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Heading 4805

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

30 declarable lines

Heading 4805 covers uncoated paper and paperboard in rolls or sheets that is not further worked or processed beyond the limits of note 3 to chapter 48, so no coating, no corrugating, no embossing. The heading splits first by paper type, covering fluting paper, testliner (recycled liner board), sulfite wrapping paper, filter paper and felt paper, then by an "Other" group that is split by weight: 150 g/m2 or less, more than 150 but less than 225 g/m2, and 225 g/m2 or more. All listed lines in this heading carry a general (MFN) rate of Free.

Products in this heading

  • Semichemical fluting paper, the medium used to make corrugated board
  • Testliner, recycled liner board used as the outer layer of corrugated boxes
  • Sulfite wrapping paper in rolls
  • Filter paper for coffee filters and industrial filtration
  • Felt paper and paperboard used for roofing and building products
  • Folding carton board in sheets for printed packaging
  • Tube and core board used to make paper cores and tubes
  • Construction paper and condenser paper

How to choose the right subheading

  • The paper type or grade named in the subheading: fluting, testliner, sulfite wrapping, filter, felt, or other
  • The weight in grams per square meter, since "Other" splits at 150 g/m2 and at 225 g/m2
  • Whether the goods are multi-ply, bibulous, condenser paper, pressboard, wet machine board, tube and core board or construction paper
  • Whether the paper has been further worked than note 3 allows, such as coated, corrugated or embossed, which moves it to another heading
  • Whether goods are in rolls or sheets of uncoated stock as described in the heading text

Often confused with

  • Uncoated kraft linerboard and kraft sack paper made mostly of virgin kraft pulp

    Kraft paper and paperboard of heading 4804 is classified separately from the recycled and other grades of 4805.

    Heading 4804
  • Clay-coated paperboard for printed packaging

    Coating with kaolin or other inorganic substances takes the goods out of 4805.

    Heading 4810
  • Corrugated paperboard in rolls or sheets

    Corrugating is further working and is covered by heading 4808.

    Heading 4808
  • Vegetable parchment and greaseproof paper

    These are separate specialized papers, not uncoated paperboard of 4805.

    Heading 4806
  • Cigarette paper in booklets or rolls

    Cigarette paper has its own heading regardless of weight.

    Heading 4813

Frequently asked questions

What is the HTS code for testliner (recycled liner board)?

Testliner weighing more than 150 g/m2 is classified under 4805.25.00.00 at a general (MFN) rate of Free. Lighter testliner of 150 g/m2 or less falls in the 4805.24 group.

What is the duty on fluting paper?

Semichemical fluting paper is classified under 4805.11.00.00 and carries a general (MFN) rate of Free. Other fluting paper lines in this heading, such as 4805.19.10.00, are also Free.

How do I classify folding carton board?

Classify by weight: 4805.91.10.10 covers folding carton board weighing 150 g/m2 or less, 4805.92.40.10 covers more than 150 g/m2 but less than 225 g/m2, and 4805.93.40.10 covers 225 g/m2 or more. All three carry a general (MFN) rate of 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.

All lines in heading 4805

HTS heading 4805: Other uncoated paper and paperboard, in rolls or sheets, no... | HTSBase