The Harmonized System is an international nomenclature for the classification of products. It allows participating countries to classify traded goods on a common basis for customs purposes. At the international level, the Harmonized System (HS) for classifying goods is a six-digit code system.
The Harmonized System, introduced in 1988, is developed and maintained by the World Customs Organization (WCO), an independent intergovernmental organization based in Brussels, Belgium, with over 200 member countries. It has undergone several changes in the classification of products. These changes were introduced in 1996, 2002, 2007, 2012 and 2017.
The HS codes provided below help exporters and importer of pulp, paper, paperboard, paper products and/or waste paper to know product classification code named differently in each country.
For example, if you need to export or import pulp, paper, paperboard, paper products and/or waste paper to/from any country, the customs department and other government and non-government agencies identify your product on the basis of Harmonized System or HS codes.
Pulp |
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| Pulp of wood or of other fibrous cellulosic material | ||
| Heading | HS Code | Commodity / Product |
| 47.01 | 4701.00 | Mechanical wood pulp. |
| 47.02 | 4702.00 | Chemical wood pulp, dissolving grades. |
| NOTE: Chemical wood pulp having by weight an insoluble fraction of 92 % or more for soda or sulphate wood pulp or of 88 % or more for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20 °C, and for sulphite wood pulp an ash content that does not exceed 0.15 % by weight. | ||
| 47.03 | Chemical wood pulp, soda or sulphate, other than dissolving grades. | |
| - Unbleached : | ||
| 4703.11 | -- Coniferous | |
| 4703.19 | -- Non-Coniferous | |
| - Semi-bleached or bleached : | ||
| 4703.21 | -- Coniferous | |
| 4703.29 | -- Non-Coniferous | |
| 47.04 | Chemical wood pulp, sulphite, other than dissolving grades. | |
| - Unbleached : | ||
| 4704.11 | -- Coniferous | |
| 4704.19 | -- Non-Coniferous | |
| - Semi-bleached or bleached : | ||
| 4704.21 | -- Coniferous | |
| 4704.29 | -- Non-Coniferous | |
| 47.05 | 4705.00 | Wood pulp obtained by a combination of mechanical and chemical pulping processes. |
| 47.06 | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material. | |
| 4706.10 | - Cotton linters pulp | |
| 4706.20 | - Pulps of fibres derived from recovered (waste and scrap) paper or paperboard | |
| 4706.30 | - Other, of bamboo | |
| - Other : | ||
| 4706.91 | -- Mechanical | |
| 4706.92 | -- Chemical | |
| 4706.93 | -- Obtained by a combination of Mechanical and Chemical processes | |
Waste or Recovered Paper |
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| Recovered (waste and scrap) paper or paperboard | ||
| Heading | HS Code | Commodity / Product |
| 47.07 | 4707.00 | - Unbleached kraft paper or paperboard or corrugated paper or paperboard |
| 4707.20 | - Other paper or paperboard made mainly of bleached Chemical pulp, not coloured in the mass | |
| 4707.30 | - paper or paperboard made mainly of Mechanical pulp (for example, newspapers, journals and similar printed matter) | |
| 4707.90 | - Other, including unsorted waste and scrap | |
Paper, Paperboard, and Paper Products |
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Paper and paperboard; articles of paper pulp, of paper or of paperboard |
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Note: Except where the context otherwise requires, a reference to âpaperâ includes references to paperboard (irrespective of thickness or weight per m2). |
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| Heading | HS Code | Commodity / Product |
| NOTE: Headings 48.01 to 48.05 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 fibres, coloured or marbled throughout the mass by any method. Except where heading 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed. | ||
| 48.01 | 4801.00 | Newsprint, in rolls or sheets. |
| NOTE: The expression ânewsprintâ means uncoated paper of a kind used for the printing of newspapers, of which not less than 50 % by weight of the total fibre content consists of wood fibres 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 micrometres (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. | ||
| 48.02 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punchcards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard. | |
| NOTE: For the purposes of heading 48.02, the expressions âpaper and paperboard, of a kind used for writing, printing or other graphic purposesâ and ânon perforated punch-cards and punch tape paperâ mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process.Heading 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard. | ||
| 4802.10 | - Hand-made paper and paperboard | |
| 4802.20 | - paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard | |
| 4802.40 | - Wallpaper base | |
| - Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres : | ||
| 4802.54 | -- Weighing less than 40 g/m2 | |
| 4802.55 | -- Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls | |
| 4802.56 | -- Weighing 40 g/m2or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state | |
| 4802.57 | -- Other, weighing 40 g/m2 or more but not more than 150 g/m2 | |
| 4802.58 | -- Weighing more than 150 g/m2 | |
| - Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process : | ||
| 4802.61 | -- In rolls | |
| 4802.62 | -- In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state | |
| 4802.69 | -- Other | |
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NOTE: Headings 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres: (a) in strips or rolls of a width exceeding 36 cm; or (b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state. |
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| 48.03 | 4803.00 | Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surfacedecorated or printed, in rolls or sheets. |
| 48.04 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03. | |
| NOTE: Kraft paper and paperboard means paper and paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes. | ||
| 4804.11 | -- Unbleached | |
| 4804.19 | -- Other | |
| - Sack kraft paper : | ||
| 4804.21 | -- Unbleached | |
| 4804.29 | -- Other | |
| - Other kraft paper and paperboard weighing 150 g/m² or less : | ||
| 4804.31 | -- Unbleached | |
| 4804.39 | -- Other | |
| - Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2 : | ||
| 4804.41 | -- Unbleached | |
| 4804.42 | -- Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process | |
| 4804.49 | -- Other | |
| - Other kraft paper and paperboard weighing 225 g/m² or more : | ||
| 4804.51 | -- Unbleached | |
| 4804.52 | -- Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood obtained by a chemical process | |
| 4804.59 | -- Other | |
| NOTE: For the purposes of subheadings 4804.11 and 4804.19, âkraftlinerâ means machine-finished or machineglazed paper and paperboard, of which not less than 80 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m² and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight. | ||
| NOTE: For the purposes of subheadings 4804.21 and 4804.29, âsack kraft paperâ means machine-finished paper, of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2. | ||
| 48.05 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter. | |
| - Fluting paper : | ||
| 4805.11 | -- Semi-chemical Fluting paper | |
| 4805.12 | -- Straw Fluting paper | |
| 4805.19 | -- Other | |
| - Testliner (recycled liner board) : | ||
| 4805.24 | -- Weighing 150 g/m2 or less | |
| 4805.25 | -- Weighing more than 150 g/m2 | |
| 4805.30 | - Sulphite wrapping paper | |
| 4805.40 | - Filter paper and paperboard | |
| 4805.50 | - Felt paper and paperboard | |
| - Other : | ||
| 4805.91 | -- Weighing 150 g/m2 or less | |
| 4805.92 | -- Weighing more than 150 g/m2 but less than 225 g/m2 | |
| 4805.93 | -- Weighing 225 g/m2 or more | |
| NOTE: For the purposes of subheading 4805.11, âsemi-chemical fluting paperâ means paper, in rolls, of which not less than 65 % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m2 at 50% relative humidity, at 23°C. | ||
| NOTE: Subheading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical processes, weighing 130 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m2 at 50 % relative humidity, at 23°C. | ||
| NOTE: Subheadings 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa·m2/g. | ||
| NOTE: For the purposes of subheading 4805.30, âsulphite wrapping paperâ means machine-glazed paper, of which more than 40 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8 % and having a Mullen burst index of not less than 1.47 kPa·m2/g. | ||
| 48.06 | Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets. | |
| 4806.10 | - Vegetable parchment | |
| 4806.20 | - Greaseproof papers | |
| 4806.30 | - Tracing papers | |
| 4806.40 | - Glassine and other glazed transparent or translucent papers | |
| 48.07 | 4807.00 | Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surfacecoated or impregnated, whether or not internally reinforced, in rolls or sheets. |
| 48.08 | Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03. | |
| 4808.10 | - Corrugated paper and paperboard, whether or not perforated | |
| 4808.40 | - Kraft paper, creped or crinkled, whether or not embossed or perforated | |
| 4808.90 | - Other | |
| 48.09 | Carbon paper, self-copy paper and other copying or transfer stencils or offset plates), whether or not printed, in rolls or sheets. | |
| 4809.20 | - Self-copy paper | |
| 4809.90 | - Other | |
| 48.10 | Paper and paperboard, coated on one or both sides with kaolin binder, and with no other coating, whether or not surface- (including square) sheets, of any size. | |
| - Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres : | ||
| 4810.13 | -- In rolls | |
| 4810.14 | -- In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state | |
| 4810.19 | -- Other | |
| - Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process : | ||
| 4810.22 | -- Light-weight coated paper | |
| 4810.29 | -- Other | |
| - Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes : | ||
| 4810.31 | -- Bleached uniformly throughout the mass and of which more than obtained by a chemical process, and weighing 150 g/m2 or less | |
| 4810.32 | -- Bleached uniformly throughout the mass and of which more than obtained by a chemical process, and weighing more than 150 g/m2 | |
| 4810.39 | -- Other | |
| - Other paper and paperboard : | ||
| 4810.92 | -- Multi-ply | |
| 4810.99 | -- Other | |
| NOTE: For the purposes of subheading 4810.22, âlight-weight coated paperâ means paper, coated on both sides, of a total weight not exceeding 72 g/m², with a coating weight not exceeding 15 g/m² per side, on a base of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical process. | ||
| 48.11 | Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surfacedecorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10. | |
| 4811.10 | - Tarred, bituminised or asphalted paper and paperboard | |
| - Gummed or adhesive paper and paperboard : | ||
| 4811.41 | -- Self-adhesive | |
| 4811.49 | -- Other | |
| - Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives) : | ||
| 4811.51 | -- Bleached, weighing more than 150 g/m² | |
| 4811.59 | -- Other | |
| 4811.60 | - paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol | |
| 4811.90 | - Other paper, paperboard, cellulose wadding and webs of cellulose fibres | |
| 48.12 | 4812.00 | Filter blocks, slabs and plates, of paper pulp. |
| 48.13 | Cigarette paper, whether or not cut to size or in the form of booklets or tubes. | |
| 4813.10 | - In the form of booklets or tubes | |
| 4813.20 | - In rolls of a width not exceeding 5 cm | |
| 4813.90 | - Other | |
| 48.14 | Wallpaper and similar wall coverings; window transparencies of paper. | |
| 4814.20 | - Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics | |
| 4814.90 | - Other | |
| 4814.90 | - Other | |
| [48.15] | Details not provided by World Customs Organization | |
| 48.16 | Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes. | |
| 4816.20 | - Self-copy paper | |
| 4816.90 | - Other | |
| 48.17 | Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery. | |
| 4817.10 | - Envelopes | |
| 4817.20 | - Letter cards, plain postcards and correspondence cards | |
| 4817.30 | - Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | |
| 48.18 | Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres. | |
| 4818.10 | - Toilet paper | |
| 4818.20 | - Handkerchiefs, cleansing or facial tissues and towels | |
| 4818.30 | - Tablecloths and serviettes | |
| 4818.50 | - Articles of apparel and clothing accessories | |
| 4818.90 | - Other | |
| 48.19 | Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like. | |
| 4819.10 | - Cartons, boxes and cases, of corrugated paper or paperboard | |
| 4819.20 | - Folding cartons, boxes and cases, of non-corrugated paper or paperboard | |
| 4819.30 | - Sacks and bags, having a base of a width of 40 cm or more | |
| 4819.40 | - Other sacks and bags, including cones | |
| 4819.50 | - Other packing containers, including record sleeves | |
| 4819.60 | - Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like | |
| 48.20 | Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard. | |
| NOTE: Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated. | ||
| 4820.10 | - Registers, account books, note books, order books, receipt books, Letter pads, memorandum pads, diaries and similar articles | |
| 4820.20 | - Exercise books | |
| 4820.30 | - Binders (other than book covers), folders and file covers | |
| 4820.40 | - Manifold business forms and interleaved carbon sets | |
| 4820.50 | - Albums for samples or for collections | |
| 4820.90 | - Other | |
| 48.21 | Paper or paperboard labels of all kinds, whether or not printed. | |
| 4821.10 | - Printed | |
| 4821.90 | - Other | |
| 48.22 | Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened). | |
| 4822.10 | - of a kind used for winding textile yarn | |
| 4822.90 | - Other | |
| 48.23 | Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. | |
| NOTE: Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace. | ||
| 4823.20 | - Filter paper and paperboard | |
| 4823.40 | - Rolls, sheets and dials, printed for self-recording apparatus | |
| - Trays, dishes, plates, cups and the like, of paper or paperboard : | ||
| 4823.61 | -- Of bamboo | |
| 4823.69 | -- Other | |
| 4823.70 | - Moulded or pressed articles of paper pulp | |
| 4823.90 | - Other | |
Pulp / Paper Making and Paper Conversion Machinery |
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Paper and paperboard; articles of paper pulp, of paper or of paperboard |
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| Heading | HS Code | Commodity / Product |
| 84.19 | 8419.32 | Dryers |
| -- For wood, paper pulp, paper or paperboard | ||
| 84.39 | Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard | |
| 8439.10 | -Machinery for making pulp of fibrous cellulosic material | |
| 8439.20 | -Machinery for making paper or paperboard | |
| 8439.30 | -Machinery for finishing paper or paperboard | |
| -Parts: | ||
| 8439.91 | --Of machinery for making pulp of fibrous cellulosic material | |
| 8439.99 | --Other | |
| 84.41 | Other machinery for making paper pulp, paper or paperboard, including cutting machines of all kinds | |
| 8441.00 | -Cutting machines | |
| 8441.20 | -machines For making bags, sacks or envelopes | |
| 8441.30 | -machines For making cartons, boxes, cases, tubes, drums or similar containers, Other than by moulding | |
| 8441.40 | -machines For moulding articles in paper pulp, paper or paperboard | |
| 8441.80 | -Other machinery | |
| 8441.90 | -Parts | |
