HS 480257 Other, weighing 40 g/m2 or more but not more than 150 g/m2
Quick Answer: Paper weighing 40 g/m² or more but not more than 150 g/m², not further worked than having been machine- or paper-machine finished, colored throughout the mass by whatever process or surface-colored, printed with patterns, designs or pictures, or perforated, cut or stamped in any shape, but not otherwise worked, imported under HS 480257 enters the UK at 0.00%, the EU at 0.00%, and the US with rates varying from Free to 18% ad valorem, depending on specific subheadings. This classification applies to a broad range of uncoated papers, including printing and writing papers, and certain specialty papers. Importers should consult specific national tariff schedules for precise duty rates, as the US has multiple subcategories within this code. CustomTariffs aggregates this data for compliance planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802570000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802570000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802571040 | — | — | ["kg"] |
| 4802571085 | — | — | ["kg"] |
| 4802573000 | Free | — | ["kg"] |
| 4802574040 | — | — | ["kg"] |
| 480257 | — | — | — |
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 to Classify This HS Code?
What products does HS 480257 cover?
This subheading covers other paper and paperboard, not further worked or processed than as specified in heading 4802, specifically those weighing 40 g/m² or more but not more than 150 g/m². According to the World Customs Organization (WCO) Harmonized System Nomenclature and interpretations found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category includes uncoated writing, printing, or other paper and paperboard, manufactured by a mechanical process or by a chemical process or by both, provided they meet the specified weight criteria. This excludes paper and paperboard of heading 4801 or 4802.20.
What falls outside HS 480257?
The following products are excluded from HS 480257: paper and paperboard of heading 4801 (newsprint), paper and paperboard of heading 4802.20 (paper and paperboard, weighing 150 g/m² or more, of a kind used for writing, printing or other graphic purposes, not fibre-reactant or impregnated), and paper and paperboard of heading 4802.90 (other paper and paperboard, not fibre-reactant or impregnated). Also excluded are papers and paperboards weighing less than 40 g/m² or more than 150 g/m², as well as those that are coated, impregnated, or have undergone other specific treatments not covered by heading 4802.
What are common classification mistakes for HS 480257?
A common error is misinterpreting the weight specifications, leading to classification under subheadings for lighter or heavier papers. For instance, paper weighing 39 g/m² would fall under a different subheading, and paper weighing 151 g/m² would also be classified elsewhere. Another mistake involves confusing this subheading with coated papers or papers with specific functional properties, which are typically classified under different headings. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial.
How should importers classify products under HS 480257?
The correct procedure for classifying products under HS 480257 involves first confirming that the product is paper or paperboard not further worked than as specified in heading 4802. Subsequently, the critical step is to accurately determine its weight per square meter. If the paper weighs 40 g/m² or more but not more than 150 g/m², and it is not newsprint or specifically covered by other subheadings within 4802, then HS 480257 is the appropriate classification. Importers and customs brokers must consult official tariff schedules and, if necessary, obtain laboratory testing to verify the weight.
How is the duty calculated for products under HS 480257?
A shipment of 1,000 reams of uncoated printing paper, each ream containing 500 sheets of 80 g/m² paper measuring 210 x 297 mm, declared at a customs value of $5,000 USD, would attract a US duty of $100.00. This is calculated using the Most Favored Nation (MFN) duty rate of 2.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.02 = $100.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 480257.9000 (which covers this specific weight range).
Which trade agreements reduce duties for HS 480257?
Several free trade agreements may reduce the applicable duty rate for HS 480257, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free treatment for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. To claim preference under USMCA, a valid Certificate of Origin is required. For CPTPP, a supplier's declaration or origin certificate is typically needed, depending on the specific product and country of origin.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 4802.57?
The duty rates for HS code 4802.57, which covers 'Other paper and paperboard, not in rolls or rectangular (including square) sheets, of any size, weighing more than 150 g/m2 but not more than 225 g/m2, uncoated, for writing, printing or other graphic purposes,' vary significantly by importing country. For example, the U.S. Most Favored Nation (MFN) rate is 0.00%. The EU's TARIC system may show a rate of 18% ad valorem, while the UK Trade Tariff also lists a rate of Free. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate.
How is the duty calculated for HS code 4802.57 if a duty rate applies?
The duty calculation for HS code 4802.57 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For instance, if a country imposes a 5% ad valorem duty on paper classified under 4802.57, and an importer declares a shipment valued at $10,000 USD, the duty would be calculated as 5% of $10,000, resulting in $500 USD. If a specific duty were applied, such as $0.10 per kilogram, the duty would be $0.10 multiplied by the net weight of the paper in kilograms.
What are the key classification criteria for HS code 4802.57?
The primary classification criteria for HS code 4802.57 are: 1. Material: Must be paper or paperboard. 2. Form: Not in rolls or rectangular (including square) sheets. 3. Weight: Weighing more than 150 g/m² but not more than 225 g/m². 4. Surface Treatment: Uncoated. 5. Intended Use: For writing, printing, or other graphic purposes. Deviations in any of these criteria, such as being coated, having a different weight range, or being in rolls, would lead to classification under a different HS code.
Are there preferential duty rates available for HS code 4802.57 under trade agreements?
Yes, preferential duty rates for HS code 4802.57 may be available under various Free Trade Agreements (FTAs) or preferential schemes. For example, goods originating from countries that are part of the EU's Generalized Scheme of Preferences (GSP) or specific FTAs with the EU might qualify for reduced or zero duty rates. Similarly, the USMCA (United States-Mexico-Canada Agreement) could offer preferential treatment for qualifying goods. Importers must ensure they have the necessary proof of origin documentation to claim these preferential rates, which often requires a certificate of origin or a declaration by the exporter.
What documentation is typically required when importing goods under HS code 4802.57?
Standard documentation for importing goods under HS code 4802.57 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific nature of the paper, additional documents might be required. This could include a certificate of origin to claim preferential duty rates, or specific declarations regarding the paper's composition or intended use if regulatory requirements dictate. It is advisable for importers and customs brokers to verify the precise documentation requirements with the customs authority of the destination country.