Heading 4804

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

30 declarable lines

Heading 4804 covers uncoated kraft paper and paperboard supplied in rolls or sheets, when the goods are not of heading 4802 or 4803. The heading splits first by type and use: kraftliner, sack kraft paper, and other kraft paper and paperboard. The other kraft lines then split by basis weight, by bleached versus unbleached, and the bleached lines further by end-use base stock such as milk carton stock or folding carton stock. All declarable lines in this heading carry a Free general (MFN) rate.

Products in this heading

Unbleached kraftliner roll stock for making corrugated box board
Sack kraft paper in rolls for heavy duty shipping sacks
Unbleached kraft wrapping paper in rolls under 150 g/m2
Condenser paper of kraft stock weighing over 15 but not over 30 g/m2
Bleached kraft base stock for milk cartons and beverage containers
Bleached kraft folding carton stock over 150 g/m2
Unbleached kraft paperboard weighing 225 g/m2 or more
Base stock for trays, dishes, plates and cups

How to choose the right subheading

Type and use of the paper: kraftliner, sack kraft paper, or other kraft paper and paperboard.
Basis weight in grams per square meter: 150 g/m2 or less, more than 150 but less than 225, or 225 or more.
Whether the paper is unbleached or bleached.
For bleached lines, whether the sheet is bleached uniformly throughout the mass with more than 95% chemical wood fiber.
End use of the stock, such as milk carton base stock, folding carton stock, or base stock for trays, plates and cups.

Often confused with

Kraft paper coated with clay or other inorganic substances
Coated paper leaves 4804 and is classified by the coating.
Heading 4810
Corrugated paper or paperboard in rolls or sheets
Corrugated stock is specifically covered by heading 4808.
Heading 4808
Uncoated paper for writing, printing or graphic use
Heading 4804 excludes goods of heading 4802 by its own terms.
Heading 4802
Greaseproof, glassine and vegetable parchment papers
These special papers are named in heading 4806, not 4804.
Heading 4806
Finished cartons, boxes and paper bags
Once cut and made up into packing containers, the goods are in 4819.
Heading 4819

Frequently asked questions

What is the HTS code for unbleached kraftliner?

Unbleached kraftliner falls under 4804.11.00.00, with a general (MFN) rate of Free.

What is the duty on sack kraft paper?

Unbleached sack kraft paper is 4804.21.00.00 and other sack kraft paper is 4804.29.00.00, both at a general (MFN) rate of Free.

How do I classify bleached kraft base stock for milk cartons?

If it weighs more than 150 g/m2 but less than 225 g/m2, use 4804.42.00.10 at a general (MFN) rate of Free; if it weighs 225 g/m2 or more, use 4804.52.00.10, also Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.