HS Code for Cigarette paper

Cigarette paper is classified under HS code 4813.90 when it is presented in forms other than booklets, tubes, or rolls with a width not exceeding 5 cm. This classification falls under Chapter 48, which covers paper and paperboard. The specific heading 4813 is dedicated to cigarette paper, regardless of whether it is cut to size or not. The sub-heading 4813.90 acts as a residual category for bulk paper, such as large industrial rolls or flat sheets that do not meet the dimensional criteria of the other sub-headings. This paper is technically distinguished by its high strength, specific porosity to control the burning rate, and often the inclusion of calcium carbonate to ensure even combustion. It must be thin yet opaque enough to conceal the tobacco. The classification is governed by General Interpretative Rule (GRI) 1, which dictates that classification is determined by the terms of the headings and any relative section or chapter notes. Since 4813.10 and 4813.20 cover specific shapes and sizes, 4813.90 captures all other cigarette paper. This includes wide rolls used in the initial stages of manufacturing before they are slit into narrower widths. The paper must be specifically intended for use as cigarette paper; general-purpose tissue paper or thin writing paper would be classified elsewhere in Chapter 48, such as under 4802 or 4803, depending on its characteristics and weight. Furthermore, the Explanatory Notes to the Harmonized System for heading 4813 specify that the paper may be colored, printed, or impregnated with substances like potassium nitrate or sodium silicate to improve burning. If the paper is coated with substances other than those used for cigarette paper functionality, it might be classified under 4811. However, 4813.90 remains the primary code for bulk cigarette paper that has not been converted into retail-ready booklets or narrow machine-ready rolls.

Products Included

• Bulk cigarette paper in large rolls (width > 5cm)
• Cigarette paper in flat sheets
• Uncut cigarette paper for industrial processing
• Impregnated cigarette paper in bulk form
• Colored or printed cigarette paper in wide rolls

Common Misclassification

This code is frequently confused with 4813.10 and 4813.20. The primary distinction is the physical form and dimensions. If the paper is in a booklet or tube, it must be 4813.10. If it is in a roll but the width is 5 cm or less, it must be 4813.20. Additionally, importers sometimes mistakenly use 4802.54 for thin paper, but if the paper is specifically for cigarettes, 4813.90 takes precedence due to its specificity.

FAQ

What is the HS code for Cigarette paper?

The HS code for cigarette paper in bulk form (not in booklets, tubes, or narrow rolls) is 4813.90.

Does this code include paper for rolling herbal cigarettes?

Yes, as long as the paper is specifically manufactured as cigarette paper and meets the dimensional requirements of the sub-heading, it is classified here regardless of the intended filler.