Tariff WatchFor business

HTS 4802

Heading 4802 covers 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. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 4802.10.00.00, the first line under this heading. Its Column 1 rate is Free. On top of that, the ad valorem total depends on origin: China carries 37.50% and United Kingdom carries 10.00%.

Chapter 48 · Verified 2026-08-31
HTS 2026HTSRev17

56 statistical lines under this heading · 1 distinct Column 1 rate · highest ad valorem total 37.50% from China · lowest 10.00% from United Kingdom

OriginAd valorem layersLayersReported under
China CHN37.50%mfn + s301 + s3019903.88.03 9903.05.31
Vietnam VNM12.50%mfn + s3019903.05.84
Japan JPN12.50%s3019903.05.49
South Korea KOR12.50%s3019903.05.71
Thailand THA12.50%mfn + s3019903.05.77
Brazil BRA12.50%mfn + s3019903.05.27
Mexico MEX10.00%mfn + s3019903.05.55
Canada CAN10.00%mfn + s3019903.05.29
India IND10.00%mfn + s3019903.05.44
Germany DEU10.00%s3019903.05.39
Italy ITA10.00%s3019903.05.39
United Kingdom GBR10.00%mfn + s3019903.05.81
Table 1Rate by country of origin for 4802.10.00.00, resolved 2026-08-31. The first statistical line under 4802; other lines may carry different Column 1 rates.
CodeDescriptionColumn 1SpecialUnits
4802.10.00.00Handmade paper and paperboardFreekg
4802.20.10.00In 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 stateFree
4802.20.20.00Basic paper to be sensitized for use in photographyFreekg, m²
4802.20.40.20Containing by weight 25 percent or more cotton fiberinheritedkg
4802.20.40.40Otherinheritedkg
4802.40.00.00Wallpaper base (hanging paper)Freekg
4802.54.10.00Writing paperFreekg
4802.54.20.00India and bible paperFreekg
4802.54.31.00OtherFreekg
4802.54.50.00Basic paper to be sensitized for use in photographyFreekg, m2
4802.54.61.00OtherFreekg
4802.55.10.00Writing and cover paperFreekg
4802.55.20.00Drawing paperFreekg
4802.55.30.00India and bible paperFreekg
4802.55.40.00OtherFreekg
4802.55.60.00Basic paper to be sensitized for use in photographyFreekg, m²
4802.55.70.20Containing by weight 25 percent or more cotton fiberinheritedkg
4802.55.70.40Otherinheritedkg
4802.56.10.00Writing and cover paperFreekg
4802.56.20.00Drawing paperFreekg
4802.56.30.00India and bible paperFreekg
4802.56.40.00OtherFreekg
4802.56.60.00Basic paper to be sensitized for use in photographyFreekg, m²
4802.56.70.20Containing by weight 25 percent or more cotton fiberinheritedkg
4802.56.70.50Writing and cover paperinheritedkg
4802.56.70.90Otherinheritedkg
4802.57.10.40With one side equal to 965 mm and the other side equal to 635 mm in the unfolded stateinheritedkg
4802.57.10.85Otherinheritedkg
4802.57.20.00Drawing paperFreekg
4802.57.30.00India and bible paperFreekg
4802.57.40.40With one side equal to 965 mm and the other side equal to 635 mm in the unfolded stateinheritedkg
4802.57.40.85Otherinheritedkg
4802.58.10.00Writing and cover paperFreekg
4802.58.20.20Drawing paperinheritedkg
4802.58.20.40Bristolsinheritedkg
4802.58.20.80Otherinheritedkg
4802.58.50.00Basic paper to be sensitized for use in photographyFreekg, m²
4802.58.60.20Containing by weight 25 percent or more cotton fiberinheritedkg
4802.58.60.40Otherinheritedkg
4802.61.10.00Writing and cover paperFreekg
4802.61.20.00Drawing paperFreekg
4802.61.31.10Weighing less than 40 g/m2inheritedkg
4802.61.31.35Supercalenderedinheritedkg
4802.61.31.91Otherinheritedkg
4802.61.50.00Basic paper to be sensitized for use in photographyFreekg, m²
4802.61.60.20Containing by weight 25 percent or more cotton fiberinheritedkg
4802.61.60.40Otherinheritedkg
4802.62.10.00Writing and cover paperFreekg
4802.62.20.00Drawing paperFreekg
4802.62.30.00OtherFreekg
4802.62.50.00Basic paper to be sensitized for use in photographyFreekg, m²
4802.62.61.20Containing by weight 25 percent or more cotton fiberinheritedkg
4802.62.61.40Otherinheritedkg
4802.69.10.00Writing and cover paperFreekg
4802.69.20.00Drawing paperFreekg
4802.69.30.00OtherFreekg
Table 2Statistical suffixes under 4802. Duty is assessed at the 10-digit level; the Column 1 rate is stated at the subheading and inherited below it.
ProgrammeRate as publishedContributionReported underIn force from
Column 1 General (MFN)Free0.00%not established

Source: USITC, Harmonized Tariff Schedule of the United States, 2026 HTS Revision 17, published 2026-08-01. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading + 25%25.00%9903.88.032018-09-24
Status unconfirmed. The second statutory four-year review of this action is running. The continuation-request deadlines for the underlying 2018 actions closed on 2026-07-05 and 2026-08-22 and no continuation notice has been published. There is no evidence of termination either, and the duty is almost certainly still collectible; what we cannot do is cite a document saying so.

Source: USTR, Notice of Modification of Section 301 Action: China's Acts, Policies and Practices Related to Technology Transfer (List 3) (83 FR 47974), published 2018-09-21. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading + 12.5%12.50%9903.05.312026-07-24

Source: USTR, Notice of Actions in Section 301 Investigations of Various Economies (FR Doc. 2026-15181), published 2026-07-28. Verified 2026-08-31.

Table 3Duty stack for 4802.10.00.00 from China, resolved 2026-08-31.

Common questions

What is the duty rate for HTS 4802?
Heading 4802 covers 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. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 4802.10.00.00, the first line under this heading. Its Column 1 rate is Free. On top of that, the ad valorem total depends on origin: China carries 37.50% and United Kingdom carries 10.00%.
Why does the rate differ by country for the same HTS code?
The Column 1 rate is the same for every origin with normal trade relations. Trade-remedy duties under Sections 232, 301 and 338 are imposed by origin, by product, or by both, so two shipments of the same article from different countries can carry very different totals.
Is this the rate I will actually pay?
It is the rate that applies to this classification and origin on the date shown. The duty owed on a specific entry also depends on the 10-digit statistical suffix, declared content where a duty is content-based, preference eligibility, and any AD/CVD order in scope.