HS 480439 Other

HS code 4804.39, which covers 'Other' unbleached kraft paper and paperboard, not further worked than coated, has varying duty rates depending on the importing country and trade agreements. For instance, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 0.00%. However, preferential rates under certain trade agreements may also apply. Always consult the latest USITC tariff schedule for definitive rates. For imports into the European Union, consult the TARIC database, and for the UK, refer to the UK Trade Tariff. These resources provide the most up-to-date duty information, including any applicable tariffs, quotas, or special regimes.

The calculation of import duty for HS code 4804.39 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For example, if a country imposes a 3.5% ad valorem duty and you import 1,000 kilograms of paper valued at $2,000 USD, the duty would be calculated as follows: Duty = Value of Goods × Duty Rate = $2,000 USD × 3.5% = $70 USD. If a specific duty were applied, such as $0.10 per kilogram, the duty would be: Duty = Quantity × Specific Duty Rate = 1,000 kg × $0.10/kg = $100 USD. It is crucial to verify the exact duty basis (ad valorem, specific, or a combination) and rate from the official tariff schedule of the importing country.

HS code 4804.39 falls under heading 4804, which pertains to 'Uncoated paper and paperboard, in rolls or rectangular (including square) sheets, other than that of heading 4802 or 4803; offset and other offset printing paper, in rolls or rectangular (including square) sheets, of any paper, expressed by weight, not exceeding 150 g/m² and not exceeding 10% by weight of the total fibre content of pulp of the fibrous vegetable materials of which it is made, other than that of heading 4802'. Specifically, 4804.39 covers 'Other' unbleached kraft paper and paperboard within this heading that are not further worked than coated. Classification relies on the paper's unbleached nature, its kraft process origin, its dimensions (rolls or sheets), and whether it meets the criteria for specific subheadings within 4804 (e.g., based on basis weight, surface characteristics, or intended use). If the paper does not fit into more specific subcategories of 4804 (like those for writing, printing, or packaging papers with specific properties), it is classified under 4804.39.

When importing goods under HS code 4804.39, standard customs documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill as proof of shipment. Depending on the importing country's regulations and the origin of the goods, a certificate of origin may be necessary, especially if preferential duty rates are being claimed under a trade agreement. Importers should also be prepared to provide product specifications or technical data sheets to substantiate the classification if requested by customs authorities. Always consult the specific import requirements of the destination country.

The applicability of preferential duty rates for HS code 4804.39 depends heavily on the specific trade agreements between the exporting and importing countries. For example, goods originating from countries that are signatories to the United States-Mexico-Canada Agreement (USMCA) might benefit from reduced or zero duties when imported into the U.S., Canada, or Mexico, provided they meet the rules of origin. Similarly, the Generalized System of Preferences (GSP) may offer reduced rates for imports from certain developing countries into developed nations. To verify eligibility, importers must: 1. Identify the trade agreements in force between the exporting and importing countries. 2. Consult the relevant trade agreement text or the importing country's customs authority for specific rules of origin applicable to HS code 4804.39. 3. Obtain a valid Certificate of Origin from the exporter, which certifies that the goods meet the origin criteria. The official customs websites of the importing country (e.g., U.S. Customs and Border Protection, European Commission's DG TAXUD, UK Government's trade tariff) are the primary sources for this information.