HS 480441 Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2

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What products does HS 480441 cover?

This subheading covers other kraft paper and paperboard, unbleached or bleached other than purely mechanical pulp, weighing more than 150 g/m2 but less than 225 g/m2. As per the World Customs Organization's Harmonized System Explanatory Notes, this category includes kraft paper and paperboard intended for a variety of uses, excluding those specifically enumerated in other headings. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification hinges on the specific weight range and the absence of further specific treatments beyond bleaching. For instance, unbleached kraft linerboard within this weight range would typically fall here.

What falls outside HS 480441?

The following products are excluded from HS 480441: kraft paper and paperboard weighing less than 150 g/m2 or 225 g/m2 or more, as these fall under different subheadings within heading 4804. Additionally, paper and paperboard that has undergone significant further processing, such as coating, printing, or laminating, will be classified elsewhere, often in Chapter 48's later headings. For example, corrugated paperboard (heading 4819) or coated printing paper (heading 4810) are not classified here, even if their base weight falls within the specified range.

What are common classification mistakes for HS 480441?

A common error is misinterpreting the weight requirement, leading to incorrect classification. Importers may mistakenly include paperboard that is slightly above or below the 150-225 g/m2 threshold. Another mistake involves overlooking specific treatments; if the paperboard has been coated or otherwise modified beyond simple bleaching, it may belong to a more specific heading, such as 4810. Adherence to General Rule of Interpretation (GRI) 1, which states that classification is determined by the terms of the headings and any relative section or chapter notes, is crucial.

How should importers classify products under HS 480441?

The correct procedure for classifying products under HS 480441 involves a multi-step verification process. First, confirm that the product is kraft paper or paperboard, either unbleached or bleached. Second, precisely measure its weight per square meter to ensure it falls within the 150 g/m2 to less than 225 g/m2 range. Finally, verify that no further specific treatments or modifications have been applied that would warrant classification under a more specific heading. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is essential.

How is the duty calculated for products under HS 480441?

A shipment of 10,000 kilograms of unbleached kraft linerboard, weighing 180 g/m2, declared at a customs value of $8,000 USD would attract a US duty of $400.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($8,000 USD × 0.05 = $400.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for subheading 4804.41.0000.

Which trade agreements reduce duties for HS 480441?

Several free trade agreements may reduce the applicable duty rate for HS 480441, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement or a certificate of origin, depending on the specific agreement and jurisdiction, such as the USMCA Appendix 1-A for origin declarations.

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