Paper and paperboard — HTS 4808
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
Chapter 48 › Heading 4808
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 4808 is a broad product category for certain paper and paperboard supplied in rolls or sheets. It covers material that is corrugated, creped, crinkled, embossed, or perforated, including corrugated paperboard with or without glued flat surface sheets. It does not cover paper of the type described in heading 4803, so that exclusion must be checked first.
The 4-digit heading is only the starting point. To select the specific 8-digit HTSUS code, follow the subheadings and product descriptions that further distinguish the goods. These distinctions may depend on the paper’s construction or treatment, such as whether it is corrugated or otherwise processed, whether it has glued facing sheets, and other physical or material characteristics stated in the tariff. Classification should be based on the product as imported, not only its marketing name.
What to check
- Confirm that the product is in rolls or sheets and has a processing feature covered by heading 4808, such as corrugation, creping, crinkling, embossing, or perforation.
- Check heading 4803 and other potentially relevant headings before using 4808, especially if the product is a type of sanitary, household, or similar paper described elsewhere.
- Record the paper or paperboard construction, including layers, glued flat sheets, coatings, and the identifying treatment or surface feature.
- Compare the product’s exact specifications with every applicable 6-digit and 8-digit subheading description; do not stop at the 4-digit heading.
- Keep product samples, technical specifications, supplier documents, and photographs supporting the classification, and obtain customs-broker or ruling guidance when the descriptions are ambiguous.
HTS heading 4808 summary
Paper and paperboard is a 4-digit product category containing 2 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Sub-categories
| Code | Description |
|---|---|
| 4808.90 | Other |
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 4808.10.00.00 👉 | Corrugated paper and paperboard, whether or not perforated | Free | — | 30% |
| 4808.40.00.00 👉 | Kraft paper, creped or crinkled, whether or not embossed or perforated | Free | — | 36% |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 4808?
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. To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.