HS 480431 Other kraft paper and paperboard weighing 150 g/m2 or less
Quick Answer: Uncoated kraft paper and paperboard, weighing 150 g/m² or less, imported under HS 480431 enters the UK duty-free, the EU duty-free, and the US duty-free under the Most Favored Nation (MFN) rate. This classification specifically covers unbleached or bleached kraft paper and paperboard, excluding those with a basis weight exceeding 150 g/m². These materials are commonly used in packaging, such as for sacks, bags, and wrapping. Importers should verify specific end-use provisions or potential anti-dumping duties that might apply, though current MFN rates are favorable across these major markets. CustomTariffs aggregates this tariff information for compliance planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4804310000 | — | — | — |
| 4804315100 | 0.00 % | — | — |
| 4804315800 | 0.00 % | — | — |
| 4804318000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4804310000 | 0.00 % | — | — |
| 4804315100 | 0.00 % | — | — |
| 4804315800 | 0.00 % | — | — |
| 4804318000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4804311000 | Free | — | ["kg"] |
| 4804312000 | Free | — | ["kg"] |
| 48043140 | Free | — | — |
| 4804314020 | — | — | ["kg"] |
| 4804314040 | — | — | ["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 480431 cover?
This subheading covers other unbleached kraft paper and paperboard, not further prepared or processed, that weigh 150 grams per square meter (g/m²) or less. According to the World Customs Organization's Harmonized System (WCO HS) nomenclature, this category falls under Heading 4804, which pertains to unbleached kraft paper and paperboard. Official tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, define this scope based on the paper's weight and its kraft manufacturing process, excluding coated or otherwise treated papers.
What falls outside HS 480431?
The following products are excluded from HS 480431: kraft paper and paperboard weighing more than 150 g/m², bleached kraft paper, kraft paper and paperboard that has undergone further processing such as coating, printing, or laminating, and paper and paperboard classified under other headings, such as those for corrugated paperboard (4808) or paper for writing, printing, or graphic purposes (4802). For instance, a kraft paper bag (4819) or a kraft paper roll used for wrapping gifts with a printed design would not be classified here.
What are common classification mistakes for HS 480431?
A common error is misinterpreting the weight threshold of 150 g/m². Importers may incorrectly classify paperboard that slightly exceeds this limit under 480431, or conversely, classify lighter papers under a higher weight category. Another mistake involves overlooking the "other" qualifier, leading to the misclassification of bleached kraft paper or specially treated papers that belong to different subheadings or headings. Adherence to General Interpretative Rule 1 and 3 is crucial for accurate classification based on the specific characteristics and intended use.
How should importers classify products under HS 480431?
The correct procedure for classifying products under HS 480431 involves a multi-step approach. First, determine if the product is kraft paper or paperboard. Second, confirm that it is unbleached and not further prepared beyond basic manufacturing. Third, accurately measure its weight in grams per square meter; the threshold is 150 g/m² or less. Consult the official HS Explanatory Notes and relevant national tariff schedules, such as the UK Trade Tariff, to verify the classification and ensure all criteria are met before import.
How is the duty calculated for products under HS 480431?
A roll of unbleached kraft paper weighing 100 g/m² and measuring 1,000 square meters, declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($500 USD × 5.0% = $25.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4804.31.0000.
Which trade agreements reduce duties for HS 480431?
Several free trade agreements may reduce the applicable duty rate for HS 480431, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the jurisdiction and the specific agreement's requirements.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 480431 (Other kraft paper and paperboard weighing 150 g/m² or less)?
Import duty rates for HS code 480431 vary significantly by importing country. For example, under the United States' Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, under the TARIC system, the rate is often Free, but can be subject to specific regulations. The UK Trade Tariff also lists a 0.00% duty rate for many originating countries. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates, as preferential rates under Free Trade Agreements (FTAs) can further reduce or eliminate these duties.
What are the key classification criteria for HS code 480431?
HS code 480431 specifically covers 'Other kraft paper and paperboard, not further worked than coated or impregnated, whether or not colored, printed, decorated or shaped in the foregoing forms, weighing 150 g/m² or less'. The primary criteria are: 1. Material: Must be kraft paper or paperboard, meaning it's made by the chemical sulfate or sulfite pulping process. 2. Weight: The paper or paperboard must weigh 150 grams per square meter (g/m²) or less. 3. Working: It should not be further worked than specified (e.g., coated, impregnated, colored, printed, decorated, or shaped). If the paper has undergone more extensive processing, it may fall under a different HS code.
What documentation is typically required for importing goods under HS code 480431?
Standard import documentation for HS code 480431 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a Certificate of Origin may be required to claim preferential duty rates under trade agreements. Some countries may also require specific declarations regarding the paper's composition or sourcing, especially if environmental or sustainability regulations are in place. Always verify the specific requirements with the customs authority of the importing nation.
How do common trade agreements, like USMCA or EU FTAs, affect the duty on HS code 480431?
Trade agreements can significantly impact import duties. For instance, under the United States-Mexico-Canada Agreement (USMCA), qualifying goods originating from Canada or Mexico may benefit from a 0.00% duty rate, aligning with the MFN rate but requiring proof of origin. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with various countries, often granting preferential access with reduced or zero duties for products like kraft paper. To utilize these benefits, importers must ensure the goods meet the rules of origin stipulated in the relevant FTA and provide the necessary proof, such as a Certificate of Origin.
How is the import duty for HS code 480431 calculated, and can you provide an example?
Import duties can be calculated based on an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit of quantity). For HS code 480431, the duty is often ad valorem. Let's assume a hypothetical scenario where a shipment of kraft paper under this code is imported into a country with a 3.5% ad valorem duty rate. If the commercial invoice value of the shipment is $10,000 USD, the duty calculation would be: Duty Amount = Value of Goods × Duty Rate. Duty Amount = $10,000 × 3.5% = $350 USD. In this case, the importer would owe $350 in duties. It's crucial to confirm the exact duty rate and calculation method (ad valorem, specific, or a combination) for the destination country.