4804.31.40

Wrapping paper

Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803: Other kraft paper and paperboard weighing 150 g/m² or less: Unbleached

Heading: 4804 Chapter: 48 As of August 15, 2026

Data provenance: Rates from HTS Revision 16 (Aug 15, 2026); trade measures verified against CBP CSMS and Federal Register notices through Aug 15, 2026.

Duty rates

Column 1 (General / MFN)

Free

Column 2 (Non-NTR)

30%

The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.

Trade measures (Chapter 99)

No active Chapter 99 measures are linked to this code.

Rate-change history

What the rate was before, and when it changed. The government schedule replaces each revision in place; we keep the timeline.

  1. NEW_PROGRAM Executive Order Feb 1, 2026 — Reciprocal Tariff (FR 2026-03824)

    Section 122 reciprocal surcharge in effect — additional 10% on most imports through July 24, 2026

    See the change →
  2. Base rate HTS 2023

    Column 1 general rate set to Free.

Related CBP rulings

N073251 September 23, 2009

The tariff classification of tissue paper from India, Indonesia, and China

You provided data that states the subject tissue paper is uncoated, rectangular sheets of 100% Kraft paper made from a chemical sulfate process and bleached uniformly throughout the mass.

N070978 August 10, 2009

The tariff classification of tissue paper from China and/or Vietnam. Correction to Ruling Number N056844

You submitted to our office a lab analyses performed by IPS Testing Experts, dated June 9, 2009, of the subject tissue paper for our review. We regret that the timeliness of our reply has been adversely affected by delays in the analysis of

N068143 August 4, 2009

The tariff classification of tissue paper from India or Indonesia

You submitted specifications of a white tissue paper (or tinted dyed paper) which is imported in rectangular sheets, measures 20 inches x 30 inches (50.80 cm x76.2 cm), weighs 17 g/m2 and has a thickness of 0.035 mm. In a telephone conversa

N056844 July 6, 2009

The tariff classification of tissue paper from China and/or Vietnam

You submitted to our office a lab analyses performed by IPS Testing Experts, dated June 9, 2009, of the subject tissue paper for our review. We regret that the timeliness of our reply has been adversely affected by delays in the analysis of

N052322 March 20, 2009

The tariff classification of tissue paper with gift trim from China

The submitted sample is a dual pack of solid and designed tissue (paper) with a gift trim. The items are “packaged together for retail sale” and include 2 sheets of solid red colored and 2 sheets red/white, design-printed tissue paper and a

N048797 January 14, 2009

The tariff classification of tissue paper from China. Correction to Ruling Number N044082

You submitted three samples of tissue papers identified as SKU PUR0 (purple), SKU WHI0 (white) and SKU LTB0 (light blue) for our examination which will be returned to you as requested. Each sheet measures approximately 20” x 26” unfolded an

N044082 December 11, 2008

The tariff classification of tissue paper from China

You submitted three samples of tissue papers identified as SKU PUR0 (purple), SKU WHI0 (white) and SKU LTB0 (light blue) for our examination which will be returned to you as requested. Each sheet measures approximately 20” x 26” unfolded an

J87908 April 23, 2004

The tariff classification of tissue-paper gift wrap and plastic gift wrap from China.

We regret that the timeliness of our reply has been adversely affected by delays in the analysis of the submitted samples by our laboratory. The first product is identified as a “premium sheet assortment,” Target item number 053-01-1030 (st

J87306 August 1, 2003

The tariff classification of tissue paper gift wrap from China.

All of the papers appear to be of the kind typically used to wrap, cover and/or protect gifts placed within boxes or bags for presentation to recipients. Our examination indicates that all of the papers are colored throughout the mass, not

I83537 January 13, 2003

The tariff classification of four (4) grades of paper from Canada

The samples were forwarded to the Customs Laboratory for analysis; the Laboratory has now reported its findings. The four (4) grades are: 20.0# W.S. Bleached Coffee Filter, Grade # 2203 50. MG 18.0# Foil Laminating, Grade # 1185 00 MG 18.0#

I80204 July 10, 2002

The tariff classification of four grades of paper from Canada

Samples of four grades of sheet material, with specifications, were furnished. The samples were forwarded to the Customs Laboratory for analysis; the Laboratory has now reported. The grades of material are: HC Kraft Blue Gray 6880 HC Kraft

F84935 May 3, 2000

The tariff classification of certain paper, from Japan

The laboratory reports that the paper is composed of bleached kraft cellulosic pulp fibers, is tan in color, and is not coated or impregnated. It weighs 28.7 grams per Square meter, and has a thickness of 0.040 mm. It is our understanding t

Other codes in heading 4804

View all codes in heading 4804 →

Duty by origin country

The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 4804.31.40 from each major US trading partner.

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