Chapter 4808 — Customs Tariff Headings
Subheadings
Products classified under Tariff item 48.08
B Flute Corrugated Rolls for Displays
B flute corrugated paperboard rolls with a fine profile, designed for point-of-purchase displays. The corrugated structure provides a balance of printability and strength, making it suitable for retail and promotional packaging. This product falls under tariff item 4808.10.00 as corrugated paperboard in rolls.
4808.10.00C Flute Heavy Duty Corrugated Sheets
Standard C flute corrugated sheets used for general shipping cartons, offering high burst strength and durability. These sheets are a common packaging material for a variety of goods. They are classified under tariff item 4808.10.00 as corrugated paperboard in sheets.
4808.10.00Colored Corrugated Paperboard Sheets
Corrugated paperboard sheets dyed in solid colors throughout the mass for branded packaging applications. The color is integrated into the fibers, not applied as a surface coating, preserving the corrugated structure. This product falls under tariff item 4808.10.00 as corrugated paperboard in sheets.
4808.10.00Corrugated Poly-Kraft Lined Sheets
Corrugated paperboard sheets with a thin poly-kraft liner for moisture resistance, used in produce packaging. The paper component predominates, and the corrugated structure remains the primary feature. This product is classified under tariff item 4808.10.00 as corrugated paperboard in sheets.
4808.10.00Double Wall Corrugated Paperboard Rolls
Double wall corrugated paperboard rolls with two fluted layers separated by a middle liner, providing enhanced stacking strength for heavy-duty packaging. The corrugated structure is the defining characteristic, and the product is in roll form. This falls under tariff item 4808.10.00 as corrugated paperboard in rolls.
4808.10.00E Flute Corrugated Packaging Sheets
E flute corrugated paperboard sheets with fine flutes, ideal for retail displays and lightweight boxes requiring rigidity with minimal material. The thin flute profile offers a smooth surface for printing while maintaining corrugated strength. This product is classified under tariff item 4808.10.00 as corrugated paperboard in sheets.
4808.10.00Embossed Corrugated Divider Sheets
Corrugated paperboard sheets with embossed patterns to enhance grip in dividers and partitions, used in shelving and pallet dividers. The embossing is a secondary feature that does not alter the corrugated nature of the product. This falls under tariff item 4808.10.00 as corrugated paperboard in sheets.
4808.10.00Fanfold Corrugated Paperboard
Fanfold corrugated paperboard sheets with perforations that allow accordion folding for dispensers, used in auto-feed packaging systems. The perforations are explicitly covered by the tariff item description. This product is classified under tariff item 4808.10.00 as corrugated paperboard, whether or not perforated.
4808.10.00Microflute Corrugated Rolls
Microflute corrugated paperboard rolls with N or F flute profiles, designed for high-graphic printing and litho-lamination in premium packaging. The fine flute structure provides a smooth surface while retaining corrugated strength. This falls under tariff item 4808.10.00 as corrugated paperboard in rolls.
4808.10.00Perforated Corrugated Linerboard Sheets
Corrugated paperboard sheets with perforation lines for easy tearing, used in protective packaging inserts. The perforations are explicitly included in the tariff item description, making this product a direct match. This is classified under tariff item 4808.10.00 as corrugated paperboard, whether or not perforated.
4808.10.00Perforated Single Face Corrugated Rolls
Single face corrugated paper rolls with one flat liner and perforations, used for wrapping fragile items as a cushioning material. The perforations are covered by the tariff item description, and the corrugated structure is intact. This falls under tariff item 4808.10.00 as corrugated paperboard, whether or not perforated.
4808.10.00Recycled Content Corrugated Paperboard
Corrugated paperboard made from 100% recycled fibers, available in large sheets for sustainable packaging applications. The fiber source does not affect classification, as the corrugated structure is the defining feature. This product is classified under tariff item 4808.10.00 as corrugated paperboard in sheets.
4808.10.00Single Wall Corrugated Cardboard Sheets
Single wall corrugated paperboard sheets with a fluted medium glued between two flat linerboards, commonly available in sizes like 48x96 inches. The corrugated structure is the primary feature, and the sheets are ready for use in packaging. This falls under tariff item 4808.10.00 as corrugated paperboard in sheets.
4808.10.00Triple Wall Corrugated Heavy Duty Sheets
Triple wall corrugated paperboard sheets with three fluted layers for industrial crates and pallets, capable of handling heavy loads. The multi-layer corrugated structure provides exceptional strength. This product is classified under tariff item 4808.10.00 as corrugated paperboard in sheets.
4808.10.00Wet-Strength Corrugated Sheets
Corrugated paperboard sheets treated for wet-strength, designed for use in humid environments such as agricultural boxes. The wet-strength treatment does not alter the corrugated structure, and the product remains paper-based. This falls under tariff item 4808.10.00 as corrugated paperboard in sheets.
4808.40.00Creped Embossed Kraft Battery Wrap
>- Creped embossed kraft paper used as a battery wrap. The kraft paper is creped and embossed to provide insulation and cushioning, falling under tariff item 4808.40.00 as kraft paper that is creped or crinkled, whether or not embossed or perforated.
4808.40.00Creped Perforated Kraft Medical Wrapper
>- Creped and perforated kraft paper used as a sterilization wrap for medical packaging. The kraft base is creped for softness and perforated for breathability, meeting the description of kraft paper, creped or crinkled, whether or not embossed or perforated under 4808.40.00.
4808.40.00Creped Sack Kraft Paper
>- Creped sack kraft paper with at least 80% sulphate wood fibres, creped to enhance stretch and strength for multi-wall paper bags. This product qualifies as kraft paper that is creped, falling under tariff item 4808.40.00.
4808.40.00Crinkled Embossed Kraft Packaging Liner
>- Crinkled and embossed kraft paper used as a cushioning liner in boxes. The kraft paper is crinkled for flexibility and embossed for cushioning, made from sulphate pulp, and falls under tariff item 4808.40.00 as kraft paper that is creped or crinkled, whether or not embossed.
4808.40.00Crinkled Kraft Wrapping Paper
>- Crinkled kraft wrapping paper made from at least 80% chemical sulphate pulp, crinkled during production for texture and gift-wrapping applications. This product is classified under tariff item 4808.40.00 as kraft paper that is creped or crinkled.
4808.40.00Crinkled Perforated Kraft Produce Bag Liner
>- Crinkled and perforated kraft paper used as a breathable liner for produce bags. The kraft paper is crinkled for flexibility and perforated for breathability, falling under tariff item 4808.40.00 as kraft paper that is creped or crinkled, whether or not perforated.
4808.40.00Embossed Crinkled Kraft Gift Tissue
>- Lightweight kraft tissue paper that is crinkled and embossed for luxury gift lining. Despite its low weight, it is classified under tariff item 4808.40.00 as kraft paper that is creped or crinkled, whether or not embossed.
4808.40.00Embossed Kraft Crepe Wallcovering Base
>- Creped and embossed kraft paper used as a base for wallpaper, before printing. The unprinted kraft paper is creped and embossed, falling under tariff item 4808.40.00 as kraft paper that is creped or crinkled, whether or not embossed.
4808.40.00Embossed Kraft Decorative Paper
>- Kraft paper embossed with patterns for decorative packaging or crafts, derived from sulphate process fibres. This product falls under tariff item 4808.40.00 as kraft paper that is embossed, whether or not creped or crinkled.
4808.40.00Heavy Creped Kraft Insulation Facing
>- Thick creped kraft paper used as a facing for fiberglass insulation batts, optionally perforated. The industrial kraft paper is creped, falling under tariff item 4808.40.00 as kraft paper that is creped or crinkled.
4808.40.00Kraft Crepe Masking Tape Backing
>- Creped kraft paper used as a backing for painter's masking tape, providing conformability. The creped kraft paper falls under tariff item 4808.40.00 as kraft paper that is creped or crinkled, before any coating is applied.
4808.40.00Kraft Crinkle Perforated Void Fill
>- Crinkled and perforated kraft paper used for e-commerce void fill packaging. The processed kraft paper is crinkled and perforated, falling under tariff item 4808.40.00 as kraft paper that is creped or crinkled, whether or not perforated.
4808.40.00Perforated Creped Kraft Dispenser Paper
>- Creped kraft paper perforated for easy-tear rolls in dispensers, used for protective wrapping. The kraft paper is creped and perforated, falling under tariff item 4808.40.00 as kraft paper that is creped or crinkled, whether or not perforated.
4808.40.00Perforated Crinkled Kraft Floral Wrap
>- Breathable crinkled kraft paper perforated for flower bouquet wrapping. The horticultural kraft paper is crinkled and perforated, falling under tariff item 4808.40.00 as kraft paper that is creped or crinkled, whether or not perforated.
4808.40.00Perforated Kraft Crepe Table Cover Roll
>- Creped kraft rolls perforated for disposable table covers at events. The kraft paper is creped and perforated, falling under tariff item 4808.40.00 as kraft paper that is creped or crinkled, whether or not perforated.
4808.90.00Corrugated Cardboard Roll
Corrugated cardboard roll is single-faced corrugated paper in rolls, featuring a fluted corrugated medium glued to a flat liner, used for wrapping and packaging. The product is classified under 4808.90.00 as corrugated paper in rolls, not of the kind described in heading 48.03.
4808.90.00Corrugated Fluting Medium Roll
Corrugated fluting medium roll is uncoated corrugated medium paper rolls used in corrugator machines for box production. The paper has a fluted structure created during manufacturing, and the product is classified under 4808.90.00 as corrugated paper in rolls, other than that of heading 48.03.
4808.90.00Corrugated Honeycomb Paper Roll
Corrugated honeycomb paper roll is paper with a hexagonal corrugated structure in rolls, used for cushioning inserts in packaging. The honeycomb pattern provides strength and shock absorption, and the product falls under 4808.90.00 as corrugated paper in rolls.
4808.90.00Creped Absorbent Liner Roll
Creped absorbent liner roll is creped fluff pulp paper rolls used as absorbent liners in meat trays. The creping creates a crinkled texture that enhances absorbency, and the product is classified under 4808.90.00 as creped paper in rolls, not of the kind described in heading 48.03.
4808.90.00Creped Battery Separator Paper
Creped battery separator paper in rolls, textured to retain electrolyte in alkaline batteries. The creping process gives it the required porosity and surface area, placing it under tariff item 4808.90.00 as other creped paper, not elsewhere specified.
4808.90.00Creped Decorative Wrapping Tissue
Lightweight creped tissue paper in rolls or sheets for gift wrapping, with a crinkle texture that adds volume. It is not of the kind described in heading 48.03 (toilet or facial tissue stock) and is not printed, so it falls under this item for other creped paper.
4808.90.00Creped Filter Paper Rolls
Creped filter paper in continuous rolls for industrial liquid and solid separation. The creping creates a controlled porosity and surface texture. It is not sensitised or impregnated with reagents, so it is classified here as other creped paper.
4808.90.00Creped Kraft Wrapping Paper Roll
Creped kraft wrapping paper roll is machine-creped kraft paper in rolls, used for industrial gift wrapping and bundling, with a crinkled texture for stretchability. The product is classified under 4808.90.00 as creped paper in rolls, distinct from smooth papers of heading 48.03.
4808.90.00Creped Wet Strength Tissue Paper
Creped tissue paper with wet strength properties, produced by creping for enhanced absorbency and durability, supplied in rolls. It is not of the kind described in heading 48.03 (e.g., toilet or facial tissue stock) and is not further processed, so it falls under this item.
4808.90.00Crinkled Decorative Basket Liner Roll
Crinkled decorative basket liner roll is colored crinkled paper rolls used for gift basket liners. The crinkling creates a textured, decorative appearance, and the product falls under 4808.90.00 as crinkled paper in rolls.
4808.90.00Crinkled Kraft Linerboard
Crinkled kraft linerboard in rolls, over 115 g/m², with chemical sulfate fibre content for packaging reinforcement. It is crinkled, not corrugated, and does not meet the kraftliner definition in subheading note 1, so it falls under this item as other crinkled paperboard.
4808.90.00Crinkled Medical Crepe Paper
Crinkled crepe paper for sterilization wraps, providing a breathable barrier for medical packaging, in rolls. It is creped paper not of heading 48.03 and not converted into finished articles, so it falls under this item.
4808.90.00Crinkled Metallized Foil Liner Paper Roll
Crinkled metallized foil liner paper roll is crinkled paper with a vacuum-metallized aluminum foil layer in rolls, used for decorative packaging. The crinkling provides texture, and the product is classified under 4808.90.00 where the metallization is subsidiary to the paper base.
4808.90.00Crinkled Wax-Treated Paper Roll
Crinkled paper impregnated with paraffin wax, supplied in rolls for moisture-resistant bundling of goods. The wax treatment is subsidiary to the crinkling, which gives the paper its primary characteristic of flexibility and stretch. It falls under tariff item 4808.90.00 as other creped, crinkled, embossed or perforated paper, as the waxing does not remove it from Chapter 48.
4808.90.00Embossed Anti-Slip Paper Roll
Embossed paper rolls with a patterned relief designed for non-slip interleaving under pallets. The embossing creates friction that prevents goods from sliding during transport. It is classified under tariff item 4808.90.00 as other embossed paper, as the embossing is the defining feature and the paper is not of the kind described in heading 48.03.
4808.90.00Embossed Architectural Model Paper
Textured paper sheets mimicking brick, stone, or wood for architectural scale models. The embossing creates the surface texture, and the paper is not of heading 48.03, so it falls under this item as other embossed paper.
4808.90.00Embossed Battery Separator Paper
Specialty embossed paper used as separators in alkaline batteries for electrolyte retention. The embossing provides the required surface structure, and it is not an electrical insulator, so it falls under this item.
4808.90.00Embossed Ceiling Tile Backer Paper
Wet-strength embossed kraft paper used as backing on acoustic ceiling tiles. The embossing provides texture, and the paper is not of heading 48.03, so it falls under this item as other embossed paper.
4808.90.00Embossed Corrugated Linerboard Sheets
Paperboard sheets with embossed patterns on the flat liner surface, used in box manufacturing. The embossing is the primary feature, and the sheets are not corrugated, so they fall under this item as other embossed paperboard.
4808.90.00Embossed Crepe Masking Paper
Creped and embossed paper in rolls for painter's masking applications, with texture for paint adhesion. The creping is the primary feature, and the embossing is secondary, so it falls under this item as other creped paper.
4808.90.00Embossed Crinkle Release Paper
Creped and embossed silicone release paper for transferring texture to foil or film, in jumbo rolls. The creping is the base feature, and the silicone coating is subsidiary, so it falls under this item as other creped paper.
4808.90.00Embossed Decorative Wallpaper Liner
Embossed paperboard in rolls with textured patterns for use as a liner under wallpaper or for decorative wall coverings. It is not wallpaper of heading 48.14, as it is not in the specified width range or decorated for wall use, so it falls under this item.
4808.90.00Embossed Gift Wrapping Paper Rolls
Rolls of lightweight embossed paper with subtle raised patterns for wrapping gifts. The embossing distinguishes it from plain paper, and it is not printed, so it falls under this item as other embossed paper.
4808.90.00Embossed Insulation Backing Paper Rolls
Kraft paper rolls with embossed texture serving as vapor barrier backing for fiberglass insulation batts. The embossing provides the texture, and the paper is not coated, so it falls under this item as other embossed paper.
4808.90.00Embossed Leatherette Book Cover Paper
Embossed leatherette book cover paper consists of sheets of paperboard embossed with a leather-grain pattern, used for bookbinding and journal covers. The embossing creates a textured surface that mimics leather, and the product falls under tariff item 4808.90.00 as it is embossed paperboard in sheets, not otherwise processed beyond the embossing.
4808.90.00Embossed Linerboard Roll
Embossed kraftliner paper rolls intended for decorative corrugated containers, where the embossing adds a textured pattern. The product does not meet the minimum Mullen bursting strength required for kraftliner under subheading note 1, so it is not classified as kraftliner. It falls under tariff item 4808.90.00 as other embossed paper.
4808.90.00Embossed Menu Cover Paperboard
Embossed menu cover paperboard is heavyweight paperboard with raised patterns, used for restaurant menu covers and folders. The embossing provides a decorative texture, and the product is classified under 4808.90.00 as embossed paperboard in sheets, not falling under more specific headings.
4808.90.00Embossed Origami Paper Sheets
Embossed origami paper sheets are square sheets of specialty paper with tactile embossed patterns, used for advanced origami folding. The embossing adds texture and visual interest, and the product falls under 4808.90.00 as embossed paper in sheets, not elsewhere specified.
4808.90.00Embossed Packaging Tissue Sheets
Embossed packaging tissue sheets are delicate tissue paper sheets with an embossed pattern, used for luxury packaging, gift boxes, and apparel wrapping. The embossing adds a decorative texture, and the product is classified under 4808.90.00 as embossed paper in sheets, provided it does not meet the specifications of heading 48.03.
4808.90.00Embossed Stationery Paper Sheets
Embossed stationery paper sheets are fine paper sheets with linen or leatherette textures, used for high-end letterhead and invitations. The embossing creates a distinctive surface, and the product is classified under 4808.90.00 as embossed paper in sheets, not falling under more specific headings.