4813.20.00.00

In rolls of a width not exceeding 5 cm

Cigarette paper, whether or not cut to size or in the form of booklets or tubes

Unit: kg Heading: 4813 Chapter: 48 As of June 9, 2026

Duty rates

Column 1 (General / MFN)

Free

Column 2 (Non-NTR)

60%

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United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026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

H332358 June 4, 2025

Application for Further Review of Protest No. 4601-23-134023; Dreamwear Inc.; First Sale Valuation

The lead protest concerns two entries of clothing that were entered on August 21, 2020, and September 25, 2020, by Dreamwear, and liquidated on September 2, 2022. The entries at

N315891 December 8, 2020

The tariff classification of rolling paper cones

Photos and product information were submitted for our review. The product under consideration is rolling paper cones, which are constructed of thin, translucent paper rolled into conical form and fitted at their bases with paperboard mouthp

N300363 September 17, 2018

The tariff classification of a rolling paper cones from China

Photos and product information were submitted for our review. The product under consideration is rolling paper cones, which are constructed of thin, translucent paper rolled into conical form and fitted at their bases with paperboard mouthp

H278987 February 15, 2017

Request for classification of rolling paper cones and packing straws

The subject merchandise consists of rolling paper cones, which are made up of thin papers rolled into conical form and fitted at their bases with paperboard mouthpiece “filters,” and plastic packing straws used to fill and pack the cones (s

N075375 March 15, 2010

The tariff classification of cigarette tubes from the Philippines

Four samples of different cigarette tubes were submitted to this office for review: Laramie® brand funnel-shaped cigarette tubes constructed of cigarette paper; Laramie® brand “ultra slim” cigarette tubes constructed of cigarette paper; Lar

N050915 February 19, 2009

The tariff classification of Rolling Tips from China

B.K. Tobacco & Food, Inc. You submitted photos of “Elements Paper Rolling Tips” for our review. Your letter included merchandise advertisement and website information for our consideration.

K80449 February 24, 2004

The tariff classification of Hempire Cigarette Papers, from Spain.

Their report has now been received. The main features of your product are: Pure hemp paper Natural Gum 24 Boxes per carton 25 Assorted colour booklets per box 33 Leaves per booklet in 1 ½ size 50 Leaves per booklet in 1 ¼ size

B89163 September 8, 1997

The tariff classification of cigarette papers, in various formats, from Italy

The tubes are unfilled cigarettes, 3 1/4 inches in length, with filters in place at one end. No tobacco is in the tubes, in their condition as imported.

879548 November 2, 1992

The tariff classification of cigarette paper and plugwrappaper from Indonesia.

They are strips of white cigarette paper, 27 mm wide, to be imported on rolls or bobbins containing 6,000 m per roll or bobbin. You did not furnish samples of "plug wrap", about which you also inquire, but we presume this grade will also be

856116 September 14, 1990

The tariff classification of plugwrap paper from Spain.

It is a spool of thin white paper on a plastic core, identified as Plugwrap F. 26, 6500 x 26.5, Grade 748. The paper is 26.5 mm in width, the "6500" referring presumably to the length of the paper on the spool. Plugwrap is used to wrap ciga

Other codes in heading 4813

View all codes in heading 4813 →

Duty by origin country

The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 4813.20.00.00 from each major US trading partner.

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