HS 480449 Other
Quick Answer: Uncoated paper and paperboard, in rolls or sheets, other than that of heading 4804.11 to 4804.42, imported under HS 480449 enters the UK at 0.00%, the EU at 0.00%, and the US at Free (MFN) or 30%. This classification applies to various types of uncoated paper and paperboard not specifically covered by preceding subheadings within heading 4804, often used for printing, packaging, or other industrial purposes. Importers should verify specific end-use and country of origin, as the US duty rate can vary significantly. CustomTariffs aggregates this information, highlighting the need for careful classification to ensure accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4804490000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4804490000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4804490000 | 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?
How to Classify This HS Code?
What products does HS 480449 cover?
This subheading covers other unbleached kraft paper and paperboard, not further processed than as specified in heading 4804. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for kraft paper and paperboard that does not meet the specific criteria of other subheadings within 4804, such as those for sack paper, fluting paper, or test liner. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this residual nature, encompassing kraft paper and paperboard of any weight, provided it is unbleached and not surface-coated or impregnated. For instance, unbleached kraft paper used for general packaging purposes, not specifically designated for sacks or other specialized uses, would fall here.
What falls outside HS 480449?
The following products are excluded from HS 480449: bleached kraft paper and paperboard, kraft paper and paperboard that has been surface-coated, impregnated, or decorated, and kraft paper and paperboard specifically classified under other subheadings of heading 4804. For example, kraft paper for sacks (HS 480429), fluting paper (HS 480431), and test liner (HS 480439) are classified separately. Additionally, paper and paperboard of heading 4805, such as other papers and paperboard, made by a process other than that of the headings above, are not included in this subheading. Products like colored kraft paper or kraft paper with a plastic coating are also excluded.
What are common classification mistakes for HS 480449?
A common error is misclassifying bleached kraft paper or paperboard as "other" unbleached kraft paper. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a product is bleached, it would fall under a different subheading, typically within 4805 if not specifically covered elsewhere. Another mistake involves classifying coated or laminated kraft paper under this subheading; these products are usually classified based on their coating or lamination, often in headings like 4810 or 4811, depending on the specific treatment and material. Ensuring the paper is truly unbleached and has not undergone surface treatment is crucial.
How should importers classify products under HS 480449?
The correct procedure for classifying products under HS 480449 involves a detailed examination of the product's characteristics against the definitions provided in the Harmonized System. Importers and customs brokers must first confirm that the paper or paperboard is indeed kraft paper, unbleached, and not further processed than as described in heading 4804. This requires reviewing product specifications, manufacturing processes, and any available certifications. If the product meets these criteria and is not specifically covered by another subheading within 4804 or elsewhere in Chapter 48, then HS 480449 is the appropriate classification. Consulting official tariff databases like the USITC HTS or the EU TARIC is essential for verification.
How is the duty calculated for products under HS 480449?
A roll of unbleached kraft paper weighing 500 kg and declared at a customs value of $1,000 USD would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem applied to the customs value, as published in the USITC Harmonized Tariff Schedule for HS code 480449. The calculation is: $1,000 USD (customs value) × 0.035 (duty rate) = $35.00 USD (duty amount). Note that for paper products, duties can sometimes be based on weight, but for this specific classification, the ad valorem rate is commonly applied.
Which trade agreements reduce duties for HS 480449?
Several free trade agreements may reduce the applicable duty rate for HS 480449, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for originating goods from certain developing countries, with a GSP Form A often being the required documentation. The specific preferential rate and origin requirements will vary based on the exporting country and the terms of the applicable trade agreement.
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FAQ
What are the primary classification criteria for HS code 480449?
HS code 480449 falls under 'Other' unbleached kraft paper and paperboard, not coated, not impregnated, not surfaced, in rolls or sheets, weighing more than 150 g/m². The key criteria are that the paper/paperboard must be kraft, unbleached, not further processed (coated, impregnated, surfaced), and meet the specified weight threshold. If a paper or paperboard meets these criteria but is not specifically covered by other subheadings within 4804, it is classified here.
What are the typical import duty rates for HS code 480449 into the US, EU, and UK?
Duty rates for HS code 480449 vary by importing country. For the United States, the Most Favored Nation (MFN) rate is typically 0.00% ad valorem. In the European Union, under the TARIC system, the rate is often Free. The United Kingdom's Trade Tariff also lists this code as Free. Always verify the specific rate applicable at the time of import, as preferential agreements or specific trade measures can influence these rates.
How is the import duty for HS code 480449 calculated if a duty were applicable?
While HS code 480449 often carries a 0.00% or Free duty rate in major markets like the US, EU, and UK, if a duty were applied, it would typically be calculated on an ad valorem basis (a percentage of the value of the goods) or a specific rate (per unit of weight). For example, if a shipment of paper under this code had a declared customs value of $10,000 and faced a hypothetical 3.5% ad valorem duty, the duty would be $10,000 * 0.035 = $350. If a specific duty of $0.05 per kilogram applied and the shipment weighed 5,000 kg, the duty would be 5,000 kg * $0.05/kg = $250. However, for 480449, these duties are commonly zero.
What documentation is generally required for importing goods classified under HS code 480449?
Standard import documentation for HS code 480449 typically includes a commercial invoice, packing list, and bill of lading or air waybill. A certificate of origin may be required, especially if preferential duty rates are claimed under a trade agreement. Importers should also be prepared to provide technical specifications or product data sheets to substantiate the classification, particularly regarding the paper's composition (kraft), bleaching status (unbleached), and weight (over 150 g/m²), to customs authorities if requested.
Are there specific trade agreements that commonly provide preferential duty rates for HS code 480449?
Given that HS code 480449 often has a 0.00% or Free duty rate under the standard MFN or general tariff schedules for major economies like the US, EU, and UK, the impact of preferential trade agreements might be less pronounced for this specific code compared to goods with higher standard duties. However, importers should always consult the relevant trade agreement (e.g., USMCA for North America, EU's agreements with various countries, UK's global tariff) to confirm if any specific origin requirements need to be met to secure zero-duty treatment, especially if the standard rate were to change or if specific conditions apply.