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HS Code 4804.42 : Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²:, Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process

The 6-digit Harmonized System (HS) code for other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²:, bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process is 4804.42. Under the 2026 United States (USITC HTS), the representative MFN general duty rate is Free [USITC HTS Tariff Schedule 2026].

Chapter

Ch 48

Heading

4804

Subheading

4804.42

US MFN Duty

Free

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 48

Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803

Heading 4804

4804

Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803

Subheading .42

.42

Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²:, Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

United States (USITC HTS 2026)

4804.42.00

Representative General Duty

Free

Verified July 2026 · USITC Source

MODULE 5: US IMPORT DUTY & FEE BREAKDOWN (LANDED COST STACK)

Base Customs Duty

Free

MFN Rate [USITC]

Merchandise Processing Fee (MPF)

0.3464%

Min $32.71 / Max $634.62 [19 CFR 24.23]

Harbor Maintenance Fee (HMF)

0.125%

Ocean Cargo [19 CFR 24.24]

Federal Import VAT / GST

0.00%

US Has NO Federal VAT

Notice: Duty rates and trade remedies change frequently (Section 301, Section 232, anti-dumping orders, de minimis thresholds). Duty calculations are estimates for informational purposes only. Always verify exact rates with U.S. Customs and Border Protection (CBP) or a licensed customs broker prior to import.

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 4804.42

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 4804.42.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status

0% Additional Duty (Exempt)

Section 232 Steel/Aluminum Status

Exempt (Non-Metal Commodity)

EU CBAM Carbon Alert

Not in Scope

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
P	United States-Mexico-Canada Agreement (USMCA)	Free	Must meet USMCA Regional Value Content (RVC) or tariff shift rules.
KR	U.S.-Korea Free Trade Agreement (KORUS)	Free	Direct shipment from South Korea with KORUS Certificate of Origin.
AU	U.S.-Australia Free Trade Agreement	Free	Wholly obtained or tariff shift rule under US-Australia FTA.
A / D	GSP / African Growth & Opportunity Act (AGOA)	Free	35% local value-add requirement for beneficiary country origin.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²:, Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process

MODULE 11: Official CBP CROSS Binding Classification Rulings

No official CBP CROSS classification precedents indexed for subheading 480442 yet.

US National HTS Tariff Lines (4804.42)

HTS Code	Description	General Rate	Special (FTA) Rate	Column 2 Rate	Unit
4804.42.00	Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²:, Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process	Free	Free	30%	—
4804.42.00.10	Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²:, Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process, Base stock for milk cartons and other beverage containers	Free	Free	Rate on request	kg
4804.42.00.20	Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²:, Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process, Other, Folding carton stock	Free	Free	Rate on request	kg
4804.42.00.30	Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²:, Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process, Other, Base stock for trays, dishes, plates, cups and the like	Free	Free	Rate on request	kg
4804.42.00.40	Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²:, Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process, Other, Other, Base stock for packaging	Free	Free	Rate on request	kg
4804.42.00.50	Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²:, Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process, Other, Other, Other	Free	Free	Rate on request	kg

US 10-Digit Statistical HTS Breakout (4804.42)

5 Declarable Lines · USITC 2026

10-Digit HTS Code	Statistical Description	General MFN Rate	FTA / Special Rate	Unit
4804.42.00.10	Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803: Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²: Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process Base stock for milk cartons and other beverage containers	Free	Base MFN	kg
4804.42.00.20	Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803: Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²: Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process Other: Folding carton stock	Free	Base MFN	kg
4804.42.00.30	Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803: Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²: Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process Other: Base stock for trays, dishes, plates, cups and the like	Free	Base MFN	kg
4804.42.00.40	Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803: Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²: Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process Other: Other: Base stock for packaging	Free	Base MFN	kg
4804.42.00.50	Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803: Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²: Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process Other: Other: Other	Free	Base MFN	kg

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
4804.11	Subheading under Heading 4804	HS 4804.11 undefined Duty & Entry Rules →
4804.19	Subheading under Heading 4804	HS 4804.19 undefined Duty & Entry Rules →
4804.21	Subheading under Heading 4804	HS 4804.21 undefined Duty & Entry Rules →
4804.29	Subheading under Heading 4804	HS 4804.29 undefined Duty & Entry Rules →

MODULE 13: Industry Classification & Crosswalk Mesh (NAICS & Schedule B)

U.S. Census NAICS Code

322130 : Pulp, Paper, and Paperboard Mills

U.S. Census Schedule B (Exports)

4804.42.0010 : KRFT BASE STCK MLK CARTN ETC UNCT BLCH 151-224G/M2

Official Primary Sources & Authority References

USITC HTS Chapter 48 Tariff Schedule (2026) ↗

Official U.S. 10-digit tariff lines and general duty rates for Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²:, Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process.

CBP CROSS Ruling Database (4804.42) ↗

Binding customs classification precedents for Heading 4804.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²:, Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process?

Under WCO Harmonized System 2022 and United States (USITC HTS), Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²:, Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process is classified under HS 4804.42 (Heading 4804, Chapter 48). The representative US MFN general duty rate is Free.

How is HS 4804.42 distinguished within Heading 4804 (Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803)?

Heading 4804 covers Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803. Subheading 4804.42 specifically isolates Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²:, Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 4804.

What are the primary candidate subheadings related to HS 4804.42?

Related subheadings under Heading 4804 include 4804.11, 4804.19, 4804.21, 4804.29, 4804.31, 4804.39, 4804.41, 4804.49. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²:, Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 4804.42 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²:, Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process?

Commercial shipments of Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²:, Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 4804.42?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What U.S. Census NAICS industry code corresponds to HS 4804.42?

HS 4804.42 maps to NAICS code 322130 (Pulp, Paper, and Paperboard Mills) under official U.S. Census Bureau trade concordance tables.

Does the United States assess federal VAT or GST on imports of HS 4804.42?

No. The United States does NOT charge a federal Value-Added Tax (VAT) or Goods and Services Tax (GST) on imports. Importers pay customs duty + MPF + HMF (if ocean freight).

How are Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF) calculated?

MPF is assessed at 0.3464% of entered value (min $32.71, max $634.62 per entry). HMF is assessed at 0.125% on ocean freight shipments entering US ports.

What is the Section 321 de minimis duty-free threshold for HS 4804.42?

Under Section 321 (19 U.S.C. 1321), eligible shipments valued at $800 USD or less imported by one person on one day enter duty-free and tax-free.

What U.S. Customs bond requirements apply to commercial entries under HS 4804.42?

Formal entries with customs value exceeding $2,500 USD require a continuous customs entry bond (CBP Form 301) to guarantee payment of duties, taxes, and fees.

What Importer Security Filing (ISF 10+2) rules apply to ocean imports of HS 4804.42?

Ocean container shipments bound for US ports require electronic ISF 10+2 submission via ACE at least 24 hours before loading at foreign ports.

How do USMCA preference rules apply to commercial imports under HS 4804.42?

Qualifying originating goods from Canada or Mexico meeting USMCA tariff-shift or Regional Value Content (RVC) rules enter duty-free under SPI code 'P'.

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