CHAPTER 48 · LEGAL NOTES
Chapter 48
The 252 legal notes below govern classification under Chapter 48. They are part of the official Harmonized Tariff Schedule and are cited verbatim in CBP rulings.
As of June 9, 2026
Chapter notes
Note 1
Chapter Note 1: For the purposes of this chapter, except where the context otherwise requires, a reference to "paper" includes references to paperboard (irrespective of thickness or weight per m2 ).
Note 1
Chapter Note 1: weighing not more than 80 g/m2 , or
Note 1
Chapter Note 1: weighing not more than 80 g/m2 , or
Note 1
Chapter Note 1: a caliper of 225 micrometers (microns) or less, or
Note 2
Chapter Note 2: This chapter does not cover: (a) Articles of chapter 30; (b) Stamping foils of heading 3212; (c) Perfumed papers or papers impregnated or coated with cosmetics (chapter 33); (d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 3401), or with polishes, creams or similar preparations (heading 3405); (e) Sensitized paper or paperboard of headings 3701 to 3704; (f) Paper impregnated with diagnostic or laboratory reagents (heading 3822); (g) Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wallcoverings of heading 4814 (chapter 39); (h) Articles of heading 4202 (for example, travel goods); (ij) Articles of chapter 46 (manufactures of plaiting material); (k) Paper yarn or textile articles of paper yarn (section XI); (l) Articles of chapter 64 or chapter 65;
Note 2
Chapter Note 2: colored throughout the mass; or (b) Containing more than 8 percent ash, and
Note 2
Chapter Note 2: colored throughout the mass; or (c) Containing more than 3 percent ash and having a brightness of 60 percent or more; or (d) Containing more than 3 percent but not more than 8 percent ash, having a brightness less than 60 percent and a burst index equal to or less than 2.5 kPa·m2 /g; or (e) Containing 3 percent ash or less, having a brightness of 60 percent or more and a burst index equal to or less than 2.5 kPa·m2 /g. (B) For paper or paperboard weighing more than 150 g/m2 : (a) Colored throughout the mass; or (b) Having a brightness of 60 percent or more, and
Note 2
Chapter Note 2: a caliper of more than 225 micrometers (microns) but not more than 508 micrometers (microns) and an ash content of more than 3 percent; or (c) Having a brightness of less than 60 percent, a caliper of 254 micrometers (microns) or less and an ash content of more than 8 percent.
Note 2
Chapter Note 2: a caliper of more than 225 micrometers (microns) but not more than 508 micrometers (microns) and an ash content of more than 3 percent; or (c) Having a brightness of less than 60 percent, a caliper of 254 micrometers (microns) or less and an ash content of more than 8 percent.
Note 3
Chapter Note 3: Subject to the provisions of note 7, headings 4801 to 4805 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibers, colored or marbled throughout the mass by any method. Except where heading 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibers which have been otherwise processed.
Note 4
Chapter Note 4: In this chapter, the expression "newsprint" means uncoated paper of a kind used for the printing of newspapers, of which not less than 50 percent by weight of the total fiber content consists of wood fibers obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometers (microns), weighing not less than 40 g/m2 and not more than 65 g/m2 , and applies only to paper: (a) in strips or rolls of a width exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state.
Note 5
Chapter Note 5: For the purposes of heading 4802, the expressions "paper and paperboard, of a kind used for writing, printing or other graphic purposes" and "nonperforated punch-cards and punch tape paper" mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria: (A) For paper or paperboard weighing not more than 150 g/m2 : (a) Containing 10% or more of fibers obtained by a mechanical or chemi-mechanical process, and
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Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701).
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Classify under Chapter 48 with confidence
TariffLens applies the legal notes above automatically when classifying — citing the relevant note in every GRI reasoning chain.