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Low-rate and short-packet transmissions are important for ultra-reliable low-latency communications (URLLC). In this paper, we put forth a new family of sparse superposition codes for URLLC, called block orthogonal sparse superposition (BOSS) codes. We first present a code construction method for the efficient encoding of BOSS codes. The key idea is to construct codewords by the superposition of the orthogonal columns of a dictionary matrix with a sequential bit mapping strategy. We also propose an approximate maximum a posteriori probability (MAP) decoder with two stages. The approximate MAP decoder reduces the decoding latency significantly via a parallel decoding structure while maintaining a comparable decoding complexity to the successive cancellation list (SCL) decoder of polar codes. Furthermore, to gauge the code performance in the finite-blocklength regime, we derive an exact analytical expression for block-error rates (BLERs) for single-layered BOSS codes in terms of relevant code parameters. Lastly, we present a cyclic redundancy check aided-BOSS (CA-BOSS) code with simple list decoding to boost the code performance. Our experiments verify that CA-BOSS with the simple list decoder outperforms CA-polar codes with SCL decoding in the low-rate and finite-blocklength regimes while achieving the finite-blocklength capacity upper bound within one dB of signal-to-noise ratio.