HTS heading 4823 · Chapter 48, Paper, paperboard and articles thereof
US imports of Other paper, paperboard
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
Source: U.S. Census Bureau, USA Trade Online / International Trade API, imports for consumption, March–July 2026; effective duty = calculated duty ÷ dutiable value.
US imports under HTS 4823 at a glance
Between March and July 2026, US importers entered $766 million of other paper, paperboard under HTS heading 4823, from 52 of the 55 origin countries covered here and across 20 ten-digit tariff lines — roughly $153 million a month of customs value under a single four-digit heading.
Heading 4823 sits in chapter 48, paper, paperboard and articles thereof, so anything classified here shares a duty structure with the rest of that chapter.
Top origin countries by share of HTS 4823
Origin countries: value, share and duty paid
| Origin | Import value | Share | Dutiable share | Effective duty | Duty per $100 | Detail |
|---|---|---|---|---|---|---|
| Mexico | $128 million | 16.7% | 1.8% | 10.01% | $0.18 | |
| Canada | $117 million | 15.3% | 1.1% | 10.26% | $0.11 | |
| Thailand | $86.6 million | 11.3% | 94.4% | 10.10% | $9.53 | Duty on 4823.70.00 Thailand lane |
| China | $77.9 million | 10.2% | 99.3% | 34.68% | $34.43 | Duty on 4823.69.00 China lane |
| Malaysia | $61.0 million | 8% | 96.9% | 9.29% | $9.00 | Duty on 4823.69.00 |
| Vietnam | $52.1 million | 6.8% | 94.6% | 10.14% | $9.60 | Duty on 4823.69.00 Vietnam lane |
| Taiwan | $39.7 million | 5.2% | 97.5% | 10% | $9.76 | Duty on 4823.69.00 |
| South Korea | $25.0 million | 3.3% | 96.4% | 10.07% | $9.70 | Duty on 4823.69.00 |
| Germany | $24.6 million | 3.2% | 97% | 10.01% | $9.70 | Duty on 4823.90.86 |
| Indonesia | $22.0 million | 2.9% | 97.8% | 10% | $9.78 | Duty on 4823.69.00 Indonesia lane |
| United Kingdom | $19.1 million | 2.5% | 99.4% | 10% | $9.93 | Duty on 4823.20.90 |
| India | $16.8 million | 2.2% | 95% | 10.15% | $9.64 | Duty on 4823.69.00 India lane |
| Finland | $14.4 million | 1.9% | 100% | 10% | $10.00 | Duty on 4823.90.86 |
| Italy | $10.1 million | 1.3% | 99% | 10.05% | $9.95 | Duty on 4823.69.00 Italy lane |
| France | $8.9 million | 1.2% | 99.7% | 10.02% | $9.99 | Duty on 4823.90.86 |
Who exports other paper, paperboard to the United States
No single country owns this heading. Mexico is the largest origin at 16.7% ($128 million), but the top three combined reach only 43.2% and 52 origins ship into the heading at all. Sourcing this spread out usually means the specification is broadly available and switching origins is a commercial decision rather than an engineering one.
Mexico and Canada sit near the top of the table, and the duty numbers reflect it: Mexico entered 98.2% of its value free of duty and Canada entered 98.9% of its value free of duty. Cargo that qualifies under USMCA and is claimed correctly at entry pays nothing; cargo that does not qualify, or that is never claimed, pays the ordinary rate. The certification is the whole difference.
What importers actually paid in duty
Duty treatment is split. 66.2% of the entered value was dutiable and the rest came in free, usually under a trade agreement or a duty-free provision in the tariff schedule. CBP collected $69.6 million in all, an effective 13.7% on the dutiable value and $9.10 per $100 of goods once the free entries are counted.
The spread between origins is real. Among origins with at least 2% of the heading, China paid the most duty relative to value — $34.43 per $100 — while Canada paid $0.11. On a $250,000 purchase order that gap is about $86,000 in duty alone, which is worth pricing into a sourcing decision rather than discovering on the entry summary.
10-digit tariff lines under HTS 4823
| HTS code | Description | Import value | Share | Duty per $100 | Largest origin |
|---|---|---|---|---|---|
| 4823.90.86.80 | Other | $192 million | 25.1% | $7.76 | Mexico |
| 4823.69.00.20 | Cups and round nested food containers | $143 million | 18.7% | $11.75 | China |
| 4823.70.00.40 | Other | $130 million | 17% | $5.29 | Mexico |
| 4823.69.00.40 | Other | $129 million | 16.8% | $9.00 | Malaysia |
| 4823.70.00.20 | Plates, bowls or cups | $69.3 million | 9.1% | $10.12 | Thailand |
| 4823.20.90.00 | — | $38.4 million | 5% | $10.42 | United Kingdom |
| 4823.90.67.00 | — | $33.3 million | 4.3% | $17.84 | China |
| 4823.90.10.00 | — | $14.2 million | 1.9% | $5.88 | Mexico |
| 4823.90.70.00 | — | $3.6 million | 0.5% | $1.82 | Mexico |
| 4823.61.00.40 | — | $2.7 million | 0.3% | $13.99 | South Korea |
| 4823.90.20.00 | — | $2.4 million | 0.3% | $12.32 | India |
| 4823.90.80.00 | — | $2.1 million | 0.3% | $3.88 | Canada |
Source: U.S. Census Bureau, USA Trade Online / International Trade API, imports for consumption, March–July 2026; effective duty = calculated duty ÷ dutiable value.
The 10-digit lines under heading 4823
20 ten-digit lines carried trade under this heading in the period. The largest, 4823.90.86.80 (other), took 25.1% of the heading at $192 million. 4823.69.00.20, 4823.70.00.40 and 4823.69.00.40 follow. Rates diverge between those lines, so the classification your broker files is worth checking against the goods rather than carried over from the last entry.
What the duty stack looks like
The rate on an entry is not one number. It is a stack: the general (column 1) rate for the 10-digit line, less any trade-agreement preference the goods qualify for, plus whatever additional duties apply to that product and origin, all applied to the customs value declared. The $9.10 per $100 above is what that stack averaged across every entry in this heading — a benchmark, not a quote.
For the origins carrying the most volume, the per-country breakdowns go a level deeper: Thailand (4823.70.00), China (4823.69.00) and Malaysia (4823.69.00). To price a specific shipment, put your 10-digit code and country of origin into the tariff simulator.
What this means for your next shipment
Classify first, confirm origin second, quote freight third. A heading like 4823 rewards that order, because the duty differences between lines and between origins are usually larger than the freight differences on the same lane. Airlift USA handles the freight and coordinates classification and entry through our licensed broker network.
For the operational side rather than the tariff side, see the Paper Packaging & Materials Commodities guide for how this cargo moves, the Thailand to USA lane for transit times and ports and the heading index to compare against the rest of chapter 48.
Price a shipment under HTS 4823
Airlift USA has moved ocean and air freight into the United States since 1999 and coordinates HTS classification, ISF and entry filing through our licensed broker network.
Methodology
Figures come from the U.S. Census Bureau's international trade statistics for imports for consumption — the customs value of goods entered into US commerce, not shipments in transit or goods held in bonded warehouses. The period is March–July 2026 (5 months of data), and coverage is limited to 55 major origin countries, so totals here are lower than published US-wide totals for the same heading.
Three quantities are additive and everything else is derived from them: entered customs value, dutiable value and calculated duty. Effective duty is calculated duty divided by dutiable value — the rate CBP actually applied to the part of the trade that was dutiable. Dutiable share is dutiable value divided by entered value; below 20% it means the trade entered mostly free, under a trade agreement or a duty-free provision. Duty per $100 spreads calculated duty across all entered value, which is the figure comparable between origins.
Chapter 98 and chapter 99 are excluded: those are special classification and temporary-measure provisions rather than product headings. Heading and tariff-line descriptions are the current HTS text. Values are historical and reflect duty as calculated at the time of entry; they are not a quote and not a prediction of the rate on a future shipment.
Source: U.S. Census Bureau, USA Trade Online / International Trade API, imports for consumption, March–July 2026; effective duty = calculated duty ÷ dutiable value. Census data is a work of the US government and is in the public domain.
Frequently asked questions
Which countries export the most other paper, paperboard to the United States?
Mexico is the largest origin under HTS heading 4823, with $128 million entered between March and July 2026, or 16.7% of the heading. Canada follows at 15.3% and Thailand at 11.3%. Figures cover the 55 major origin countries in this dataset. Source: U.S. Census Bureau, USA Trade Online / International Trade API, imports for consumption, March–July 2026; effective duty = calculated duty ÷ dutiable value.
How much import duty is paid on other paper, paperboard under HTS 4823?
Across all origins, 66.2% of the entered value was dutiable and CBP calculated $69.6 million of duty over the five months — an effective 13.7% on dutiable value, or about $9.10 per $100 of goods across the whole heading. Your own rate depends on the exact 10-digit line and country of origin.
Which HTS codes fall under heading 4823?
Heading 4823 covers 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. 20 ten-digit lines recorded imports in this period; the largest by value were 4823.90.86.80, 4823.69.00.20, 4823.70.00.40 and 4823.69.00.40. Duty rates differ between those lines, so the 10-digit classification matters more than the heading.
Which origin pays the lowest duty on other paper, paperboard?
Among origins with at least 2% of the heading, Canada paid the least duty relative to entered value — about $0.11 per $100 of goods, with 98.9% of its value entering free. Duty is only one part of landed cost, and a claim has to be substantiated at entry to be allowed.
How do I check the duty on my own shipment?
Use the Airlift USA tariff simulator with your 10-digit HTS code and country of origin to see the duty stack that applies today, then confirm the classification before you file. Airlift USA coordinates classification and entry filing through our licensed broker network and can review the code against your product specification.