HS Code for Cigarette paper booklets

Cigarette paper in the form of booklets or tubes is classified under HS code 4813.10. This classification is determined by the specific retail-ready or semi-finished form of the paper. Unlike bulk paper, these items are prepared for immediate use by the consumer or for the manual assembly of cigarettes. Booklets typically contain a specific number of leaves, often with a gummed edge, while tubes are pre-formed cylinders ready to be filled with tobacco. The classification under 4813.10 is prioritized when the paper has been converted into these specific formats, reflecting its intended use in the final stages of tobacco product preparation. According to the General Rules of Interpretation (GRI), specifically GRI 1, the classification is dictated by the terms of the heading 4813 and the sub-heading 4813.10. The paper used in these booklets is highly specialized, featuring controlled porosity and chemical additives to ensure a consistent burn. The tubes may also include an attached filter, but they remain classified under this code as the paper tube is the defining component. This sub-heading is distinct from industrial rolls because it targets the consumer-facing or manual-filling market. The Explanatory Notes for Chapter 48 emphasize that the form of the product (booklet or tube) is the primary factor for this sub-heading, regardless of the paper's width or length. This ensures that all consumer-ready cigarette papers, whether sold in convenience stores or specialty tobacco shops, are grouped together for tariff and statistical purposes. The presence of flavoring or coloring does not change this classification, provided the product remains cigarette paper in the specified forms.

Products Included

• Cigarette paper booklets with gummed edges
• Pre-rolled cigarette tubes
• Cigarette tubes with attached filters
• Interleaved cigarette paper leaves in retail packaging
• Flavored cigarette paper booklets

Common Misclassification

The most common misclassification occurs with 4813.90 (bulk paper) and 4813.20 (narrow rolls). If the paper is not in a booklet or a tube, it cannot be 4813.10. Another error involves classifying tubes with filters under 5601.22 (filter tips), but the complete tube assembly is correctly placed in 4813.10.

FAQ

What is the HS code for Cigarette paper booklets?

Cigarette paper booklets and tubes are classified under HS code 4813.10.

Are cigarette tubes with filters included in this code?

Yes, pre-formed cigarette tubes, even those with filters already attached, are classified under 4813.10.