# HS code 4808.10: Corrugated paper and paperboard, whether or not perforated

> HS code 4808.10 covers corrugated paper and paperboard, whether or not perforated. It sits in heading 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) in chapter 48 (paper and paperboard; articles of paper pulp, of paper or of paperboard). Other goods of heading 48.08 are classified under 4808.40 (kraft paper, creped or crinkled, whether or not embossed or perforated) or 4808.90 (other).

Source: https://staging.border.bot/hs-codes/480810
Last updated: 13 October 2026

[HS codes](https://staging.border.bot/hs-codes) / [Chapter 48](https://staging.border.bot/hs-codes/48) / [48.08](https://staging.border.bot/hs-codes/4808) / [4808.10](https://staging.border.bot/hs-codes/480810)

## Key facts

- HS code: 4808.10
- Covers: Corrugated paper and paperboard, whether or not perforated
- Heading: [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](https://staging.border.bot/hs-codes/4808)
- Chapter: [48: Paper and paperboard; articles of paper pulp, of paper or of paperboard](https://staging.border.bot/hs-codes/48)
- Edition: HS2022
- Duty rates: [Set by each country’s tariff](https://staging.border.bot/countries)

## What this code covers

HS code 4808.10 covers corrugated paper and paperboard, whether or not perforated.

The legal text of the subheading is “Corrugated paper and paperboard, whether or not perforated”, in HS2022.

## What it doesn’t cover

Other goods of heading 48.08 are classified under 4808.40 (kraft paper, creped or crinkled, whether or not embossed or perforated) or 4808.90 (other).

- [4808.40](https://staging.border.bot/hs-codes/480840) Kraft paper, creped or crinkled, whether or not embossed or perforated
- [4808.90](https://staging.border.bot/hs-codes/480890) Other

## How it is structured

4808.10 is a six-digit subheading. Its first two digits, 48, are the chapter; the first four, 4808, are heading 48.08; the last two, 10, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard
- Heading 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
- Subheading 4808.10: Corrugated paper and paperboard, whether or not perforated

## In other countries

No national tariff lines under 4808.10 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 4808.10 at six digits and add their own digits after it.

- Previous subheading: [4807.00](https://staging.border.bot/hs-codes/480700) Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface- coated or impregnated, whether or not internally reinforced, in rolls or sheets
- Next subheading: [4808.40](https://staging.border.bot/hs-codes/480840) Kraft paper, creped or crinkled, whether or not embossed or perforated

## Frequently asked questions

### What does HS code 4808.10 cover?

HS code 4808.10 covers corrugated paper and paperboard, whether or not perforated.

### Which heading and chapter is HS code 4808.10 in?

HS code 4808.10 is in heading 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) in chapter 48 (paper and paperboard; articles of paper pulp, of paper or of paperboard).

### Where are goods of heading 48.08 classified when 4808.10 doesn’t fit?

Other goods of heading 48.08 are classified under 4808.40 (kraft paper, creped or crinkled, whether or not embossed or perforated) or 4808.90 (other).

## Sources and updates

The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.

This page was last updated on 13 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://staging.border.bot/hs-codes/480810.json