HS 480300 Cellulose wadding

Under the Harmonized Tariff Schedule of the United States (USHTS), cellulose wadding of paper, paper pulp, or fibrous cellulosic material, for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut or folded into shapes, is classified under HS code 480300. The Most Favored Nation (MFN) duty rate is Free (0.00%). For goods originating from countries with which the U.S. has a Free Trade Agreement (FTA), such as Australia or Chile, the duty rate is also Free, provided the necessary documentation (e.g., Certificate of Origin) is presented to customs. Importers should always verify the specific tariff rate and any applicable trade agreements at the time of import, as these can change. For example, if a shipment of 1,000 kg of cellulose wadding valued at $2,000 USD is imported, and the duty rate is 0.00%, the calculated duty would be $2,000 USD * 0.00% = $0.00.

Cellulose wadding under HS code 480300 specifically refers to material made from cellulose pulp, paper, or fibrous cellulosic material. The key criteria for classification are its intended use (household or sanitary purposes) and its form (in rolls not exceeding 36 cm in width, or cut or folded into shapes). This distinguishes it from other paper or cellulosic products. For instance, bulk cellulose wadding not meeting these width or form specifications, or intended for industrial filtration, would likely fall under a different HS code. Importers must ensure their product meets these specific criteria to avoid misclassification. Referencing the Explanatory Notes to the Harmonized System (WCO) can provide further clarification on the scope of this heading.

When importing cellulose wadding (HS 480300) into the European Union, standard import documentation is required. This includes a commercial invoice, a packing list, and a bill of lading or air waybill. Crucially, an import declaration must be lodged with the customs authorities of the EU Member State of importation. If the goods originate from a country with which the EU has a preferential trade agreement (e.g., Canada, Japan), a proof of origin, such as an invoice declaration or a EUR.1 certificate, may be required to claim preferential duty rates. The specific requirements can be found in the EU's TARIC database. For example, if importing from a country with a 0% preferential rate, failure to provide adequate proof of origin could result in the standard MFN duty rate being applied.

Yes, the United Kingdom offers preferential duty rates for cellulose wadding (HS 480300) under various trade agreements. For goods originating from countries with which the UK has a Free Trade Agreement (FTA), such as Switzerland or Canada, the duty rate can be reduced or eliminated. For example, under the UK's Continuity Trade Agreement with Switzerland, cellulose wadding may benefit from a 0% duty rate if it meets the rules of origin. Importers must ensure they have the necessary proof of origin, such as a declaration of origin from the exporter, to claim these preferential rates. The UK Trade Tariff provides detailed information on specific rates and origin requirements for each trading partner. Without proper documentation, the standard UK Global Tariff rate will apply.

In Canada, the duty for cellulose wadding (HS 480300) is typically calculated based on the value of the goods. Under the General Tariff, the rate is 0.00%. However, if the goods originate from a country with which Canada has a Free Trade Agreement (e.g., the Comprehensive Economic and Trade Agreement - CETA with the EU), they may be eligible for preferential duty rates, often 0.00%, provided a declaration of origin is supplied. The duty is usually calculated as a percentage of the 'Value for Duty' (VFD), which generally includes the cost of the goods, freight, and insurance to the Canadian border. For example, if 500 kg of cellulose wadding is imported with a VFD of CAD $1,500 and the applicable duty rate is 0.00%, the duty payable would be CAD $1,500 * 0.00% = CAD $0.00. Importers should consult the Canada Border Services Agency (CBSA) for the most current tariff information and specific requirements.