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48

Official Chapter Guide

Paper and paperboard articles including newsprint, excluding sensitized paper, cosmetics-coated paper, and reinforced plastics.

Tariff Landscape

General Duty Trends

Products in Chapter 48 generally have a mix of dutiable and duty-free rates depending on specific paper types.
Some higher-risk items might undergo scrutiny for anti-dumping duties (ADD) or countervailing duties (CVD).

Trade War Implications

Limited direct Section 301 (China) or Section 232 (Steel/Aluminum) implications.
Stay informed about potential changes due to global trade negotiations affecting base materials like wood pulp.

Classification Strategy

Common Mistakes

Confusing paper classifications with plastics-reinforced materials.
Misidentifying sensitized or chemically treated papers.
Improperly treating newsprint due to specific definitions and requirements.

Complex Areas

Determining the right heading for finished paper products with coatings or treatments.
Classification under multiple potential headings—follow numerical order for non-specific terms.
Accurately identifying paper types based on mechanical, chemical, or semi-chemical processes.

Legal Framework

Executive Summary

Exclusions

Articles from Chapter 30 and Chapter 39.
Stamping foils, perfumed papers, or cosmetics-coated paper.
Sensitized paper, paper-reinforced plastics, travel goods, and plaiting materials.
Textile articles of paper yarn and metal foil backed with paper.
Articles from Chapters 64, 65, 95, and 96.
Abrasive paper, mica-backed paper, and certain plastic-coated materials.

Specific Definitions

"Newsprint" defined by fiber content and dimensions.
"Kraft paper" refers to chemical sulfate or soda process paper.
"Sack kraft paper" must meet specific bursting and Mullen strength requirements.

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