4808.10.00.00
Corrugated paper and paperboard, whether or not perforated
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
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)
9903.03.01
The duty provided in the applicable subheading + 10%
Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.02
The duty provided in the applicable subheading
Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026
Effective from February 24, 2026 through July 24, 2026
9903.03.03
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.04
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.05
The duty provided in the applicable subheading
Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.06
The duty provided in the applicable subheading
Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.07
The duty provided in the applicable subheading
Articles the product of Canada, as provided for in subdivision (aa)(vi) of U.S. note 2 to this subchapter
Applies to origin: CA
Effective from February 24, 2026 through July 24, 2026
9903.03.08
The duty provided in the applicable subheading
Articles the product of Mexico, as provided for in subdivision (aa)(vii) of U.S. note 2 to this subchapter
Applies to origin: MX
Effective from February 24, 2026 through July 24, 2026
9903.03.09
The duty provided in the applicable subheading
Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, as provided for in subdivision (aa)(viii) of U.S. note 2 to this subchapter
Applies to origin: CR, SV, GT, HN, NI, DO
Effective from February 24, 2026 through July 24, 2026
9903.03.10
The duty provided in the applicable subheading
Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering
Effective from February 24, 2026 through July 24, 2026
9903.03.11
The duty provided in the applicable subheading
Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds
Applies to origin: IL
Effective from February 24, 2026 through July 24, 2026
9903.88.03
LIST_1
The duty provided in the applicable subheading + 25%
Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Applies to origin: CN
Effective from August 23, 2018
Related CBP rulings
The tariff classification of “Top Sheet with PE Flap” from Korea
The sample will be retained for reference. The Top Sheet is identified by item number NGU F203. It is imported in large sheets, and is a combination of corrugated paperboard and polyethylene (PE) sheet. Each Top Sheet measures approximately
The tariff classification of crepe paper and paper streamers from China
The samples were submitted by this office to the Customs Lab for analysis. Item # 1406001 is a package of creped, colored paper streamers that are used for decorative purposes. Item # 1406002 is a package of 20” x 7.5’colored crepe paper. I
The tariff classification of Crepe Paper from Taiwan
The paper consists of a colored crinkled texture and is a single ply sheet. They will be imported in rolls measuring 640 mm x 15 meters and in sheets measuring 640 mm x 640 mm, packaged in 500 sheets to a pack. Your letter indicated general
The tariff classification of Item "#4222-1500 Activities" kit from China.
The tariff classification of Item "#4222-1500 Activities" kit from China.
The tariff classification of a children’s activity kit from China.
The tariff classification of a children’s activity kit from China.
The tariff classification of embossed, and coated, paper, in rolls
“Raw material Part number #98210”, described as 80 lb cover uncoated card stock paper, is off-white (cream colored), embossed, uncoated paper composed of chemically bleached kraft pulp fibers, has a thickness of 0.290 mm, and weighs 211.78
The tariff classification of certain colored-pulp paperboard from Spain
We have now received their Report. The samples were not identified by grade or style number. Sample #1 was found to be 0.460 mm in thickness, weigh 363.6 grams per square meter, and contain 10.5 percent ash. Sample # 2 was found to be 0.487
The tariff classification of embossed paper, from Taiwan
These will be retained for reference. The samples are of various colors (but not surface-colored), and of different gram weights, and all are embossed, but not creped or crinkled. The composition is said to be kraft pulp, and you have advis
The tariff classification of Picture Frame Mat Board, trade named "Bright Core", from Holland.
The product, picture frame mat board, will be imported in rectangular sheets exceeding 36 cm x 15 cm. It is constructed of two layers of paper and two layers of paperboard held together with an adhesive. Of the two samples analyzed, one has
The tariff classification of a book kit from Hong Kong.
It is described as a kit which includes all of the parts needed to assemble a book. You indicate that the purchaser will write the story, type it onto the blank pages provided in the kit, then bind the book.
The tariff classification of certain paper and paperboard from France.
Samples, specifications, and other information were furnished, which are relied upon and which will be retained for reference. The products of this inquiry will be imported either on rolls of a width exceeding 15 cm, or in rectangular (incl
The tariff classification of certain perforated, uncoated, paper, from Japan.
The tariff classification of certain perforated, uncoated, paper, from Japan.
Other codes in heading 4808
Duty by origin country
The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 4808.10.00.00 from each major US trading partner.
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