Product classification
HS code for Cellulose wadding products: 4823.90
Paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres, articles n.e.c. in heading no. 4823.
Classification of cellulose wadding products under HS 4823.90
Cellulose wadding products are classified under HS code 4823.90, which covers other articles of paper pulp, paper, paperboard, cellulose wadding, or webs of cellulose fibers. The classification logic follows the principle that once cellulose wadding is cut to specific shapes or converted into finished articles not specified in earlier headings of Chapter 48, it falls into the residual category of heading 4823. Heading 4803 covers cellulose wadding in large rolls or sheets (stock), but once these materials undergo further processing—such as die-cutting, folding, or specialized shaping—they transition to 4823. This classification is determined by GRI 1, which prioritizes the specific description of the article. The products under 4823.90 are typically industrial or technical components made from multiple layers of very thin, translucent, and creped webs of cellulose fibers, where the primary characteristic is the material's absorbent or cushioning properties. The absence of a more specific heading for these converted articles necessitates the use of the residual subheading 4823.90.
- Covers
- Die-cut cellulose wadding pads for industrial packaging
- Specialized cellulose fiber filters cut to non-standard shapes
- Embossed cellulose wadding strips for technical use
- Laminated cellulose webs used in protective padding
- Shaped wadding components for machinery or filtration systems
- Also under 4823.90
- Whatman filter paper
- Post-it Notes (unprinted base paper)
- Kimberly-Clark (cellulose wadding for specific uses)
- M-real (specialty paperboard)
- Domtar (specialty cellulose fibers)
Codes often confused with 4823.90
Common mistake. A frequent misclassification occurs with HS code 4803.00, which is only for bulk rolls or sheets of a certain width. Another common error is 4818.90, which covers household or sanitary articles; if the wadding is intended for domestic use (like napkins), it belongs there. Furthermore, medical-grade wadding or products treated with pharmaceutical substances are classified in Chapter 30 (3005), while sanitary towels and diapers are classified under 9619.00. Distinguishing between industrial wadding and sanitary paper is essential for correct classification.
Top exporters and importers of HS 482390 (the code used for cellulose wadding products), 2025
In 2025, the largest exporter of HS 482390 (the code used for cellulose wadding products) in UN Comtrade data was China, with 33% of world exports; the largest importer in UN Comtrade data was the United States, with 12% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 482390, not only cellulose wadding products.
Top exporters 2025 · share of world exports
- 1 China $1.9B 33% of world exports
- 2 India $546M 9.6% of world exports
- 3 United States $531M 9.3% of world exports
World total: $5.7B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $647M 12% of world imports
- 2 Mexico $316M 6.0% of world imports
- 3 Germany $287M 5.4% of world imports
World total: $5.3B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for cellulose wadding products
Brazil splits HS 4823.90 into 4 NCM codes. Pick the one that matches your product:
- 4823.90.10Punched paper cards for Jacquard mechanisms
- 4823.90.20Cut paper, min 600 V dielectric, max 60 g/m²
- 4823.90.91Other paper strips or rolls, 15–36 cm wide
- 4823.90.99Other articles of paper, paperboard or pulp
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
EU Regulatory Requirements
This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.
This product is covered by the EU Timber Regulation (EUTR), requiring operators to exercise due diligence to minimize the risk of placing illegally harvested timber on the EU market.
Questions about cellulose wadding products
What is the HS code for Cellulose wadding products?
The HS code for Cellulose wadding products is 482390 (Paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres; articles n.e.c. in heading no. 4823). Finished articles made of cellulose wadding that are not elsewhere specified are classified under HS code 4823.90.
How do I classify Cellulose wadding products for customs?
Cellulose wadding products is classified under HS code 482390 — Paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres; articles n.e.c. in heading no. 4823. This is a 6-digit subheading level code.
When should cellulose wadding be classified under heading 4803?
Cellulose wadding should be classified under 4803.00 when it is imported in large rolls (exceeding 36 cm in width) or in large rectangular sheets, and has not yet been cut to a specific final shape or converted into a finished article.
Which countries are the top exporters of cellulose wadding products (HS 482390)?
In 2025, the top exporters of HS 482390 (the code used for cellulose wadding products) in UN Comtrade data were China ($1.9B, 33% of world exports), India ($546M) and the United States ($531M). World exports came to about $5.7B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of cellulose wadding products (HS 482390)?
In 2025, the top importers of HS 482390 (the code used for cellulose wadding products) in UN Comtrade data were the United States ($647M, 12% of world imports), Mexico ($316M) and Germany ($287M). World imports came to about $5.3B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Cellulose wadding products the same in all countries?
The base HS code 482390 for Cellulose wadding products is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for cellulose wadding products in Brazil?
Brazil splits HS 482390 into 4 NCM codes, so the right one for cellulose wadding products depends on the product's details: 4823.90.10 (Punched paper cards for Jacquard mechanisms), 4823.90.20 (Cut paper, min 600 V dielectric, max 60 g/m²), 4823.90.91 (Other paper strips or rolls, 15–36 cm wide), 4823.90.99 (Other articles of paper, paperboard or pulp).