HS 480419 Other
Quick Answer: Uncoated paper and paperboard, in rolls or sheets other than those of heading 4804.11, imported under HS 480419 enters the UK at 0.00%, the EU at 0.00%, and the US at a Free rate under the MFN tariff. This classification applies to uncoated paper and paperboard that does not meet the specific criteria of "kraftliner" (HS 4804.11). Importers should verify specific product characteristics against the detailed descriptions within the respective tariff schedules to ensure correct classification. CustomTariffs aggregates this data, highlighting the generally duty-free entry for this category in major markets, though specific end-use or origin-based duties may apply.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4804190000 | — | — | — |
| 4804191200 | 0.00 % | — | — |
| 4804191900 | 0.00 % | — | — |
| 4804193000 | 0.00 % | — | — |
| 4804199000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4804190000 | 0.00 % | — | — |
| 4804191200 | 0.00 % | — | — |
| 4804191900 | 0.00 % | — | — |
| 4804199000 | 0.00 % | — | — |
| 4804193000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4804190000 | 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 480419 cover?
This subheading covers "other" unbleached or kraft paper and paperboard, not further processed than as described in heading 4804. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category is for kraft paper and paperboard that does not meet the specific criteria of subheadings 4804.11 (fully bleached, > 170 g/m²) or 4804.19 (other kraft paper and paperboard). It includes materials primarily used for packaging and other industrial purposes, characterized by their natural brown color and high strength derived from the kraft pulping process.
What falls outside HS 480419?
The following products are excluded from HS 480419: paper and paperboard that is fully bleached (classified under 4804.11), paper and paperboard specifically designed for writing, printing, or graphic purposes (Chapter 48, headings like 4802), coated or impregnated papers (Chapter 48, headings like 4810 or 4811), and corrugated or creped paper and paperboard (Chapter 48, heading 4808). For instance, kraft paper with a specific coating for food packaging or printed kraft paper for retail bags would typically be classified under different, more specific headings based on their additional characteristics.
What are common classification mistakes for HS 480419?
A common error is misinterpreting the "other" designation. Importers may incorrectly classify fully bleached kraft paper or paperboard under 4804.19 when it should be under 4804.11. Another mistake involves classifying paper with minor surface treatments or printing as "other," when such modifications might warrant classification under more specific headings according to General Rule of Interpretation (GRI) 3(b) if the paperboard is considered to have essential character due to these treatments. Furthermore, confusing industrial kraft paper with paper intended for graphic arts is also prevalent.
How should importers classify products under HS 480419?
The correct procedure for classifying products under HS 480419 involves a systematic approach. Importers and customs brokers must first determine if the product is kraft paper or paperboard. Then, they should ascertain if it is unbleached or not fully bleached. Crucially, they must verify that the product does not meet the specific criteria for other subheadings within heading 4804, particularly regarding bleaching and weight. Consulting the official Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC HTS or EU TARIC, is essential for accurate determination.
How is the duty calculated for products under HS 480419?
A roll of unbleached kraft paper weighing 500 kg, declared at a customs value of $750 USD, would attract a US duty of $37.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($750 USD × 5.0% = $37.50). This calculation is based on the ad valorem duty rate published in the USITC Harmonized Tariff Schedule for subheading 4804.19.0000, which is 5.0% MFN.
Which trade agreements reduce duties for HS 480419?
Several free trade agreements may reduce the applicable duty rate for HS 480419. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating kraft paper from Canada or Mexico can enter the US duty-free. Similarly, preferential rates may apply under the Generalized System of Preferences (GSP) for eligible developing countries, potentially reducing the duty to Free. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's requirements.
```Which HS Codes Are Related?
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FAQ
What is the import duty for HS code 480419, 'Other unbleached kraft paper and paperboard, in rolls or sheets, other than those of heading 4804.11 or 4804.12'?
The Most Favored Nation (MFN) duty rate for HS code 480419 is 0.00% ad valorem. However, preferential duty rates may apply under various trade agreements. For instance, under the Generalized System of Preferences (GSP), the rate is also Free. Importers should always verify the applicable rate based on the country of origin and any relevant trade agreements. Consult the USITC's Harmonized Tariff Schedule for the most current MFN rates and the specific provisions of trade agreements.
How is the duty for HS code 480419 calculated if a duty were applicable?
While the MFN rate for HS 480419 is currently 0.00%, if a duty were applicable, it would typically be calculated as an ad valorem rate (a percentage of the declared customs value of the goods). For example, if the duty rate were 3.5% and the declared value of a shipment was $10,000, the duty would be calculated as: $10,000 (value) × 0.035 (duty rate) = $350. Always refer to the specific tariff schedule for the correct calculation basis and rate.
What documentation is typically required for importing goods classified under HS code 480419?
Standard documentation for importing goods under HS code 480419 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and specific product characteristics, a certificate of origin may be required to claim preferential duty rates. It is also advisable to have product specifications or technical data sheets available to support the classification, especially if the 'other' designation in 480419 is due to unique characteristics not covered by the preceding subheadings.
What are the classification criteria for HS code 480419, and what makes a product fall under 'Other'?
HS code 480419 covers 'Other unbleached kraft paper and paperboard, in rolls or sheets, other than those of heading 4804.11 or 4804.12'. Heading 4804.11 typically refers to unbleached kraft paper and paperboard with a Grammage of 150 g/m² or more, and 4804.12 refers to those with a Grammage of less than 150 g/m². Therefore, HS code 480419 is used for unbleached kraft paper and paperboard that does not meet the specific grammage criteria of the preceding subheadings, or if it has other distinguishing characteristics not captured by those specific categories. Importers must ensure their product's specifications align with the general description of unbleached kraft paper/paperboard and do not fit the more specific subheadings.
Which trade agreements might offer preferential duty rates for HS code 480419, and how can an importer verify eligibility?
While the MFN rate is 0.00%, trade agreements can still be relevant for other aspects or if tariff rates change. For example, agreements like the USMCA (United States-Mexico-Canada Agreement) or other Free Trade Agreements (FTAs) the importing country has in place could potentially offer preferential treatment. To verify eligibility, importers must obtain a valid Certificate of Origin from the exporter that complies with the specific requirements of the relevant trade agreement. This certificate will attest that the goods meet the rules of origin stipulated in the agreement. Consulting the official tariff database of the importing country (e.g., USITC for the US, EU TARIC for the EU, UK Trade Tariff for the UK) and reviewing the text of the applicable trade agreement are crucial steps.