HS 480421 Sack kraft paper
Quick Answer: Sack kraft paper imported under HS 480421 enters the UK and EU duty-free, while the United States imposes a 30% ad valorem duty under the Most Favored Nation (MFN) rate. This classification covers unbleached or bleached kraft paper, in rolls or sheets, specifically designed for the manufacture of sacks and bags. Key trade considerations include potential tariff differentials between major trading blocs, which can significantly impact landed costs. Importers and customs brokers should consult detailed tariff schedules for specific product specifications and any applicable trade agreements that might alter these rates. CustomTariffs aggregates this information for compliance professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4804210000 | — | — | — |
| 4804211000 | 0.00 % | — | — |
| 4804219000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4804210000 | 0.00 % | — | — |
| 4804211000 | 0.00 % | — | — |
| 4804219000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4804210000 | 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 480421 cover?
This subheading covers sack kraft paper, unbleached, whether or not coloured, and surface-coloured, printed or coated, whether or not impregnated, in rolls or sheets, weighing 150 g/m² or more. As per the World Customs Organization's Harmonized System Explanatory Notes, this category specifically includes paper designed for the manufacture of sacks and bags, characterized by its high strength and resistance to tearing and bursting. The USITC Harmonized Tariff Schedule (HTS) further clarifies that this includes paper with a basis weight of 150 grams per square meter or more, intended for packaging applications.
What falls outside HS 480421?
The following products are excluded from HS 480421: papers weighing less than 150 g/m², even if intended for sack production, which would fall under other subheadings within heading 4804; papers that are not unbleached or surface-coloured, printed, or coated; and papers not in rolls or sheets. For instance, paperboard, which is generally thicker and more rigid, or papers with specialized coatings not related to sack production, such as those for photographic purposes, would be classified elsewhere.
What are common classification mistakes for HS 480421?
A common error is misinterpreting the basis weight requirement. Importers may incorrectly classify papers weighing less than 150 g/m² under this subheading, when they should be classified under other subheadings of heading 4804 based on their specific characteristics. Additionally, confusion can arise if the paper has undergone treatments beyond simple surface coloring, printing, or impregnation for sack use, potentially leading to classification under Chapter 48 headings for coated or treated papers if the primary function is altered.
How should importers classify products under HS 480421?
The correct procedure for classifying products under HS 480421 involves a multi-step verification process. Importers and customs brokers must first confirm the product's material composition (paper), its intended use (sack production), and its physical characteristics, specifically its basis weight (150 g/m² or more). They should then verify if the paper is unbleached, or if coloured, printed, or coated, that these treatments are consistent with sack kraft paper. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, is crucial for definitive classification.
How is the duty calculated for products under HS 480421?
A shipment of 10,000 kilograms of sack kraft paper, declared at a customs value of $15,000 USD, would attract a US duty of $1,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. The calculation is: 10% of $15,000 USD = $1,500.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 4804.21.0000.
Which trade agreements reduce duties for HS 480421?
Several free trade agreements may reduce the applicable duty rate for HS 480421, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating sack kraft paper from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA Certificate of Origin is required. For imports into the European Union, originating products from countries with a Free Trade Agreement (FTA) may benefit from reduced or zero duties, often requiring an EUR.1 movement certificate or an origin declaration.
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FAQ
What are the standard import duty rates for HS code 480421 (Uncoated sack kraft paper, weighing 150 g/m² or more)?
The standard Most Favored Nation (MFN) duty rate for HS code 480421 is 0.00% ad valorem in the United States. For the European Union, under the TARIC system, the duty rate is also 0.00% ad valorem. The UK Trade Tariff also lists a 0.00% duty rate for this classification. Always verify the most current rates with the relevant customs authority as these can change.
How is the duty calculated for HS 480421 if there were a duty rate?
If a duty were applicable, it would typically be calculated as an ad valorem rate (a percentage of the declared value of the goods) or a specific rate (a fixed amount per unit of weight or quantity), or a combination. For example, if the duty rate was 3.5% ad valorem and you imported 10,000 kg of sack kraft paper valued at $1.00 per kg, the declared value would be $10,000. The duty would be 3.5% of $10,000, which equals $350.00. However, for HS 480421, the current rates are 0.00% in major markets like the US, EU, and UK.
What are the key classification criteria for HS code 480421?
HS code 480421 specifically covers 'Uncoated sack kraft paper, weighing 150 g/m² or more'. Key criteria include: 1. Kraft Paper: It must be made by the sulfate (kraft) process, which yields strong paper. 2. Uncoated: The paper should not have any coating applied to its surface. 3. Weight: The paper must weigh 150 grams per square meter (g/m²) or more. This distinguishes it from lighter grades of kraft paper. Documentation such as mill certificates or technical data sheets confirming these specifications is crucial for customs verification.
Are there any preferential duty rates or trade agreements that affect HS code 480421?
While the standard MFN duty rates for HS 480421 are 0.00% in major markets like the US, EU, and UK, it's important to monitor trade agreements. For instance, the USMCA (United States-Mexico-Canada Agreement) or other Free Trade Agreements (FTAs) might offer preferential treatment for goods originating from member countries, potentially reducing duties to 0% or providing other benefits. Importers should always consult the specific trade agreement provisions and provide the necessary proof of origin to claim preferential treatment.
What documentation is typically required for importing HS code 480421?
Standard import documentation for HS 480421 generally includes a commercial invoice, a packing list, and a bill of lading or air waybill. To ensure correct classification, it is highly recommended to have a manufacturer's affidavit or technical data sheet that specifies the paper's characteristics, particularly confirming it is 'kraft paper', 'uncoated', and its weight (e.g., '170 g/m²'). This documentation helps customs officials verify that the product meets the criteria for HS 480421 and is not classifiable under a different heading.