HTS heading 4808 · Chapter 48
HTS 4808: Paper and paperboard, corrugated, creped, crinkled,…
HTS heading 4808 covers 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. It has 5 tariff lines with a duty rate; the general (MFN) rates are Free (5 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 |
|---|---|---|---|---|---|
| 4808.10.00.00 | Corrugated paper and paperboard, whether or not perforated[kg] | Free | 30% | Estimate → | |
| 4808.40.00.00 | Kraft paper, creped or crinkled, whether or not embossed or perforated[kg] | Free | 36% | Estimate → | |
| 4808.90 | Other: | ||||
| 4808.90.20.00 | Creped or crinkled[kg] | Free | 36% | Estimate → | |
| 4808.90.40.00 | Embossed[kg] | Free | 18.5% | Estimate → | |
| 4808.90.60.00 | Other[kg] | Free | 35% | Estimate → |
5 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 4808.10.00.00 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.
