HS Code for Tar paper

Tar paper is classified under HS code 4811.10 because it consists of a base of paper or paperboard that has been specifically treated through impregnation, coating, or covering with bitumen, tar, or asphalt. According to the Harmonized System's Chapter 48 notes, this heading includes paper and paperboard that has been processed in a way that provides functional properties, such as waterproofing, without changing the essential character of the product as a paper-based material. The manufacturing process typically involves passing a continuous sheet of heavy paper through a vat of hot bitumen or tar, which saturates the fibers. This classification is determined by the substrate (paper) and the specific treatment (tarring or bituminization). It is essential for customs purposes to distinguish this from products where the bitumen is the primary structural component or where the reinforcement is made of glass fibers or plastics, as those would fall under different chapters entirely. The 4811.10 code specifically addresses the 'other than' exclusions of headings 4803, 4809, or 4810, ensuring that only these specific impregnated papers are captured here for use in roofing, flooring, and general construction waterproofing.

Products Included

• Asphalt-saturated roofing felt
• Bituminized paperboard sheets
• Tar-impregnated building paper
• Waterproof kraft paper coated with asphalt
• Bitumen-covered paper rolls for vapor barriers

Common Misclassification

Tar paper is frequently confused with HS code 6807, which covers articles of asphalt or similar material. The primary distinction lies in the base material; 4811.10 is strictly for paper-based products, whereas 6807 is for products where asphalt is the primary component or the reinforcement is non-paper (like fiberglass). It may also be confused with HS code 2715.00, which covers bituminous mastics and cut-backs, which are liquid or semi-solid mixtures rather than finished sheets or rolls of paper.

FAQ

What is the HS code for tar paper?

The HS code for tar paper, specifically paper or paperboard that is tarred, bituminised, or asphalted, is 4811.10.

Is roofing felt classified under the same code?

Yes, if the roofing felt is made of a paper or paperboard base that has been saturated with bitumen or tar, it falls under 4811.10. However, if it has a fiberglass base, it is classified under 6807.