4823 - Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers:
Sub-classifications
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4823 20
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4823 2010 00
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4823 2090 00
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4823 6100
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4823 6100 20
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4823 6100 40
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4823 6900
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4823 6900 20
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4823 6900 40
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4823 7000
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4823 7000 20
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4823 7000 40
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4823 90
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4823 9010 00
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4823 9020 00
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4823 9040 00
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4823 9050 00
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4823 9060 00
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4823 9067 00
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4823 9070 00
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4823 9080 00
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4823 9086
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4823 9086 80
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Overview
This HTS category, 4823, encompasses a broad range of paper and paperboard products that do not fit into more specific classifications. It includes items that have been cut to specific dimensions or shapes, as well as those manufactured from paper pulp, cellulose wadding, or webs of cellulose fibers. The scope is intentionally broad to capture a variety of finished or semi-finished goods made from these materials, excluding those with more defined uses or compositions detailed elsewhere in Chapter 48.
Unlike sibling categories at the same level which focus on entirely different product families (e.g., live animals in Chapter 01), HTS 4823 acts as a residual category within the paper and paperboard chapter. Its distinctiveness lies in its catch-all nature for paper-based articles that are not primarily defined by their function as packaging, writing paper, tissue, or specialized industrial materials like filter paper.
Within this category, several subcategories further refine the classification. These include specific types of printed rolls, sheets, and dials for recording apparatus (4823.40), as well as molded or pressed articles of paper pulp (4823.70). The residual "Other" (4823.90) covers all remaining items that meet the general description of this heading but are not otherwise specified. This hierarchical structure ensures that a wide array of paper and paperboard articles can be accurately classified based on their specific form, manufacturing method, and intended use.