Product classification
HS code for Specialty paperboard: 4808.90
Paper and paperboard, other than corrugated (with or without glued flat surface sheets) or kraft paper, creped or crinkled, whether or not embossed or perforated, in rolls or sheets, other than paper of heading 4803.
Classification of specialty paperboard under HS 4808.90
Specialty paperboard is classified under HS code 4808.90 based on the specific mechanical treatments applied to the material after the initial web formation. This heading covers paper and paperboard that has been creped, crinkled, embossed, or perforated. Unlike standard paperboard, these products undergo secondary processing to alter their physical texture or functional properties, such as increasing elasticity or surface area. The classification is governed by General Interpretative Rule (GIR) 1 and 6, following the specific exclusions noted in the Chapter 48 legal notes. Specifically, 4808.90 is a residual category for paper that has been modified in these ways but does not meet the criteria for corrugated paper (4808.10) or sack kraft paper. The material must remain in rolls or sheets to stay within this heading; if it is cut to a specific shape other than rectangular or square, or if it is converted into a finished article like a box or a filter, it would move to a different heading such as 4823. The technical distinction relies on the fact that the creping or embossing is not merely a surface finish but a structural modification of the fibers or the sheet itself.
- Covers
- Creped paperboard for industrial packaging
- Embossed decorative paperboard in large rolls
- Perforated paperboard used for specialized filtration bases
- Crinkled paperboard for protective cushioning
- Non-corrugated elasticated paperboard sheets
- Also under 4808.90
- SCA (hygiene papers)
- Kimberly-Clark (specialty tissues)
- Ahlstrom-Munksjö (technical papers)
- Georgia-Pacific (various paper products)
Codes often confused with 4808.90
Common mistake. Specialty paperboard is frequently confused with HS code 4808.10, which is reserved strictly for corrugated paper and paperboard. Another common error is using HS code 4803, which covers tissue and similar paper used for household or sanitary purposes; however, 4803 is limited to products with a weight not exceeding 25g per square meter per ply. Additionally, importers often mistakenly use 4805, which covers other uncoated paper and paperboard, but 4805 does not account for the mechanical creping or embossing that defines 4808.90.
Top exporters and importers of HS 480890 (the code used for specialty paperboard), 2025
In 2025, the largest exporter of HS 480890 (the code used for specialty paperboard) in UN Comtrade data was Switzerland, with 27% of world exports; the largest importer in UN Comtrade data was Italy, with 9.1% 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 480890, not only specialty paperboard.
Top exporters 2025 · share of world exports
- 1 Switzerland $113M 27% of world exports
- 2 Italy $54M 13% of world exports
- 3 China $44M 10% of world exports
World total: $419M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Italy $34M 9.1% of world imports
- 2 China $25M 6.6% of world imports
- 3 United States $17M 4.6% of world imports
World total: $372M 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 code for specialty paperboard
Brazil classifies specialty paperboard under NCM 4808.90.00: HS 4808.90 with 00 added.
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 specialty paperboard
What is the HS code for Specialty paperboard?
The HS code for Specialty paperboard is 480890 (Paper and paperboard; other than corrugated (with or without glued flat surface sheets) or kraft paper, creped or crinkled, whether or not embossed or perforated, in rolls or sheets, other than paper of heading 4803). The HS code for specialty paperboard that is creped, crinkled, embossed, or perforated (excluding corrugated) is 4808.90.
How do I classify Specialty paperboard for customs?
Specialty paperboard is classified under HS code 480890 — Paper and paperboard; other than corrugated (with or without glued flat surface sheets) or kraft paper, creped or crinkled, whether or not embossed or perforated, in rolls or sheets, other than paper of heading 4803. This is a 6-digit subheading level code.
Does this code include paperboard that has been coated with plastic?
No, if the paperboard is coated, impregnated, or covered with plastics and is not creped or embossed, it is generally classified under heading 4811.
Which countries are the top exporters of specialty paperboard (HS 480890)?
In 2025, the top exporters of HS 480890 (the code used for specialty paperboard) in UN Comtrade data were Switzerland ($113M, 27% of world exports), Italy ($54M) and China ($44M). World exports came to about $419M, 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 specialty paperboard (HS 480890)?
In 2025, the top importers of HS 480890 (the code used for specialty paperboard) in UN Comtrade data were Italy ($34M, 9.1% of world imports), China ($25M) and the United States ($17M). World imports came to about $372M, 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 Specialty paperboard the same in all countries?
The base HS code 480890 for Specialty paperboard 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 specialty paperboard in Brazil?
In Brazil, specialty paperboard (HS 480890) is classified under NCM 4808.90.00.