Sulfate Process Wrapping Paper Sheets
Machine-finished uncoated kraft paper sheets at 135 g/m², produced from chemical sulfate pulp. Designed for general merchandise wrapping in retail and industrial applications. Classified under tariff item 4804.39.00 as other kraft paper weighing 150 g/m² or less, excluding kraftliner and sack kraft.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | +25.0% | 25% |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
PGA flags
No agency flag on this HTS number in the CBSA Single Window matching criteria.
CBSA Single Window matching criteria, unknown
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the paper weighs more than 150 g/m²
Heavier kraft paper falls under a different subheading within heading 48.04.
If the paper meets sack kraft specifications and weighs 60–115 g/m²
Sack kraft paper has specific strength requirements for bag manufacturing.
If the sheets are cut to smaller sizes or otherwise converted
Converted paper products may be classified elsewhere in Chapter 48.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Confirm the sheets are rectangular with one side exceeding 43 cm and the other exceeding 56 cm to qualify as 'not converted'
• Have documentation ready showing the paper is uncoated and made from at least 80% sulfate or soda fibers
• Check if the paper is coloured throughout the mass, which may affect classification
Related Products under Tariff item 4804.39.00
Art Supply Tracing Tissue
Translucent lightweight kraft tissue sheets with a basis weight of 29 g/m² or less, designed for sketching and tracing in art applications. Uncoated and made from kraft fibers. Classified under tariff item 4804.39.00 as other kraft paper weighing 150 g/m² or less.
Automotive Ignition Condenser Paper
Uncoated kraft paper rolls weighing 150 g/m² or less, used as dielectric separators in automotive ignition condensers. The paper is made from at least 80% sulfate process fibers, providing high mechanical strength suitable for vibration-prone environments.
Brown Butcher Wrapping Paper Sheets
Uncoated brown kraft paper sheets, weighing 140 g/m², made from sulfate wood pulp and used for wrapping meats and foods in retail. It does not meet kraftliner or sack kraft specifications, falling under 'other' kraft paper.
Brown Kraft Wrapping Paper Sheets 120 g/m²
Uncoated brown kraft paperboard in cut sheets, weighing 120 g/m², derived from sulfate wood pulp for general purpose wrapping. This paper falls under tariff item 4804.39.00 as other uncoated kraft paper weighing 150 g/m² or less, not qualifying as kraftliner.
Candle Wrapping Tissue Sheets
Delicate, grease-resistant kraft tissue paper sheets with a basis weight of 29 g/m² or less, designed for wrapping candles and wax products. Uncoated and made from kraft fibers. Classified under tariff item 4804.39.00 as other kraft paper weighing 150 g/m² or less.
Capacitor Grade Kraft Condenser Paper
High-tensile uncoated kraft paper in rolls, optimized for oil-filled electrical condensers with superior insulation properties. Weighing ≤150 g/m² and made from ≥80% sulfate process fibers, it provides essential dielectric separation.