HTS heading 4823 · Chapter 48

HTS 4823: Other paper, paperboard, cellulose wadding and webs of…

HTS heading 4823 covers 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. It has 16 tariff lines with a duty rate; the general (MFN) rates are Free (16 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.

HTS code

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Country of origin

Customs value (USD)

Mode of transport

Entry date

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Tariff lines and duty rates

HTS code	Description	General	Column 2	Estimate
4823.20	Filter paper and paperboard:
4823.20.10.00	Paint filters and strainers[kg]	Free	35%	Estimate →
4823.20.90.00	Other[kg]	Free	30%	Estimate →
4823.40.00.00	Rolls, sheets and dials, printed for self-recording apparatus[kg]	Free	35%	Estimate →
	Trays, dishes, plates, cups and the like, of paper or paperboard:
4823.61.00	Of bamboo	Free	35%
4823.61.00.20	Cups and round nested food containers[kg]			Estimate →
4823.61.00.40	Other[kg]			Estimate →
4823.69.00	Other	Free	35%
4823.69.00.20	Cups and round nested food containers[kg]			Estimate →
4823.69.00.40	Other[kg]			Estimate →
4823.70.00	Molded or pressed articles of paper pulp	Free	30%
4823.70.00.20	Plates, bowls or cups[No.]			Estimate →
4823.70.00.40	Other[kg]			Estimate →
4823.90	Other:
4823.90.10.00	Of paper pulp[kg]	Free	30%	Estimate →
4823.90.20.00	Of papier-mâché[kg]	Free	25%	Estimate →
	Other:
4823.90.31.00	Cards, not punched, for punchcard machines, whether or not in strips[kg]	Free	30%	Estimate →
4823.90.40.00	Frames or mounts for photographic slides[kg]	Free	45%	Estimate →
4823.90.50.00	Hand fans[kg, No.]	Free	50%	Estimate →
	Other:
	Of coated paper or paperboard:
4823.90.60.00	Gaskets, washers and other seals[kg]	Free	26.5%	Estimate →
4823.90.67.00	Other[kg]	Free	26.5%	Estimate →
4823.90.70.00	Of cellulose wadding[kg]	Free	19.5%	Estimate →
	Other:
4823.90.80.00	Gaskets, washers and other seals[kg]	Free	35%	Estimate →
4823.90.86	Other	Free	35%
4823.90.86.20	Shoe covers (booties) of a kind described in statistical note 2 to this chapter[kg]			Estimate →
4823.90.86.80	Other[kg]			Estimate →

24 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 4823.20.10.00 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 4823?

Heading 4823 has 16 rate lines. The general (MFN) duty rates are Free (16 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 4823?

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 4823?

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.