HS 480261 Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process
Quick Answer: Paper and paperboard, of which more than 10% by weight of the total fiber content consists of fibers obtained by a mechanical or chemi-mechanical process, enters the UK at 0.00%, the EU at 0.00%, and the US with rates ranging from Free to 28% ad valorem. This classification specifically covers "other" paper and paperboard not elsewhere specified, characterized by a significant proportion of mechanically or chemi-mechanically processed fibers. Importers should note the varied US tariff structure, requiring careful verification based on specific product characteristics. According to CustomTariffs data, understanding the fiber composition is crucial for accurate classification and duty assessment across these major trading blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802611500 | 0.00 % | — | — |
| 4802610000 | — | — | — |
| 4802618000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802610000 | 0.00 % | — | — |
| 4802611500 | 0.00 % | — | — |
| 4802618000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802611000 | Free | — | ["kg"] |
| 480261 | — | — | — |
| 48026131 | Free | — | — |
| 4802613110 | — | — | ["kg"] |
| 4802613135 | — | — | ["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 to Classify This HS Code?
What products does HS 480261 cover?
This subheading covers other paper and paperboard, in rolls or sheets, other than those of heading 4801 or 4802.10, 4802.20, or 4802.54. Specifically, it applies to paper and paperboard where more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process. This definition is guided by the World Customs Organization's Harmonized System Nomenclature and is reflected in national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, ensuring consistent global classification for materials like newsprint, certain printing and writing papers, and some packaging grades.
What falls outside HS 480261?
The following products are excluded from HS 480261: paper and paperboard of heading 4801 (newsprint), paper and paperboard of heading 4802.10 (handmade paper and paperboard), paper and paperboard of heading 4802.20 (paper and paperboard, כולל those with lines, ribs or similar, or coloured in the mass, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4802.10), and paper and paperboard of heading 4802.54 (uncoated paper and paperboard, in rolls or sheets, other than of heading 4801 or 4802.10, 4802.20 or 4802.54, weighing 40 g/m² or more but not more than 150 g/m²). For instance, fully recycled paper with less than 10% mechanical pulp would be classified elsewhere.
What are common classification mistakes for HS 480261?
A common error is misinterpreting the "more than 10% by weight of the total fibre content" criterion. Importers may incorrectly assume that any paper containing some mechanical pulp falls under this code, without verifying the precise percentage. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Failure to accurately determine the fibre composition, often requiring laboratory analysis or detailed supplier declarations, leads to misclassification, potentially resulting in incorrect duty payments or compliance issues.
How should importers classify products under HS 480261?
The correct procedure for classifying products under HS 480261 involves a multi-step process. First, identify the specific type of paper or paperboard and its intended use. Second, determine the fibre composition, specifically the percentage by weight of fibres derived from mechanical or chemi-mechanical processes. This often requires consulting technical specifications or requesting a detailed breakdown from the manufacturer. Finally, cross-reference this information with the descriptive notes of HS 480261 and relevant national tariff schedules, such as the USITC HTS or the UK Trade Tariff, to confirm the correct classification.
How is the duty calculated for products under HS 480261?
A ream of 500 sheets of uncoated printing paper (210mm x 297mm, 80 g/m²) weighing 2.5 kg, declared at a customs value of $5.00 USD, would attract a US duty of $0.13. This is calculated using the Most Favored Nation (MFN) duty rate of 2.5% ad valorem applied to the declared value ($5.00 USD × 0.025 = $0.125, rounded to $0.13). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for HS code 480261.9000.
Which trade agreements reduce duties for HS 480261?
Several free trade agreements may reduce the applicable duty rate for HS 480261, including the United States-Mexico-Canada Agreement (USMCA) and the Generalized System of Preferences (GSP) for eligible developing countries. Under USMCA, originating paper products from Canada and Mexico can enter the US duty-free. For GSP beneficiaries, a preferential rate of Free may apply, depending on the specific country and product. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP-eligible goods, depending on the specific requirements of the importing country's customs authority.
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FAQ
What are the typical import duty rates for HS code 480261 in major markets like the US, EU, and UK?
For HS code 480261, which covers 'Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process', the Most Favored Nation (MFN) duty rates are generally low or free in many major markets. For instance, in the United States, the rate is 0.00% ad valorem. In the European Union, under the TARIC system, the rate is also typically 0.00% ad valorem. The UK Trade Tariff also lists a 0.00% duty rate for this classification. It is crucial to verify these rates for specific import declarations, as they can be subject to change or specific trade agreement provisions.
What specific criteria define paper and paperboard under HS 480261 regarding fibre content?
HS code 480261 specifically applies to 'Other paper and paperboard' that meet a particular fibre composition requirement. The key classification criterion is that more than 10% by weight of the total fibre content must consist of fibres obtained by a mechanical or chemi-mechanical pulping process. Mechanical pulping involves grinding wood chips, while chemi-mechanical pulping uses chemicals to assist in fiber separation. This distinguishes it from papers primarily made from chemically processed fibres (like dissolving pulp) or recycled fibres without significant mechanical pulp content. Importers must ensure their product's technical specifications, often found in a mill certificate or product data sheet, confirm this fibre composition.
Are there any common trade agreements that offer preferential duty rates for HS 480261?
While the MFN duty rates for HS 480261 are often 0.00% in many key markets, trade agreements can still be relevant for other aspects, such as reduced administrative burdens or specific rules of origin. For example, if a product originating from a country with a Free Trade Agreement (FTA) with the EU or UK is imported, it may qualify for preferential treatment, although the duty rate may remain at 0.00%. Similarly, under agreements like the USMCA (United States-Mexico-Canada Agreement), goods meeting specific rules of origin might benefit from preferential entry. Importers should consult the relevant trade agreement and customs authority for the importing country to confirm eligibility and any specific documentation requirements, such as Certificates of Origin.
How is the import duty for HS 480261 calculated if a duty rate other than 0.00% applies?
Import duties are typically calculated on an ad valorem basis (a percentage of the value of the goods) or a specific basis (a fixed amount per unit of quantity). For HS 480261, if a non-zero ad valorem duty rate were to apply (which is uncommon for this code in major markets but possible in others or under specific circumstances), the calculation would be: Duty Amount = (Customs Value of Goods) × (Ad Valorem Duty Rate). For example, if paper under HS 480261 was valued at $10,000 USD and imported into a country with a hypothetical 5% ad valorem duty rate, the duty would be $10,000 × 0.05 = $500 USD. It is essential to use the correct customs value, which typically includes the cost of the goods, insurance, and freight (CIF) up to the point of importation, and apply the precise duty rate specified in the importing country's tariff schedule.
What documentation is typically required for importing paper and paperboard classified under HS 480261?
For importing paper and paperboard classified under HS 480261, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill for transport. Crucially, to substantiate the classification under 480261, importers should be prepared to provide technical documentation that confirms the fibre content. This could be a mill certificate, product specification sheet, or laboratory analysis report stating that more than 10% of the fibre content is derived from mechanical or chemi-mechanical processes. Customs authorities may request this information to verify the HS code and ensure compliance. If preferential treatment is claimed under a trade agreement, a Certificate of Origin or other proof of origin may also be necessary.