The table below lists candidate HS headings for gift wrapping paper. Each row is a starting point, not a final classification; verify in the destination tariff database before filing.
| Code | Heading | Use when |
|---|---|---|
4810 | Paper and paperboard coated with kaolin or other inorganic substances | The wrapping paper has a qualifying coating and the base paper, coating, weight, and dimensions support the current heading text. |
4804 / 4805 | Kraft or other uncoated paper and paperboard | The product is uncoated kraft or other paper in a covered roll or sheet form; printing and dimensions still need review. |
4811 / 4823 | Coated, impregnated, covered, surface-decorated, or other cut paper articles | Plastic coating, metallization, adhesive, surface decoration, or cut-to-shape presentation places the product outside a simpler base-paper branch. |
3920 / 3921 | Plastics film or sheet | The marketed “wrapping paper” is actually cellophane-like plastic film, BOPP, or another plastics sheet rather than paper. |
GRI 3 / components | Gift-wrap kit | Paper, ribbon, bows, tags, tape, bags, or cutters are put up together and require set or component analysis. |
National extensions after the 6-digit heading vary by destination market. Verify the full national code in USITC HTS, EU TARIC, or UK Trade Tariff before filing.
