Heading 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

20 declarable lines

Heading 4823 covers paper, paperboard, cellulose wadding and webs of cellulose fibers that have been cut to size or shape, plus other paper articles not named in earlier headings of chapter 48. It is split first by product family: filter paper, self-recording rolls and dials, trays, dishes, plates and cups (separately for bamboo and other material), molded or pressed articles of paper pulp, and a residual Other group broken down by material and by specific uses such as gaskets, hand fans and shoe covers. All the lines shown for this heading carry a general (MFN) rate of Free.

Products in this heading

Disposable paper cups and round nested food containers
Bamboo paper plates and dishes
Paint filters and strainers of filter paper
Molded pulp plates, bowls and cups
Gaskets, washers and other seals cut from coated paperboard
Hand fans of paper
Shoe covers (booties) of paper
Frames or mounts for photographic slides

How to choose the right subheading

Material: paper or paperboard, cellulose wadding, paper pulp, or other paper material determines which branch of the heading applies.
Fiber source: bamboo trays, dishes, plates and cups have their own lines separate from all other materials.
Product shape and use: cups and round nested food containers are split out from other trays, dishes and plates.
Production method: molded or pressed articles of paper pulp are classified apart from cut or shaped paper articles.
Surface treatment and end use: coated paper items, gaskets and seals, hand fans and shoe covers each have dedicated lines.

Often confused with

Paper napkins, tissues and towels
Household and sanitary paper goods are named in heading 4818.
Heading 4818
Folding cartons and paper boxes
Packing containers of paper or paperboard belong in heading 4819.
Heading 4819
Printed paper labels
Labels of all kinds, printed or not, are classified in heading 4821.
Heading 4821
Paper envelopes and letter cards
Envelopes and correspondence stationery are covered by heading 4817.
Heading 4817
Coated paper in rolls or sheets
Coated or impregnated paper in rolls or sheets stays in heading 4811 until cut to shape as an article.
Heading 4811

Frequently asked questions

What is the HTS code for disposable paper cups?

Paper or paperboard cups and round nested food containers other than bamboo are classified in 4823.69.00.20, general (MFN) free. Bamboo cups go in 4823.61.00.20, also general (MFN) free, and molded pulp cups in 4823.70.00.20, general (MFN) free.

What is the duty on paper plates?

Paper plates of paper or paperboard other than bamboo fall in 4823.69.00.40 at a general (MFN) rate of Free. Bamboo plates are classified in 4823.61.00.40, also general (MFN) free.

How do I classify paper gaskets and washers?

Gaskets, washers and other seals of coated paper or paperboard go in 4823.90.60.00, general (MFN) free. The same goods of other paper material go in 4823.90.80.00, general (MFN) 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.