4823.90.10.00

Of paper pulp

Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other

Unit: kg Heading: 4823 Chapter: 48 As of May 1, 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)

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United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026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

N360600 April 29, 2026

The tariff classification of a paperboard model kit, a packaging box, and a door hanger kit from China

The tariff classification of a paperboard model kit, a packaging box, and a door hanger kit from China

N358829 March 13, 2026

The tariff classification of a book, notebook, printed trade material, envelopes, printed sketches, magnifying glass, bookmark, and a decorative non-corrugated paperboard box from China

The product under consideration is identified as the “Luxury Pack Book Set”. It consists of the eight items listed below packaged inside a “mailing box” made of corrugated paperboard with fitted foam inserts: Item 1: Hardbound book titled:

N359133 March 11, 2026

The tariff classification of paperboard bulletin board borders from Vietnam

The products under consideration are three paperboard bulletin board borders. All three are color printed and coated with calcium carbonate. The first design is a row of die-cut apples in various colors. The shape is the outline of the appl

N358433 February 19, 2026

The tariff classification of a paper wall art kit from China

The tariff classification of a paper wall art kit from China

N357643 January 27, 2026

The tariff classification of disposable cups from China

disposable drinking cups. The first item is paper cups that are made of food grade, wood fiber paperboard coated on the inside with polyethylene. The cups measure approximately 10cm in height. The second item is disposable plastic cups made

N353934 October 7, 2025

The tariff classification of a bookmark from China

Item POG224, a Winnie the Pooh Bookmark. The bookmark is made of cut-to-shape, printed, coated paperboard (chipboard). The top edge of the bookmark is folded at a 90-degree angle, and positioned atop the folded paperboard is a resin figurin

N353638 October 3, 2025

The tariff classification of bookmarks from China

The products under consideration are two bookmarks of different constructions. Item 2508147, “Artisan Art Katsushika Hokusai: The Great Wave Vegan Leather Bookmark” (FT Code FTABM01) is a polyurethane bookmark measuring approximately 6” x 1

N353295 September 17, 2025

The tariff classification of molded fiber plates from China

The product under consideration is molded bagasse fiber plates. The plates are circular, rimmed, and measure approximately 9” in diameter. Wet bagasse fiber is applied to molds and formed into plates. They are heat-treated in the mold to dr

N352141 August 28, 2025

The tariff classification of paperboard picture frame kit from China

The tariff classification of paperboard picture frame kit from China

N351918 August 18, 2025

The tariff classification of paperboard trays from China

a disposable paperboard food tray. The tray is generally rectangular and measures approximately 20cm x 16cm x 2.6cm when folded to shape. It is constructed of printed paperboard that weighs 300 grams per square meter. The paperboard consist

N350215 June 20, 2025

The tariff classification of paper bowls with plastic lids from Taiwan

a printed, round paper bowl with a rolled upper edge. The paper is made from virgin wood fiber. The bowl has a polyethylene terephthalate (PET) plastic lid that snaps into place over the rolled upper edge. The bowl measures approximately 6

N350216 June 20, 2025

The tariff classification of paper bowls with plastic lids from Taiwan

a printed, round paper bowl with a rolled upper edge. The paper is made from virgin wood fiber. The bowl has a polyethylene terephthalate (PET) domed plastic lid that snaps into place over the rolled upper edge. The bowl measures approximat

Other codes in heading 4823

View all codes in heading 4823 →

Duty by origin country

The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 4823.90.10.00 from each major US trading partner.

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