HTS heading 4804 · Chapter 48
HTS 4804: Uncoated kraft paper and paperboard, in rolls or…
HTS heading 4804 covers uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803. It has 18 tariff lines with a duty rate; the general (MFN) rates are Free (18 lines).
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| Kraftliner: | |||||
| 4804.11.00.00 | Unbleached[kg] | Free | 20% | Estimate → | |
| 4804.19.00.00 | Other[kg] | Free | 20% | Estimate → | |
| Sack kraft paper: | |||||
| 4804.21.00.00 | Unbleached[kg] | Free | 30% | Estimate → | |
| 4804.29.00.00 | Other[kg] | Free | 30% | Estimate → | |
| Other kraft paper and paperboard weighing 150 g/m² or less: | |||||
| 4804.31 | Unbleached: | ||||
| Condenser paper: | |||||
| 4804.31.10.00 | Weighing over 15 g/m² but not over 30 g/m²[kg] | Free | 20.5% | Estimate → | |
| 4804.31.20.00 | Other[kg] | Free | 25% | Estimate → | |
| 4804.31.40 | Wrapping paper | Free | 30% | ||
| 4804.31.40.20 | Bag or sack paper[kg] | Estimate → | |||
| 4804.31.40.40 | Other[kg] | Estimate → | |||
| 4804.31.60.00 | Other[kg] | Free | 30% | Estimate → | |
| 4804.39 | Other: | ||||
| 4804.39.20.00 | Condenser paper[kg] | Free | 25% | Estimate → | |
| 4804.39.40 | Wrapping paper | Free | 30% | ||
| 4804.39.40.20 | Bag or sack paper[kg] | Estimate → | |||
| Other: | |||||
| 4804.39.40.41 | Tissue paper having a basis weight not exceeding 29 g/m², in sheets[kg] | Estimate → | |||
| 4804.39.40.49 | Other[kg] | Estimate → | |||
| 4804.39.60 | Other | Free | 30% | ||
| 4804.39.60.20 | Base stock for trays, dishes, plates, cups and the like[kg] | Estimate → | |||
| 4804.39.60.40 | Other[kg] | Estimate → | |||
| Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²: | |||||
| 4804.41 | Unbleached: | ||||
| 4804.41.20.00 | Wrapping paper[kg] | Free | 30% | Estimate → | |
| 4804.41.40.00 | Other[kg] | Free | 30% | Estimate → | |
| 4804.42.00 | 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 | 30% | ||
| 4804.42.00.10 | Base stock for milk cartons and other beverage containers[kg] | Estimate → | |||
| Other: | |||||
| 4804.42.00.20 | Folding carton stock[kg] | Estimate → | |||
| 4804.42.00.30 | Base stock for trays, dishes, plates, cups and the like[kg] | Estimate → | |||
| Other: | |||||
| 4804.42.00.40 | Base stock for packaging[kg] | Estimate → | |||
| 4804.42.00.50 | Other[kg] | Estimate → | |||
| 4804.49.00.00 | Other[kg] | Free | 30% | Estimate → | |
| Other kraft paper and paperboard weighing 225 g/m² or more: | |||||
| 4804.51.00.00 | Unbleached[kg] | Free | 30% | Estimate → | |
| 4804.52.00 | 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 | 30% | ||
| 4804.52.00.10 | Base stock for milk cartons and other beverage containers[kg] | Estimate → | |||
| Other: | |||||
| 4804.52.00.20 | Folding carton stock[kg] | Estimate → | |||
| 4804.52.00.30 | Base stock for trays, dishes, plates, cups and the like[kg] | Estimate → | |||
| Other: | |||||
| 4804.52.00.40 | Base stock for packaging[kg] | Estimate → | |||
| 4804.52.00.50 | Other[kg] | Estimate → | |||
| 4804.59.00.00 | Other[kg] | Free | 30% | Estimate → |
35 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 4804.11.00.00 at the general rate of Free, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (Free) | $0.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $47.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Frequently asked questions
What is the duty rate for HTS 4804?
Heading 4804 has 18 rate lines. The general (MFN) duty rates are Free (18 lines). Products of free trade agreement partners may enter at the special rate, and Column 2 rates apply to countries without normal trade relations. Chapter 99 tariffs can be added on top: calculate the full amount.
Do Section 301, 232 or 201 tariffs apply to HTS 4804?
It depends on the 8- or 10-digit subheading, the country of origin, the entry date and, for Section 232, the metal content. These additional duties are listed in Chapter 99 of the HTS. The free duty calculator checks each program for a given code, origin and date and shows which apply and why.
What fees are added to an import under HTS 4804?
Formal entries pay the Merchandise Processing Fee of 0.3464% of value (minimum $34.58, maximum $670.86 in FY2027). Ocean shipments also pay the Harbor Maintenance Fee of 0.125% of value. See the import duty calculator for how they combine.