Harmonized Tariff Schedule of the United States · HTS code · HS 4808.90

4808.90.40

4808.90.40: Paper and paperboard, corrugated: other, embossed

Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 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:
  2. 4808.90 Other:
  3. 4808.90.40 Embossed

What you pay

Importing into USA

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 25%
    Applies to goods from
    China
    In force
    from 24 September 2018
    Legal act
    HTSUS 9903.88.03

Same subheading in other tariffs

4808.90 Paper and paperboard, corrugated: other

USA lines: 4808.90

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N363961 U.S. CBP 11 August 2026 · 4808.90.20.00

    The tariff classification of a paper flower-making kit from Italy

Legal notes

Chapter notes: Chapter 48 →

In the Harmonized Tariff Schedule of the United States, 4808.90.40 is one of 3 lines under subheading 4808.90, paper and paperboard, corrugated: other.

The general duty is free, and quantities are declared in kg.

For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 10.8%, the Argentina duty is 10.8%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 10%.

The United States imported goods of subheading 4808.90 worth US$18m in 2024; the largest supplier was France.

Questions and answers

What is the USA import duty for HTS code 4808.90.40?

The general duty in the Harmonized Tariff Schedule of the United States is free; the supplementary unit is kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does the United States import these goods from?

For subheading 4808.90 as a whole, the largest supplier in 2024 was France (US$6m), followed by Denmark.

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