Chapter 48 HS Codes: Chapter 48 Commodities
CHAPTER DEFINITION & SCOPE
HS Chapter 48 of the WCO Harmonized System covers chapter 48 commodities. It groups 22 4-digit WCO headings and 101 6-digit subheadings under the official 2026 customs nomenclature [USITC HTS 2026].
Chapter
Ch 48
Headings
22 Headings
Subheadings
101 HS6
US Tariff Status
Active 2026
Chapter 48 4-Digit Headings Directory
| Heading | WCO Heading Description | Subheading Count | Directory Link |
|---|---|---|---|
| Heading 4801 | Newsprint, in rolls or sheets | 1 subheadings | Browse Heading 4801 → |
| Heading 4802 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard | 11 subheadings | Browse Heading 4802 → |
| Heading 4803 | Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibers, whether or not creped, crinkled, embossed, perforated, surface-colored, surface decorated or printed, in rolls or sheets | 1 subheadings | Browse Heading 4803 → |
| Heading 4804 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 | 12 subheadings | Browse Heading 4804 → |
| Heading 4805 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter | 11 subheadings | Browse Heading 4805 → |
| Heading 4806 | Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets | 4 subheadings | Browse Heading 4806 → |
| Heading 4807 | Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets | 1 subheadings | Browse Heading 4807 → |
| 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 | 3 subheadings | Browse Heading 4808 → |
| Heading 4809 | Carbon 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 sheets | 2 subheadings | Browse Heading 4809 → |
| Heading 4810 | Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size | 10 subheadings | Browse Heading 4810 → |
| Heading 4811 | Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 | 7 subheadings | Browse Heading 4811 → |
| Heading 4812 | Filter blocks, slabs and plates, of paper pulp | 1 subheadings | Browse Heading 4812 → |
| Heading 4813 | Cigarette paper, whether or not cut to size or in the form of booklets or tubes | 3 subheadings | Browse Heading 4813 → |
| Heading 4814 | Wallpaper and similar wallcoverings; window transparencies of paper | 2 subheadings | Browse Heading 4814 → |
| Heading 4816 | Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes | 2 subheadings | Browse Heading 4816 → |
| Heading 4817 | Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 3 subheadings | Browse Heading 4817 → |
| Heading 4818 | Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding |
5 subheadings | Browse Heading 4818 → |
| Heading 4819 | Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like | 6 subheadings | Browse Heading 4819 → |
| Heading 4820 | Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard | 6 subheadings | Browse Heading 4820 → |
| Heading 4821 | Paper and paperboard labels of all kinds, whether or not printed | 2 subheadings | Browse Heading 4821 → |
| Heading 4822 | Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) | 2 subheadings | Browse Heading 4822 → |
| 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 | 6 subheadings | Browse Heading 4823 → |
Chapter 48 Subheading Sample & MFN Duty Rates
| HS Code | Subheading Description | Heading | Action |
|---|---|---|---|
| 4801.00 | Newsprint, in rolls or sheets | 4801 | View 4801.00 → |
| 4802.10 | Handmade paper and paperboard | 4802 | View 4802.10 → |
| 4802.20 | Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard | 4802 | View 4802.20 → |
| 4802.40 | Wallpaper base (hanging paper) | 4802 | View 4802.40 → |
| 4802.54 | Other paper and paperboard, not containing fibers obtained by a mechanical or chemi-mechanical process or of which not more than |
4802 | View 4802.54 → |
| 4802.55 | Other paper and paperboard, not containing fibers obtained by a mechanical or chemi-mechanical process or of which not more than |
4802 | View 4802.55 → |
| 4802.56 | Other paper and paperboard, not containing fibers obtained by a mechanical or chemi-mechanical process or of which not more than |
4802 | View 4802.56 → |
| 4802.57 | Other paper and paperboard, not containing fibers obtained by a mechanical or chemi-mechanical process or of which not more than |
4802 | View 4802.57 → |
| 4802.58 | Other paper and paperboard, not containing fibers obtained by a mechanical or chemi-mechanical process or of which not more than |
4802 | View 4802.58 → |
| 4802.61 | Other paper and paperboard, of which more than |
4802 | View 4802.61 → |
| 4802.62 | Other paper and paperboard, of which more than |
4802 | View 4802.62 → |
| 4802.69 | Other paper and paperboard, of which more than |
4802 | View 4802.69 → |
| 4803.00 | Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibers, whether or not creped, crinkled, embossed, perforated, surface-colored, surface decorated or printed, in rolls or sheets | 4803 | View 4803.00 → |
| 4804.11 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803, Kraftliner, Unbleached | 4804 | View 4804.11 → |
| 4804.19 | Kraftliner, Other | 4804 | View 4804.19 → |
EXPERT CLASSIFICATION PRO TIPS
Common Pitfalls When Classifying Chapter 48 Goods
- Always review WCO Section and Chapter Legal Notes before assigning 4-digit headings.
- Distinguish carefully between unprocessed raw materials and further prepared or processed articles.
- Verify Partner Government Agency (PGA) flags for agriculture, food, or chemical items.
- Cross-reference official CBP CROSS rulings for binding precedents on mixed or composite goods.
Official Primary Sources & Authority References
USITC HTS Chapter 48 Tariff ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
Customs Rulings Online Search System for Chapter 48 binding classification precedents.
WCO HS Nomenclature ↗
World Customs Organization international 6-digit Harmonized System backbone standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau trade statistics and Schedule B concordance portal.
Chapter 48 Frequently Asked Questions (FAQ)
What commodities are covered under HS Chapter 48?
Chapter 48 (Chapter 48 Commodities) covers WCO Harmonized System 4-digit headings from 4801 upward, encompassing primary goods, raw materials, and manufactured articles within this nomenclature section.
How many 4-digit headings exist in HS Chapter 48?
Chapter 48 contains 22 official 4-digit WCO headings and 101 6-digit tariff subheadings.
What is the US general import duty range for Chapter 48 commodities?
Base customs duties under Chapter 48 range from 0.0% (Duty-Free) up to representative MFN rate limits depending on 10-digit HTS statistical suffix extensions.
Do Section 301 China tariffs apply to Chapter 48 imports?
Section 301 tariffs depend on specific 8-digit HTS subheadings. Importers must verify if their exact HTS code appears on USTR Lists 1 through 4A.
Are Partner Government Agency (PGA) permits required for Chapter 48?
PGA message-set flags (such as FDA, USDA APHIS, EPA, or CITES) apply conditionally depending on the commodity classification within Chapter 48.
How are products classified between adjacent headings in Chapter 48?
Classification follows WCO General Rules of Interpretation (GRI) 1 through 6, prioritizing specific heading terms over general descriptions.
Can Chapter 48 goods enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in USMCA member states (US, Mexico, Canada) or FTA partners enter duty-free under SPI code P, KR, AU, or CL with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Chapter 48 shipments?
Eligible commercial shipments valued at $800 USD or less imported by one person on one day may enter duty-free under 19 U.S.C. 1321.
What documents are required for formal entry of Chapter 48 goods?
Commercial Invoice, Packing List, Bill of Lading/Air Waybill, and entry summary CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer obtain a binding CBP ruling for Chapter 48?
Importers may submit an e-Ruling application under 19 CFR Part 177 to CBP National Commodity Specialist Division.