Product Classification Guide

HS Code for Corrugated cardboard

4808.10 Paper and paperboard; corrugated, whether or not perforated, in rolls or sheets, other than paper of heading 4803
Paper & Printing
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Corrugated cardboard is classified under HS code 4808.10. This classification applies to paper and paperboard that has been mechanically processed to create a fluted or ridged profile. Heading 4808 specifically includes paper and paperboard that is corrugated (with or without glued flat surface sheets), creped, crinkled, embossed, or perforated, in rolls or sheets. The classification is based on the physical transformation of the paper into a corrugated form, which provides structural rigidity and cushioning properties. This material typically consists of a fluted corrugated medium joined to one or more flat liners (kraftliner or testliner). Under the General Rules for the Interpretation (GRI) of the Harmonized System, heading 4808 is the most specific description for paper that has been worked in this manner. It is important to distinguish this raw material from the finished containers made from it. This code is essential for manufacturers who import the sheets or rolls for further conversion into packaging products.

Products Included

  • Single-face corrugated paper rolls
  • Double-face corrugated cardboard sheets
  • Triple-wall corrugated board
  • Fluted paperboard for packaging
  • Corrugated fiberboard sheets

Common Misclassification

Corrugated cardboard is most often misclassified under HS code 4819.10, which is the code for finished boxes, cases, and cartons made of corrugated paper. HS code 4808.10 only applies to the material in rolls or sheets. Another error is using the codes for the base paper, such as 4804 (uncoated kraft paper), which applies only before the paper has been corrugated. Finally, 4808.90 is sometimes used, but 4808.10 is the specific subheading for the corrugated variety.

FAQ

What is the HS code for corrugated cardboard?

The HS code for corrugated paper and paperboard in rolls or sheets is 4808.10.

Does this code include corrugated boxes?

No, finished corrugated boxes and cartons are classified under HS code 4819.10. Code 4808.10 is strictly for the material in its sheet or roll form.

Industry

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Frequently Asked Questions

What is the HS code for Corrugated cardboard?

The HS code for Corrugated cardboard is 480810 (Paper and paperboard; corrugated, whether or not perforated, in rolls or sheets, other than paper of heading 4803).

How do I classify Corrugated cardboard for customs?

Corrugated cardboard is classified under HS code 480810 — Paper and paperboard; corrugated, whether or not perforated, in rolls or sheets, other than paper of heading 4803. This is a 6-digit subheading level code.

Is the HS code for Corrugated cardboard the same in all countries?

The base HS code 480810 for Corrugated cardboard is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.