HTS Chapter 48 tariff rates (headings 4801–4823), 2026
Chapter 48 has 225 tariff lines across 22 headings. 225 (100%) enter duty-free at the general (MFN) rate, and 225 are on a Section 301 list, so products of China pay an extra duty on top.
225 tariff lines, USITC 2026HTSRev19. Specific or compound = a rate per unit (e.g. ¢/kg), not a percentage.
Section 301 China lists in chapter 48
| List | Duty for products of China | Lines |
|---|---|---|
| List 3 | Base rate + 25% | 222 |
| List 4A | Base rate + 7.5% | 3 |
Highest general duty rates in chapter 48
| HTS code | Description | General rate | Section 301 |
|---|---|---|---|
4801.00.01 | Newsprint, in rolls or sheets | Free | List 3 (+25%) |
4802.10.00.00 | Handmade paper and paperboard | Free | List 3 (+25%) |
4802.20.10.00 | In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state | Free | List 3 (+25%) |
4802.20.20.00 | Basic paper to be sensitized for use in photography | Free | List 3 (+25%) |
4802.20.40 | Other | Free | List 3 (+25%) |
4802.40.00.00 | Wallpaper base (hanging paper) | Free | List 3 (+25%) |
All headings in chapter 48
| Heading | Description | Lines | Duty-free | Top rate | On 301 |
|---|---|---|---|---|---|
4801 | Newsprint, in rolls or sheets | 1 | 1 | 0% | 1 |
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: | 43 | 43 | 0% | 43 |
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: | 2 | 2 | 0% | 2 |
4804 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803: | 18 | 18 | 0% | 18 |
4805 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter: | 21 | 21 | 0% | 21 |
4806 | Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets: | 4 | 4 | 0% | 4 |
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: | 4 | 4 | 0% | 4 |
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: | 5 | 5 | 0% | 5 |
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: | 7 | 7 | 0% | 7 |
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: | 43 | 43 | 0% | 43 |
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: | 23 | 23 | 0% | 23 |
4812 | Filter blocks, slabs and plates, of paper pulp | 1 | 1 | 0% | 1 |
4813 | Cigarette paper, whether or not cut to size or in the form of booklets or tubes: | 3 | 3 | 0% | 3 |
4814 | Wallpaper and similar wallcoverings; window transparencies of paper: | 2 | 2 | 0% | 2 |
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 | 2 | 0% | 2 |
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: | 4 | 4 | 0% | 4 |
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 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers: | 5 | 5 | 0% | 5 |
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: | 8 | 8 | 0% | 8 |
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: | 7 | 7 | 0% | 7 |
4821 | Paper and paperboard labels of all kinds, whether or not printed: | 4 | 4 | 0% | 4 |
4822 | Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened): | 2 | 2 | 0% | 2 |
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: | 16 | 16 | 0% | 16 |
General rates apply to most countries; free-trade partners can qualify for the special rate, and Column 2 applies to a few countries. Other duties (Section 232, antidumping/countervailing, other Chapter 99 measures) can also apply. Always confirm a classification with CBP or a licensed customs broker.
How to check any single code in seconds: How to check any US tariff rate by HTS code. Chapter 47 · Chapter 49 · All chapters