HS 480210 Handmade paper and paperboard
Quick Answer: Handmade paper and paperboard imported under HS 480210 enters the UK at 0.00%, the EU at 0.00%, and the US at a Free rate under the MFN tariff. This classification specifically covers paper and paperboard that has been manufactured by hand, distinguishing it from machine-made equivalents. Importers should be aware that while the UK and EU offer duty-free entry, the US has a dual tariff structure, with a 17.5% ad valorem rate also applicable depending on specific product characteristics or origin. According to CustomTariffs data, verifying the exact origin and manufacturing process is crucial for accurate classification and duty assessment in all jurisdictions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802100000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 480210 cover?
This subheading covers handmade paper and paperboard, as defined by the World Customs Organization's Harmonized System (WCO HS) Explanatory Notes. These are papers and paperboards produced by manual processes, often characterized by a less uniform surface and deckle edges. According to the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database, this category specifically excludes machine-made papers, even if they exhibit characteristics that might superficially resemble handmade paper. The key differentiator is the production method, emphasizing artisanal techniques over industrial machinery.
What falls outside HS 480210?
The following products are excluded from HS 480210: machine-made papers and paperboards, including those that may have a textured or irregular surface achieved through mechanical means rather than manual production. This also excludes paper and paperboard that has been further processed, such as coated, printed, or embossed, unless these treatments are integral to the handmade production process and do not fundamentally alter its character. For instance, machine-made decorative papers or paperboard for packaging, even if visually similar, would be classified under different headings, such as 4802.55 for uncoated paper or 4810 for coated paperboard.
What are common classification mistakes for HS 480210?
A common error is misinterpreting the "handmade" aspect, leading to the classification of machine-made papers with artisanal appearances under this subheading. General Interpretative Rule (GIR) 1 of the Harmonized System emphasizes that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may mistakenly classify papers produced on cylinder mould machines, which can create a deckle edge, as handmade if they do not verify the primary production method. This can result in incorrect duty payments and potential penalties.
How should importers classify products under HS 480210?
The correct procedure for classifying products under HS 480210 involves a thorough examination of the manufacturing process. Importers and customs brokers must obtain detailed product specifications from the manufacturer, explicitly confirming that the paper or paperboard was produced by manual labor and not by automated machinery. Reviewing the WCO HS Explanatory Notes for Heading 4802 and consulting official tariff databases like the USITC HTS or EU TARIC for specific country rulings is crucial. Verification of the absence of continuous machine processes is paramount.
How is the duty calculated for products under HS 480210?
A ream of 500 sheets of handmade watercolor paper, each measuring 22 x 30 inches and declared at a customs value of $150 USD, would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($150 USD × 5.0% = $7.50). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) for subheading 4802.10.0000.
Which trade agreements reduce duties for HS 480210?
Several free trade agreements may reduce the applicable duty rate for HS 480210, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying handmade paper and paperboard originating from Canada or Mexico can be imported into the US duty-free. To claim this preference, a self-certified origin statement is typically required. For imports into the European Union, the Generalised Scheme of Preferences (GSP) may offer reduced or zero duties for products originating from certain developing countries, often requiring a GSP Form A certificate of origin.
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FAQ
What are the typical import duty rates for HS code 480210 (Handmade paper and paperboard) into the United States?
For imports into the United States, HS code 480210.0000, covering handmade paper and paperboard, generally carries a Most Favored Nation (MFN) duty rate of 0.00%. This means no duty is typically applied under the standard MFN tariff. However, it is crucial for importers and customs brokers to verify the specific rate at the time of entry, as trade policies and agreements can change. Always consult the latest Harmonized Tariff Schedule of the United States (HTSUS) published by the US International Trade Commission (USITC) for definitive rates and any applicable special provisions or trade agreements.
How is 'handmade' defined for HS code 480210, and what are the classification criteria?
The classification of paper and paperboard under HS code 480210 hinges on its method of production. 'Handmade' paper and paperboard are those produced by manual methods, typically involving a mould and deckle process, resulting in characteristic irregular edges (deckle edges) and often a more textured surface compared to machine-made paper. Machine-made paper and paperboard of heading 4802 are excluded from this subheading. Importers and customs brokers must ensure that the product's manufacturing process and resulting physical characteristics align with the definition of 'handmade' to avoid misclassification. Documentation from the manufacturer detailing the production process is highly recommended.
What documentation is typically required for importing handmade paper and paperboard under HS code 480210?
While specific documentation can vary based on the importing country and the nature of the goods, standard requirements for importing handmade paper and paperboard (HS 480210) often include a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to substantiate the 'handmade' classification, a manufacturer's affidavit or declaration detailing the production process may be requested by customs authorities. Importers and customs brokers should also be prepared to provide product samples or detailed technical specifications if customs has doubts about the classification. Always check the specific import regulations of the destination country.
How is the duty calculated for HS code 480210 if a duty were applicable, and can you provide an example?
HS code 480210, as noted, often has a 0.00% duty rate in many major economies like the US. However, if a duty were applicable, it would typically be calculated on an ad valorem basis (a percentage of the value of the goods) or sometimes on a specific basis (per unit of weight or quantity), depending on the tariff schedule. For example, if a country applied a 5% ad valorem duty on handmade paper valued at $10,000, the duty would be calculated as: $10,000 (Value) × 0.05 (Duty Rate) = $500. If a specific duty of $0.10 per kilogram applied and the shipment weighed 500 kg, the duty would be: 500 kg × $0.10/kg = $50. Importers and customs brokers must refer to the specific tariff schedule of the importing country for the correct duty calculation method and rate.
Are there any common trade agreements that might offer preferential duty rates for HS code 480210?
Preferential duty rates for HS code 480210 depend entirely on the specific trade agreements in place between the exporting and importing countries. For instance, if the United States has a Free Trade Agreement (FTA) with a particular country, and that country exports handmade paper and paperboard classified under 480210, those goods might qualify for duty-free entry under the terms of the FTA, even if the standard MFN rate were not 0.00%. Importers and customs brokers must thoroughly investigate applicable FTAs and ensure all rules of origin and documentation requirements (e.g., Certificates of Origin) are met to claim preferential treatment. Consulting resources like the USITC for US trade agreements or the EU TARIC database for European Union agreements is essential.