: 25%Recip: 10%

4823.70.00

Molded or pressed articles of paper pulp

Free

301: 25%Recip: 10%

4823.70.00.20

Plates, bowls or cups

Free

301: 25%Recip: 10%

4823.70.00.40

Other

Free

301: 25%Recip: 10%

4823.90

Other:

Free

301: 25%Recip: 10%

4823.90.10.00

Of paper pulp

Free

301: 25%Recip: 10%

4823.90.20.00

Of papier-mâché

Free

301: 25%Recip: 10%

4823.90.31.00

Cards, not punched, for punchcard machines, whether or not in strips

Free

301: 25%Recip: 10%

4823.90.40.00

Frames or mounts for photographic slides

Free

301: 25%Recip: 10%

4823.90.50.00

Hand fans

Free

301: 25%Recip: 10%

4823.90.60.00

Gaskets, washers and other seals

Free

301: 25%Recip: 10%

4823.90.67.00

Other

Free

301: 25%Recip: 10%

4823.90.70.00

Of cellulose wadding

Free

301: 25%Recip: 10%

4823.90.80.00

Gaskets, washers and other seals

Free

301: 25%Recip: 10%

4823.90.86

Other

Free

301: 25%Recip: 10%

4823.90.86.20

Shoe covers (booties) of a kind described in statistical note 2 to this chapter

Free

301: 25%Recip: 10%

4823.90.86.80

Other

Free

301: 25%Recip: 10%

Frequently Asked Questions — Chapter 48

Sources & Methodology

Glossary

General rate (MFN rate)
The base import duty applied to all World Trade Organization members under Most-Favored-Nation treatment. This is the standard rate shown in the General Rate column.
Section 301 tariff (301: 25%)
An additional surcharge authorized under Section 301 of the Trade Act of 1974, imposed on selected imports from China. The most common rate is 25%; some products carry 7.5%. Applied on top of the MFN base rate.
Reciprocal tariff (Recip: 10%)
Tariffs applied under the post-February 2026 SCOTUS ruling upholding Section 122 authority. Typically 10–25% depending on country of origin, stacked on top of base and Section 301 rates.
Section 232 tariff (S232: 25%)
Tariffs on steel and aluminum products (and downstream derivatives) imposed under Section 232 of the Trade Expansion Act of 1962 on national security grounds.
hts_special / Special rates
Preferential duty rates available to imports from countries with Free Trade Agreements or other special trade programs with the U.S. Country codes: AU (Australia), BH (Bahrain), CA (Canada), CL (Chile), CO (Colombia), IL (Israel), JO (Jordan), KR (South Korea), MA (Morocco), MX (Mexico), OM (Oman), PA (Panama), PE (Peru), SG (Singapore). Free (AU,BH...) means duty-free treatment for those partners.