Schedule in force 2026-08-31HTS 2026HTSRev17HTS 4805 · Chapter 48
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HTS 4805

Heading 4805 covers other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 4805.11.00.00, 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

30 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 4805.11.00.00, resolved 2026-08-31. The first statistical line under 4805; other lines may carry different Column 1 rates.
CodeDescriptionColumn 1SpecialUnits
4805.11.00.00Semichemical fluting paperFree—kg
4805.12.10.00Weighing 150 g/m² or lessFree—kg
4805.12.20.00Weighing over 150 g/m²Free—kg
4805.19.10.00Weighing 150 g/m² or lessFree—kg
4805.19.20.00Weighing over 150 g/m²Free—kg
4805.24.50.00Weighing not over 15 g/m²Free—kg
4805.24.70.00Weighing over 15 g/m² but not over 30 g/m²Free—kg
4805.24.90.00Weighing over 30 g/m²Free—kg
4805.25.00.00Weighing more than 150 g/m²Free—kg
4805.30.00.00Sulfite wrapping paperFree—kg
4805.40.00.00Filter paper and paperboardFree—kg
4805.50.00.00Felt paper and paperboardFree—kg
4805.91.10.10Folding carton boardinherited—kg
4805.91.10.90Otherinherited—kg
4805.91.20.00Condenser paperFree—kg
4805.91.50.00Weighing not over 15 g/m²Free—kg
4805.91.70.00Weighing over 15 g/m² but not over 30 g/m²Free—kg
4805.91.90.00Weighing over 30 g/m²Free—kg
4805.92.20.00PressboardFree—kg
4805.92.40.10Folding carton boardinherited—kg
4805.92.40.20Construction paperinherited—kg
4805.92.40.30Linerboard containing by weight less than 80 percent chemical sulfate wood pulpinherited—kg
4805.92.40.40Otherinherited—kg
4805.93.20.00PressboardFree—kg
4805.93.40.10Folding carton boardinherited—kg
4805.93.40.15Wet machine boardinherited—kg
4805.93.40.20Construction paperinherited—kg
4805.93.40.30Linerboard containing by weight less than 80 percent chemical sulfate wood pulpinherited—kg
4805.93.40.50Tube and core boardinherited—kg
4805.93.40.60Otherinherited—kg
Table 2Statistical suffixes under 4805. 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 4805.11.00.00 from China, resolved 2026-08-31.

Common questions

What is the duty rate for HTS 4805?
Heading 4805 covers other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 4805.11.00.00, 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.