HS 480451 Other kraft paper and paperboard weighing 225 g/m2 or more
Quick Answer: Uncoated kraft paper and paperboard weighing 225 g/m² or more, classified under HS code 480451, enters the UK at 0.00% and the EU at 0.00%. In the United States, this classification faces a more complex tariff structure, with rates ranging from Free to 30% ad valorem, depending on specific product details and trade agreements. This category encompasses robust, unbleached kraft paper and paperboard, often used for packaging, sacks, and industrial applications where strength is paramount. Importers should consult the latest tariff schedules for precise duty determination, as rates can vary significantly by destination. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate landed cost calculations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4804510000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4804510000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4804510000 | 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 to Classify This HS Code?
What products does HS 480451 cover?
This subheading covers "Other kraft paper and paperboard, weighing 225 g/m² or more." According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes unbleached or bleached kraft paper and paperboard, not further processed than as specified in heading 4804. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this classification is for kraft paper and paperboard meeting the specified weight threshold, excluding those with specific surface treatments or further manufacturing beyond basic paper production.
What falls outside HS 480451?
The following products are excluded from HS 480451: kraft paper and paperboard weighing less than 225 g/m², as these would fall under other subheadings within heading 4804. Additionally, coated, impregnated, or surface-worked kraft paper and paperboard, such as those used for packaging with specific barrier properties or printing grades, are typically classified elsewhere under Chapter 48, often in headings like 4810 or 4811, depending on the specific treatment or function.
What are common classification mistakes for HS 480451?
A common error is misinterpreting the weight requirement of 225 g/m². Importers may incorrectly classify lighter kraft paper under this subheading or, conversely, classify heavier paperboard that has undergone significant further processing. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. For example, paperboard with plastic laminations would not fall under this heading.
How should importers classify products under HS 480451?
The correct procedure for classifying products under HS 480451 involves verifying the material composition and weight. Importers must confirm that the product is kraft paper or paperboard and that its basis weight is 225 g/m² or more. Reviewing the manufacturer's specifications and, if necessary, obtaining a laboratory test for basis weight is crucial. Customs brokers should ensure that the declared weight aligns with the product's description and the tariff schedule's requirements.
How is the duty calculated for products under HS 480451?
A 1000 kg shipment of unbleached kraft linerboard weighing 250 g/m², declared at a customs value of $800 USD, would attract a US duty of $40.00. This is calculated using the Most Favored Nation (MFN) duty rate of 4.0% ad valorem, applied to the customs value ($800 USD × 4.0% = $32.00), and an additional duty of $8.00 based on a rate of $0.008 per kilogram ($0.008/kg × 1000 kg = $8.00). This is calculated using the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4804.51.0000.
Which trade agreements reduce duties for HS 480451?
Several free trade agreements may reduce the applicable duty rate for HS 480451, 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 UK-EU Trade and Cooperation Agreement also offers preferential rates, potentially Free, for originating goods. Documentation required typically includes a self-certified origin statement for USMCA and an EUR.1 movement certificate or origin declaration for EU/UK preferences, depending on the value and specific provisions.
```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 480451 (Other kraft paper and paperboard weighing 225 g/m² or more)?
The duty rates for HS code 480451 vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is 0.00%. In the European Union, under the TARIC system, the rate can also be 0.00% for goods originating from certain countries with preferential trade agreements. Conversely, some countries may apply higher rates, such as 30% under certain circumstances or for specific origin countries. It is crucial to consult the specific tariff schedule of the destination country for the applicable duty rate. Sources include the USITC Harmonized Tariff Schedule, the EU TARIC database, and the UK Trade Tariff.
What specific criteria determine if paper or paperboard falls under HS code 480451?
HS code 480451 covers 'Other kraft paper and paperboard weighing 225 g/m² or more'. The key classification criteria are: 1. Material: It must be kraft paper or paperboard. Kraft paper is made by the sulfate process, which yields a strong paper. 2. Weight: The paper or paperboard must weigh 225 grams per square meter (g/m²) or more. This weight threshold distinguishes it from lighter papers and boards. 3. 'Other' category: This code applies to kraft paper and paperboard not specifically classified under other subheadings within heading 4804, such as unbleached or bleached kraft paper and paperboard for packaging, or kraft paper and paperboard for writing, printing or graphic purposes.
How is the import duty for HS code 480451 calculated, and can you provide an example?
The duty calculation depends on whether the duty rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For HS code 480451, if an ad valorem rate applies, the duty is calculated as: Duty Amount = (Customs Value of Goods) × (Ad Valorem Duty Rate). For example, if the customs value of a shipment of kraft paper weighing 225 g/m² or more is $10,000 USD and the applicable ad valorem duty rate is 3.5%, the duty would be $10,000 × 3.5% = $350 USD. If a specific duty applies, it might be per kilogram or per metric ton. Always verify the basis of duty calculation with the destination country's tariff.
What documentation is typically required for importing goods classified under HS code 480451?
Standard import documentation for HS code 480451 generally 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 the transport document. 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 product certifications or declarations to ensure compliance with environmental or safety standards related to paper products.
Which common trade agreements might offer preferential duty rates for HS code 480451?
Preferential duty rates for HS code 480451 are often available through various trade agreements. For instance, goods originating from countries that are part of the European Union's network of Free Trade Agreements (FTAs) with third countries may benefit from reduced or zero duties when imported into the EU. Similarly, the United States has FTAs with countries like Canada and Mexico (USMCA), Australia, and others, which could provide duty-free entry for qualifying kraft paper and paperboard. Importers should consult the specific trade agreement between the exporting and importing countries and ensure their goods meet the rules of origin requirements to claim preferential treatment. The World Trade Organization (WTO) agreements also form a basis for many tariff structures.