HS Code for Carbon paper sheets

HS code 4816.90 is designated for carbon paper and other copying or transfer papers that are cut to size or put up in forms for retail sale, excluding those already covered by heading 4809. The distinction between 4809 and 4816 is primarily one of dimension and packaging. While 4809 covers bulk rolls and large sheets, 4816 covers the same functional material when it is presented in smaller dimensions (width not exceeding 36 cm) or in specific retail packaging like boxes of 100 sheets. This classification follows the General Rules of Interpretation (GRI) which prioritize the specific presentation of the goods. Carbon paper in this category is often used in manual typewriters, for hand-written receipts, or in specialized duplicating processes. The n.e.c. (not elsewhere classified) designation in 4816.90 ensures that any copying paper not specifically identified as self-copy paper (4816.20) falls into this residual category. Importers must verify the dimensions of the sheets to ensure they do not exceed the 36 cm threshold, as this would trigger a reclassification into the bulk category of Chapter 48.

Products Included

• Retail-ready carbon paper sheets
• Small format transfer paper (width <= 36 cm)
• Hectograph paper cut to size
• Carbon paper in boxes for office use
• Transfer sheets for manual duplicating

Common Misclassification

This code is often confused with 4809.90, which applies to the same material but in larger, industrial dimensions. It may also be confused with 4820.10 if the carbon paper is bound into a book or register, as 4820 covers stationery articles like receipt books.

FAQ

What is the HS code for carbon paper sheets?

The HS code for carbon paper sheets cut to retail size is 4816.90.

Is there a different code for self-copy sheets?

Yes, self-copy paper (carbonless) cut to size is classified under HS code 4816.20.