# HS code 4823.90: 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

> HS code 4823.90 covers 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, other than those classified in 4823.20, 4823.40, 4823.61, 4823.69 and 4823.70. 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 4823.20 (filter paper and paperboard), 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) or 1 other.

Source: https://staging.border.bot/hs-codes/482390
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) / [4823.90](https://staging.border.bot/hs-codes/482390)

## Key facts

- HS code: 4823.90
- Covers: 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
- 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 4823.90 covers 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, other than those classified in 4823.20, 4823.40, 4823.61, 4823.69 and 4823.70.

The legal text of the subheading is “Other”, in HS2022.

## What it doesn’t cover

Other goods of heading 48.23 are classified under 4823.20 (filter paper and paperboard), 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) or 1 other.

- [4823.20](https://staging.border.bot/hs-codes/482320) Filter paper and paperboard
- [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

## How it is structured

4823.90 is a six-digit subheading. Its first two digits, 48, are the chapter; the first four, 4823, are heading 48.23; the last two, 90, 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 4823.90: Other

## In other countries

No national tariff lines under 4823.90 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 4823.90 at six digits and add their own digits after it.

- Previous subheading: [4823.70](https://staging.border.bot/hs-codes/482370) Moulded or pressed articles of paper pulp
- Next subheading: [4901.10](https://staging.border.bot/hs-codes/490110) In single sheets, whether or not folded

## Frequently asked questions

### What does HS code 4823.90 cover?

HS code 4823.90 covers 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, other than those classified in 4823.20, 4823.40, 4823.61, 4823.69 and 4823.70.

### Which heading and chapter is HS code 4823.90 in?

HS code 4823.90 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 4823.90 doesn’t fit?

Other goods of heading 48.23 are classified under 4823.20 (filter paper and paperboard), 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) 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/482390.json