Paper 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
5 declarable lines
Heading 4808 covers corrugated, creped, crinkled, embossed, and perforated paper and paperboard in rolls or sheets, excluding tissue-type paper of heading 4803. It is split first into corrugated paper and paperboard, then kraft paper that is creped or crinkled, then other paper and paperboard by surface treatment.
Products in this heading
- Corrugated paperboard sheets used for packing
- Corrugated paper in rolls
- Creped kraft wrapping paper
- Crinkled kraft packing paper
- Embossed paper rolls for packaging
- Perforated paper sheets
- Creped decorative craft paper
How to choose the right subheading
- Check whether the paper or paperboard is corrugated; corrugated goods go in 4808.10.
- If not corrugated, check whether it is kraft paper that is creped or crinkled; that goes in 4808.40.
- For other paper and paperboard, decide whether it is creped or crinkled, embossed, or other surface-treated.
- Confirm the goods are in rolls or sheets, not cut into boxes, envelopes, labels, or other made-up articles.
- Exclude tissue-type paper of heading 4803 before classifying in heading 4808.
Often confused with
- Heading 4810Paper coated with kaolin or other inorganic substances
Coated paper and paperboard are classified in heading 4810.
- Heading 4814Wallpaper and similar wallcoverings
Wallcoverings are classified in heading 4814.
- Heading 4817Paper envelopes
Envelopes are made-up paper articles of heading 4817.
- Heading 4819Folding cartons and paper boxes
Packing containers made from paperboard are classified in heading 4819.
- Heading 4821Paper labels
Labels of paper or paperboard are classified in heading 4821.
Frequently asked questions
What is the HTS code for corrugated paperboard in rolls?
Corrugated paper and paperboard, whether or not perforated, is classified under 4808.10.00.00. Its general (MFN) rate is Free.
What is the duty on creped kraft paper?
Kraft paper, creped or crinkled, whether or not embossed or perforated, is classified under 4808.40.00.00. Its general (MFN) rate is Free.
How do I classify embossed paper sheets?
Embossed paper or paperboard not covered by the more specific 4808 subheadings is classified under 4808.90.40.00. Its 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.