Composite 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
4 declarable lines
Heading 4807 covers composite paper and paperboard made by sticking flat layers together with an adhesive, not surface-coated or impregnated, in rolls or sheets. It splits first by internal lamination with bitumen, tar or asphalt, then by other paper types, including straw paper, cloth-lined or reinforced paper, and all other composite paper.
Products in this heading
- Laminated paperboard sheets made by gluing flat paper layers
- Bitumen-laminated paperboard in rolls
- Cloth-reinforced paper in sheets
- Straw paper covered with other paper
- Glued paperboard panels for packaging
- Composite paper roll stock with adhesive between flat layers
How to choose the right subheading
- Check that the product is made by sticking flat paper or paperboard layers together with an adhesive.
- Confirm the product is not surface-coated or impregnated; coated or impregnated paper goes to another heading.
- See whether the internal lamination or reinforcement is bitumen, tar or asphalt, which leads to 4807.00.10.00.
- If not bitumen, decide whether it is straw paper, cloth-lined or reinforced paper, or other composite paper.
- Use the other composite paper line only when no more specific 4807 line applies.
Often confused with
- Heading 4808Corrugated paperboard
Corrugated paper and paperboard are classified in heading 4808, not as flat-layer adhesive composites.
- Heading 4810Kaolin-coated paperboard
Surface coating with kaolin or other inorganic substances moves it to heading 4810.
- Heading 4811Plastic-coated or impregnated paper
Coated, impregnated or covered paper generally falls in heading 4811.
- Heading 4809Self-copy paper
Self-copy paper is a copying or transfer paper of heading 4809.
Frequently asked questions
What is the HTS code for bitumen-laminated paperboard?
For paper and paperboard laminated internally with bitumen, tar or asphalt, use 4807.00.10.00. The general (MFN) rate is Free.
What is the duty on cloth-lined or reinforced paper?
Cloth-lined or reinforced paper is classified in 4807.00.92.00. The general (MFN) rate is Free.
How do I classify other composite paperboard?
For other composite paper and paperboard not classed as straw paper or cloth-lined or reinforced paper, use 4807.00.94.00. The general (MFN) rate is 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.