Other paper — HTS 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
Chapter 48 › Heading 4823
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 4823 is a broad category for certain paper-based products that are not more specifically covered elsewhere in the tariff. It includes paper, paperboard, cellulose wadding, and webs of cellulose fibers that have been cut to a particular size or shape, plus other articles made from paper pulp, paper, paperboard, cellulose wadding, or cellulose-fiber webs.
The 4-digit heading is only the starting point. To reach the correct 8-digit HTS code, follow the subheadings beneath 4823 and match the product’s material, physical form, manufacturing process, and intended type or use. The description may distinguish items such as cut sheets or shapes, paper articles, cellulose-fiber products, or other residual products. Classification depends on the product as imported, including its composition and degree of processing—not just its marketing name.
What to check
- Describe the item as imported: identify its material, dimensions, shape, thickness, and whether it is coated, laminated, printed, perforated, folded, or otherwise processed.
- Review every subheading under 4823 and compare the product with the wording of each candidate 8-digit provision; do not stop at the heading description.
- Check whether another HTS heading describes the product more specifically before using 4823, because heading 4823 generally covers remaining or otherwise specified paper-based articles.
- Verify whether the item is paper or paperboard, cellulose wadding, a web of cellulose fibers, or an article made from paper pulp; composition can change the classification.
- Keep product specifications, supplier information, samples or photographs, and prior classification support; ask a customs broker or request an official classification ruling when the wording or product construction is unclear.
HTS heading 4823 summary
Other paper 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 |
|---|---|
| 4823.20 | Filter paper and paperboard |
| 4823.90 | 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 |
|---|---|---|---|---|
| 4823.40.00.00 👉 | Rolls, sheets and dials, printed for self-recording apparatus | Free | — | 35% |
| 4823.70.00 👉 | Molded or pressed articles of paper pulp | Free | — | 30% |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS 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. 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.