Wrapping paper — Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
Classified under heading 4804 / subheading 4804.39 — chapter 48 of the US Harmonized Tariff Schedule.
General rate applies to goods from countries with normal trade relations. Special rates require a program code (USMCA, GSP, AGOA…). Column 2 applies where normal trade relations do not.
Duty calculator
Estimate the duty owed on an import under HTS 4804.39.40.
Excludes merchandise processing fees, Section 301 duties, antidumping/countervailing duties and freight. Estimates only — not customs advice.
Where this rate sits
Heading 4804 contains 5 tariff lines. The general rate on this line is duty-free.
| Metric | This line | Heading 4804 |
|---|---|---|
| General rate | Free | avg 0% |
| Duty-free lines | yes | 5 of 5 |
| Specific-rate lines | no | 0 |
Classification path
- 4804Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
- 4804.39Other
- 4804.39.40Wrapping paper
All 5 tariff lines under heading 4804
Heading overview →| HTS code | Description | General | Col. 2 |
|---|---|---|---|
| 4804.31.40 | Wrapping paper | Free | 30% |
| 4804.39.40 | Wrapping paperthis page | Free | 30% |
| 4804.39.60 | Other | Free | 30% |
| 4804.42.00 | Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process | Free | 30% |
| 4804.52.00 | Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process | Free | 30% |
Using HTS 4804.39.40 correctly
A ten-digit HTS number has three parts: the four-digit heading, the six-digit international subheading shared by every WTO member, and the two-digit US statistical suffix. 4804.39.40 is a US national line — the same product may carry a different suffix in the EU TARIC or in another country's tariff.
Classification is determined by the General Rules of Interpretation, not by what the product is called on the invoice. If your goods could fall in two headings, GRI 1 sends you to the heading with the most specific description; GRI 3 breaks ties by essential character. A GRI 3(b) mistake is the single most common reason an entry gets reclassified and billed for unpaid duty plus interest.