HS 480442 Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process
Quick Answer: Uncoated paper and paperboard, in rolls or sheets, other than that of heading 4802, bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, imported under HS 480442 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate for most lines, though some US lines carry a 30% duty. This classification specifically covers certain types of bleached kraft paper and paperboard, often used for packaging or printing. Importers should verify the specific US tariff line to confirm the applicable duty rate. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4804420000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4804420000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 48044200 | Free | — | — |
| 4804420040 | — | — | ["kg"] |
| 4804420050 | — | — | ["kg"] |
| 4804420010 | — | — | ["kg"] |
| 4804420020 | — | — | ["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 480442 cover?
This subheading covers uncoated paper and paperboard, in rolls or sheets, of a kind used for writing, printing, or other graphic purposes, which are bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category specifically includes kraft paper and paperboard that meets these stringent bleaching and fibre composition criteria, often referred to as bleached kraft paper or paperboard.
What falls outside HS 480442?
The following products are excluded from HS 480442: paper and paperboard that are not bleached uniformly throughout the mass, or where less than 95% of the fibre content is derived from chemical wood pulp. Also excluded are papers with a basis weight of 150 g/m² or more (which fall under heading 4805), coated papers, and papers containing mechanical wood pulp or other fibrous materials exceeding 5% of the total fibre content. For instance, newsprint (HS 4801) or paperboard with significant mechanical pulp content would be classified elsewhere.
What are common classification mistakes for HS 480442?
A common error is misinterpreting the "bleached uniformly throughout the mass" requirement or the "more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process" criterion. Importers may incorrectly classify paper that has only surface bleaching or paper with a significant proportion of recycled fibres or mechanical pulp. Adherence to General Interpretative Rule 1 and Section VI of the Harmonized System is crucial for accurate classification, ensuring the chemical process and uniformity of bleaching are confirmed.
How should importers classify products under HS 480442?
The correct procedure for classifying products under HS 480442 involves a thorough examination of the product's technical specifications and manufacturing process. Importers and customs brokers must verify that the paper or paperboard is indeed bleached uniformly throughout the mass and that at least 95% of its fibre content originates from chemical wood pulping. Reviewing manufacturer's declarations, technical data sheets, and potentially requesting laboratory analysis if ambiguity exists is essential for accurate declaration.
How is the duty calculated for products under HS 480442?
A ream of 500 sheets of 80 g/m² bleached kraft paper, weighing 2.5 kg and declared at a customs value of $5.00 USD, would attract a US duty of $0.13. This is calculated using the Most Favored Nation (MFN) duty rate of 5.2% ad valorem, applied to the declared value: 5.2% of $5.00 = $0.26. However, if the paper has a basis weight of 80 g/m², the USITC Harmonized Tariff Schedule (HTS) may also have a specific duty component. For this example, assuming a hypothetical specific duty of $0.05 per kg, the total duty would be ($0.05/kg * 2.5 kg) + $0.26 = $0.125 + $0.26 = $0.385. For simplicity, let's assume a combined rate of 5.2% ad valorem, resulting in $0.26. A more accurate calculation would involve checking the specific HTSUS provisions for the exact duty rate, which can be complex. For this example, let's use a simplified ad valorem rate of 5.2% for illustration: 5.2% of $5.00 = $0.26.
Which trade agreements reduce duties for HS 480442?
Several free trade agreements may reduce the applicable duty rate for HS 480442, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible products from developing countries, such as Vietnam. 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 jurisdiction.
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FAQ
What are the typical import duty rates for HS code 480442 in major markets like the US, EU, and UK?
For HS code 480442, which covers 'Other uncoated paper and paperboard, in rolls or rectangular (including square) sheets, of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, bleached uniformly throughout the mass and weighing more than 150 g/m² but not more than 224 g/m²', the duty rates vary by country. In the United States, the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, under the TARIC system, the rate is also 0.00%. The UK Trade Tariff lists a rate of Free for most favored nations. It is crucial to verify specific preferential rates under Free Trade Agreements (FTAs) as these can differ.
What are the key classification criteria for HS code 480442?
To classify paper under HS code 480442, two primary criteria must be met: 1. The paper must be 'Other uncoated paper and paperboard' not specified elsewhere in heading 4804. 2. It must be 'bleached uniformly throughout the mass'. 3. More than 95% of the total fibre content must consist of wood fibres obtained by a chemical process (e.g., Kraft or sulfite pulping). 4. The paper must weigh more than 150 g/m² but not more than 224 g/m². 5. It should be presented in rolls or rectangular (including square) sheets.
How is the import duty for HS 480442 calculated, and can you provide an example?
The duty for HS code 480442 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For instance, if the MFN duty rate for a specific country is 3.5% and you import paper valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) × 3.5% (Duty Rate) = $350 USD. Some countries might also have specific duties based on weight (e.g., per kilogram or ton), or a combination of ad valorem and specific duties. Always consult the specific tariff schedule of the importing country for the exact calculation method.
What documentation is typically required for importing goods classified under HS 480442?
When importing paper classified under HS code 480442, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin. Depending on the importing country and any specific trade agreements being claimed, additional documentation may be necessary to prove compliance with the product's specifications (e.g., proof of chemical pulping process, bleaching uniformity, and fibre content) and to qualify for preferential duty rates. Importers should consult their customs broker or the importing country's customs authority for a definitive list.
Do Free Trade Agreements (FTAs) significantly impact the duty rates for HS code 480442?
Yes, Free Trade Agreements (FTAs) can significantly impact the duty rates for HS code 480442. For example, if a country has an FTA with the United States, the EU, or the UK, the paper classified under this code might qualify for a preferential duty rate, often 0.00% or a reduced rate, provided the goods meet the rules of origin stipulated in the agreement. To claim preferential treatment, importers must typically provide a Certificate of Origin or similar declaration as proof that the goods originate from the FTA partner country. It is essential to review the specific FTA provisions and origin criteria for HS 480442 to determine eligibility and required documentation.