HS 480459 Other
Quick Answer: Uncoated paper and paperboard, in rolls or sheets, other than that of heading 4804.11 to 4804.51, imported under HS 480459 enters the UK at 0.00%, the EU at 0.00%, and the US at 30% (MFN). This residual classification applies to various types of uncoated paper and paperboard not specifically defined in preceding subheadings within heading 4804, such as certain specialty papers or those with specific finishes. Importers should verify the precise product characteristics against the full tariff descriptions in each jurisdiction to ensure correct classification and duty assessment. According to CustomTariffs data, significant duty rate variations exist, particularly in the US market, necessitating careful planning for international trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4804590000 | — | — | — |
| 4804591000 | 0.00 % | — | — |
| 4804599000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4804590000 | 0.00 % | — | — |
| 4804591000 | 0.00 % | — | — |
| 4804599000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4804590000 | 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 480459 cover?
This subheading covers "other" paper and paperboard, uncoated, in rolls or sheets, other than those of heading 4804.11 to 4804.51. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category is a residual one for kraft paper and paperboard of a kind used for paper pulp, weighing 150 g/m² or more, not bleached and not containing mechanical wood pulp or in which mechanical wood pulp does not form the intended fiber content, and which are not specifically classified under preceding subheadings. It encompasses a broad range of uncoated kraft paper and paperboard not otherwise specified.
What falls outside HS 480459?
The following products are excluded from HS 480459: paper and paperboard of a kind used for paper pulp, kraft paper and paperboard, bleached or not bleached, but not containing mechanical wood pulp or in which mechanical wood pulp does not form the intended fiber content, weighing less than 150 g/m² (classified under 4804.21 to 4804.29), and kraft paper and paperboard containing mechanical wood pulp (classified under 4804.31 to 4804.39). Also excluded are paper and paperboard of a kind used for paper pulp, kraft paper and paperboard, bleached or not bleached, but not containing mechanical wood pulp or in which mechanical wood pulp does not form the intended fiber content, weighing 150 g/m² or more, and containing mechanical wood pulp (classified under 4804.41 to 4804.49). Coated papers, printed papers, and papers with specific functional treatments are also outside this scope.
What are common classification mistakes for HS 480459?
A common error is misinterpreting the "other" designation, leading to the inclusion of products that should be classified under more specific subheadings within heading 4804 or even in different headings altogether. For instance, paper that has undergone any form of coating or surface treatment, even if minor, may be excluded. Furthermore, confusion can arise regarding the weight threshold of 150 g/m² and the presence or absence of mechanical wood pulp, which are critical differentiating factors for classification within heading 4804. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, is essential for accurate classification.
How should importers classify products under HS 480459?
The correct procedure for classifying products under HS 480459 involves a systematic approach. First, determine if the product is paper or paperboard of a kind used for paper pulp. Second, ascertain if it is uncoated and in rolls or sheets. Third, verify that it is kraft paper or paperboard weighing 150 g/m² or more. Fourth, confirm that it is not bleached and does not contain mechanical wood pulp, or if it does, that it does not form the intended fiber content. If the product meets these criteria and is not specifically provided for in preceding subheadings (4804.11 through 4804.51), then HS 480459 is the appropriate classification. Importers and brokers should consult official tariff databases like the USITC HTS or EU TARIC for detailed notes and rulings.
How is the duty calculated for products under HS 480459?
A shipment of 10,000 kilograms of uncoated kraft paperboard, weighing 180 g/m², declared at a customs value of $15,000 USD, would attract a US duty of $750.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($15,000 USD × 0.05 = $750.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 4804.59.0000, which is an ad valorem rate applied to the value of the imported goods.
Which trade agreements reduce duties for HS 480459?
Several free trade agreements may reduce the applicable duty rate for HS 480459, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. Additionally, developing countries may benefit from the Generalized System of Preferences (GSP), potentially offering a Free duty rate. To claim preference under USMCA, a self-certified origin statement is typically required. For GSP, a Form A (GSP) certificate of origin is generally needed, depending on the specific country and the importing country's regulations.
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FAQ
What are the import duty rates for HS code 480459?
HS code 480459 covers 'Other' unbleached paper and paperboard, not kraft paper or paperboard, weighing more than 150 g/m². Duty rates vary significantly by importing country. For instance, the U.S. Most Favored Nation (MFN) rate is 0.00%. However, the European Union's TARIC system may apply different rates depending on the origin and specific product characteristics. Always consult the specific tariff schedule of the destination country for precise rates. For example, the UK Trade Tariff lists a 0.00% duty rate for goods originating from many countries under Free Trade Agreements, but a standard rate may apply otherwise.
How is the duty calculated for HS code 480459, and can you provide an example?
The duty calculation for HS code 480459 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). If the duty is ad valorem, the calculation is: (Customs Value of Goods × Duty Rate). For example, if a shipment of paper valued at $10,000 USD has an MFN duty rate of 3.5% in a country that applies this rate, the duty would be $10,000 × 0.035 = $350. If a specific duty applies, such as $0.10 per kilogram, and the shipment weighs 500 kg, the duty would be 500 kg × $0.10/kg = $50. It is crucial to identify the correct duty basis (ad valorem or specific) from the destination country's tariff schedule.
What are the classification criteria for products falling under HS code 480459?
HS code 480459 is a residual category within heading 4804, which covers 'Uncoated paper and paperboard, in rolls or sheets, other than those of heading 4802 or 4803.' Specifically, 480459 applies to paper and paperboard that is not bleached, not of kraft paper or paperboard, and weighs more than 150 g/m². Key classification criteria include the degree of bleaching (unbleached), the manufacturing process (not kraft), and the basis weight (over 150 g/m²). If a product meets these criteria and does not fit into more specific subheadings within 4804 (e.g., for specific uses or weights), it will be classified under 480459.
What documentation is typically required for importing goods under HS code 480459?
Standard import documentation for HS code 480459 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. 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. Importers should also be prepared to provide technical specifications or product data sheets if customs authorities require verification of classification, especially concerning the unbleached nature, weight, and paper type. Compliance with any specific national import regulations for paper products is also essential.
How do trade agreements, such as USMCA or EU Free Trade Agreements, affect the duty rates for HS code 480459?
Trade agreements can significantly reduce or eliminate duties for goods classified under HS code 480459 if the goods meet the rules of origin stipulated in the agreement. For example, under the United States-Mexico-Canada Agreement (USMCA), paper and paperboard originating from Canada or Mexico may qualify for preferential duty rates, often 0.00%, provided they meet the specific regional value content or tariff shift requirements. Similarly, the EU has numerous Free Trade Agreements (FTAs) with third countries that can grant preferential access. Importers must obtain a valid certificate of origin and ensure the goods comply with the relevant rules of origin to benefit from these reduced rates. Without proof of origin or if the goods do not meet the criteria, the standard MFN or general duty rate will apply.