# HS code 4823.20: Filter paper and paperboard

> HS code 4823.20 covers filter paper and paperboard. It sits in heading 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) in chapter 48 (paper and paperboard; articles of paper pulp, of paper or of paperboard). Other goods of heading 48.23 are classified under 4823.40 (rolls, sheets and dials, printed for self-recording apparatus), 4823.61 (trays, dishes, plates, cups and the like, of paper or paperboard, of bamboo), 4823.69 (trays, dishes, plates, cups and the like, of paper or paperboard, other), 4823.70 (moulded or pressed articles of paper pulp) or 1 other.

Source: https://staging.border.bot/hs-codes/482320
Last updated: 13 October 2026

[HS codes](https://staging.border.bot/hs-codes) / [Chapter 48](https://staging.border.bot/hs-codes/48) / [48.23](https://staging.border.bot/hs-codes/4823) / [4823.20](https://staging.border.bot/hs-codes/482320)

## Key facts

- HS code: 4823.20
- Covers: Filter paper and paperboard
- Heading: [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](https://staging.border.bot/hs-codes/4823)
- 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 4823.20 covers filter paper and paperboard.

The legal text of the subheading is “Filter paper and paperboard”, in HS2022.

## What it doesn’t cover

Other goods of heading 48.23 are classified under 4823.40 (rolls, sheets and dials, printed for self-recording apparatus), 4823.61 (trays, dishes, plates, cups and the like, of paper or paperboard, of bamboo), 4823.69 (trays, dishes, plates, cups and the like, of paper or paperboard, other), 4823.70 (moulded or pressed articles of paper pulp) or 1 other.

- [4823.40](https://staging.border.bot/hs-codes/482340) Rolls, sheets and dials, printed for self-recording apparatus
- [4823.61](https://staging.border.bot/hs-codes/482361) Trays, dishes, plates, cups and the like, of paper or paperboard: Of bamboo
- [4823.69](https://staging.border.bot/hs-codes/482369) Trays, dishes, plates, cups and the like, of paper or paperboard: Other
- [4823.70](https://staging.border.bot/hs-codes/482370) Moulded or pressed articles of paper pulp
- [4823.90](https://staging.border.bot/hs-codes/482390) Other

## How it is structured

4823.20 is a six-digit subheading. Its first two digits, 48, are the chapter; the first four, 4823, are heading 48.23; the last two, 20, 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 48.23: 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
- Subheading 4823.20: Filter paper and paperboard

## In other countries

No national tariff lines under 4823.20 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 4823.20 at six digits and add their own digits after it.

## Related codes

The same text, “Filter paper and paperboard”, also divides 1 other heading in chapter 48: 4805.40 under heading 48.05.

- [4805.40](https://staging.border.bot/hs-codes/480540) Heading 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

- Previous subheading: [4822.90](https://staging.border.bot/hs-codes/482290) Other
- Next subheading: [4823.40](https://staging.border.bot/hs-codes/482340) Rolls, sheets and dials, printed for self-recording apparatus

## Frequently asked questions

### What does HS code 4823.20 cover?

HS code 4823.20 covers filter paper and paperboard.

### Which heading and chapter is HS code 4823.20 in?

HS code 4823.20 is in heading 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) in chapter 48 (paper and paperboard; articles of paper pulp, of paper or of paperboard).

### Where are goods of heading 48.23 classified when 4823.20 doesn’t fit?

Other goods of heading 48.23 are classified under 4823.40 (rolls, sheets and dials, printed for self-recording apparatus), 4823.61 (trays, dishes, plates, cups and the like, of paper or paperboard, of bamboo), 4823.69 (trays, dishes, plates, cups and the like, of paper or paperboard, other), 4823.70 (moulded or pressed articles of paper pulp) or 1 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/482320.json