HS 48

Chapter

Paper and paperboard; articles of paper pulp, of paper or paperboard

HS Code 48 classifies "Paper and paperboard, articles of paper pulp, of paper or paperboard" under Section X (Pulp of Wood; Paper and Paperboard). This chapter-level code is used internationally for customs classification, tariff determination, and trade statistics.

Classification Details

HS Code48

DescriptionPaper and paperboard; articles of paper pulp, of paper or paperboard

LevelChapter (2-digit)

SectionX — Pulp of Wood; Paper and Paperboard

Chapter48

🇺🇸 US Import Duty

Average Duty Rate0.5%

Duty Range0-6%

NotesPaper and paperboard

Free Trade AgreementsMost FTAs: 0%

Rates are approximate and based on MFN (Most Favored Nation) tariffs. Actual rates may vary by specific product classification. Always verify with USITC for official rates.

Classification Guide

When classifying goods under HS 48, ensure the product matches the specific description. As a chapter-level code, this is a broad category. You'll need to narrow down to a 4-digit heading or 6-digit subheading for customs declaration.

🇺🇸 US Import Document Checklist

Documents required when importing products under HS 48 into the United States.

Required for All Imports

☑Commercial InvoiceCBP

Detailed invoice from the seller showing product description, quantity, unit price, total value, and terms of sale (Incoterms).

☑Packing ListCBP

Itemized list of contents in each package, including weights, dimensions, and marks/numbers matching the shipping containers.

☑Bill of Lading (B/L) or Airway BillCarrier

Transport document issued by the carrier confirming receipt of goods for shipment. Acts as a contract of carriage and receipt.

☑CBP Entry Summary (Form 7501)CBP

The formal customs declaration filed with US Customs and Border Protection for all commercial imports.

☑Importer Security Filing (ISF/10+2)CBP

Must be filed at least 24 hours before ocean cargo is loaded. Required for all ocean shipments to the US.

☑Customs BondCBP

A financial guarantee ensuring payment of duties, taxes, and fees. Required for commercial shipments over $2,500.

FTA Certificate of Origin (for preferential rates)

🤝USMCA Certificate of Origin — self-certification by importer, exporter, or producer. No prescribed format.

🤝Korea-US FTA Certificate of Origin — can be issued by importer, exporter, or producer.

This checklist is for general guidance only. Actual requirements may vary based on specific product, country of origin, and current regulations. Always consult with a licensed customs broker or the relevant agency for official requirements.

Sub-Classifications

48.01Newsprint, in rolls or sheetsHeading 48.02Uncoated paper and paperboard, used for writing, printing or other graphics, non perforated punch-cards and punch tape paper, in rolls or rectangular sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboardHeading 48.03Tissue, towel, napkin stock or similar; for household or sanitary uses, cellulose wadding, webs of cellulose fibres, in rolls over 36cm in width or rectangular sheets with one side exceeding 36cm when unfoldedHeading 48.04Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading no. 4802 or 4803Heading 48.05Uncoated paper and paperboard n.e.c., in rolls or sheetsHeading 48.06Vegetable parchment, greaseproof papers, tracing papers, glassine and other glazed transparent or translucent papers, in rolls or sheetsHeading 48.07Composite paper and paperboard, (made by sticking layers together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheetsHeading 48.08Paper 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 4803Heading 48.09Carbon paper, self copy paper, and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheetsHeading 48.10Paper and paperboard, coated one or both sides with kaolin (china clay) or inorganic substances, with binder or not, no other coating, surface coloured or not, surface decorated or printed, in rolls or rectangular (including square) sheets, of any sizeHeading 48.11Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, decorated or printed, rolls or sheets, other than goods of heading no. 4803, 4809, or 4810Heading 48.12Filter blocks, slabs and plates of paper pulpHeading 48.13Cigarette paper, whether or not cut to size or in the form of booklets or tubesHeading 48.14Wallpaper and similar wall coverings; window transparencies of paperHeading 48.16Carbon paper, self-copy paper and other copying or transfer papers, (other than those of heading no. 4809), duplicator stencils and offset plates, of paper whether or not put up in boxesHeading 48.17Envelopes, letter cards, plain postcards and correspondence cards, of paper, paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard containing assortment of paper stationeryHeading 48.18Toilet paper, width 36cm or less or cut to size/shape; handkerchiefs, tissues, towels, serviettes, bed sheets and similar household or hospital articles, apparel and clothing accessories of paper pulp, paper, cellulose wadding or webs of cellulose fibresHeading 48.19Cartons, boxes, cases, bags and the like, of paper, paperboard, cellulose wadding or fibres; box files, letter trays and the like, of paper or paperboard, of a kind used in offices, shops or the likeHeading 48.20Registers, account books, diaries and similar; albums for samples or collections, of paper or paperboardHeading 48.21Paper or paperboard labels of all kinds, whether or not printedHeading 48.22Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)Heading 48.23Paper, paperboard, cellulose wadding and webs of cellulose fibres; cut to size or shape, articles of paper pulp, paper and paper-board, cellulose wadding or webs of cellulose fibres, n.e.c. in chapter 48Heading

Related HS Codes

48.01Newsprint, in rolls or sheets 4801.00Newsprint; made of fibres obtained essentially by a chemi-me 48.02Uncoated paper and paperboard, used for writing, printing or 4802.10Hand-made paper or paperboard 4802.20Uncoated paper and paperboard (not 4801 or 4803); of a kind 4802.40Uncoated paper and paperboard (not 4801 or 4803); wallpaper 4802.54Uncoated paper and paperboard (not 4801 or 4803); printing, 4802.55Uncoated paper and paperboard (not 4801 or 4803); printing,

Related Data Resources

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Frequently Asked Questions

What is HS Code 48?

What products fall under HS 48?

HS Code 48 covers: Paper and paperboard, articles of paper pulp, of paper or paperboard. This is a broad category that includes more specific subcategories. Browse the child codes below for detailed product classifications.

How do I use HS Code 48 for customs?

Is HS 48 the same in every country?

The first 6 digits of HS codes are standardized worldwide by the World Customs Organization (WCO). However, most countries add additional digits (8-10 total) for their national tariff schedules. Always verify the full code with your destination country's customs authority.

What is the US import duty for HS 48?

The average US import duty for products under HS 48 is approximately 0.5% (range: 0-6%). Most FTAs: 0% Note: actual rates depend on the specific product classification and country of origin. Verify with USITC for official rates.

Can I get a lower tariff rate under a Free Trade Agreement?

Most FTAs: 0%. The US has FTAs with 20 countries including Canada, Mexico (USMCA), South Korea (KORUS), Australia, and others. To qualify for preferential rates, goods must meet rules of origin requirements and have proper documentation (e.g., Certificate of Origin).

Data verified March 2026 · Source: UN Comtrade & USITC

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