HS 480512 Straw fluting paper
Quick Answer: Straw fluting paper imported under HS 480512 enters the UK at 0.00%, the EU at 0.00%, and the US with varying rates including Free and 30% depending on the specific tariff line. This classification covers paper and paperboard, corrugated (with fluting) or embossed, in rolls or sheets, specifically made from straw. This material is typically used as a component in the manufacture of corrugated cardboard. Importers should verify the exact US tariff rate applicable to their specific product, as multiple lines exist. According to CustomTariffs data, the preferential rates in the UK and EU highlight potential trade advantages for these markets.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805120000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805120000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805121000 | Free | — | ["kg"] |
| 4805122000 | Free | — | ["kg"] |
| 480512 | — | — | — |
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?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 480512 cover?
This subheading covers straw fluting paper, a type of paper characterized by its fluted or corrugated surface, specifically manufactured from straw pulp. According to the World Customs Organization's Harmonized System Nomenclature, this category falls under heading 4805, which pertains to "Other paper and paperboard, machine-made, in rolls or rectangular sheets, other than those of heading 4801 or 4802." The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system further define this by its specific material and construction, distinguishing it from other corrugated papers.
What falls outside HS 480512?
The following products are excluded from HS 480512: paper and paperboard of heading 4801 (newsprint) or 4802 (uncoated paper and paperboard for writing, printing or other graphic purposes). Also excluded are paper and paperboard that have been further processed beyond fluting, such as those coated, impregnated, or printed with designs for specific end-uses like packaging or decorative applications, which would be classified under different subheadings within Chapter 48 based on their specific characteristics and treatments.
What are common classification mistakes for HS 480512?
A common error is misclassifying straw fluting paper as general corrugated paperboard or as a paper product with additional treatments. General Rules for the Interpretation of the Harmonized System (GRI) 1 dictates that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If straw fluting paper has undergone further processing, such as printing or laminating, it may fall under a more specific subheading, requiring careful examination of its final form and function.
How should importers classify products under HS 480512?
The correct procedure for classifying products under HS 480512 involves a thorough examination of the product's material composition, manufacturing process, and intended use. Importers and customs brokers must verify that the paper is indeed made from straw pulp and possesses a fluted or corrugated surface. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing the WCO HS Explanatory Notes is crucial to ensure accurate classification and compliance.
How is the duty calculated for products under HS 480512?
A shipment of 1,000 kilograms of straw fluting paper, declared at a customs value of $1,500 USD, would attract a US duty of $75.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is: 5.0% × $1,500 USD = $75.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 4805.12.0000.
Which trade agreements reduce duties for HS 480512?
Several free trade agreements may reduce the applicable duty rate for HS 480512, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for originating goods. For goods originating in Canada or Mexico, the preferential rate is typically Free. Documentation required to claim preference under USMCA includes a certification of origin. While not universally applicable to this specific product, other agreements might offer reduced rates depending on the origin country.
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FAQ
What are the typical import duty rates for HS code 4805.12 (Straw fluting paper) into the United States, the European Union, and the United Kingdom?
For imports into the United States, the Most Favored Nation (MFN) duty rate for HS code 4805.12 is 0.00%. In the European Union, under the TARIC system, the rate is also 0.00%. For the United Kingdom, the UK Trade Tariff lists the duty rate as Free. It is crucial to verify if any preferential trade agreements apply, as these could offer further reductions or exemptions. Always consult the latest official tariff schedules for the most up-to-date information.
What specific criteria define 'straw fluting paper' under HS code 4805.12?
HS code 4805.12 covers 'Straw fluting paper and creping paper, in rolls or sheets'. This classification applies to paper made primarily from straw pulp, or other fibrous vegetable materials, which is creped or fluted (given a corrugated or wrinkled texture). It is typically used in the manufacture of corrugated board. The key is the material (straw or similar vegetable fibers) and the finishing (fluting or creping). Uncoated paper of this type, in rolls or sheets, falls under this heading.
What documentation is typically required for importing straw fluting paper (HS 4805.12) into the US, EU, or UK?
Standard import documentation for HS code 4805.12 generally 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. Depending on the importing country's specific regulations, additional declarations regarding the paper's composition or origin of the straw pulp might be requested to ensure compliance with environmental or trade policies. Always check with the customs authority of the destination country for precise requirements.
How is the import duty for HS 4805.12 calculated, and can you provide an example?
Since the duty rates for HS 4805.12 are often 0.00% or Free, the calculation typically results in no duty being owed. However, if a specific trade agreement or a different tariff schedule imposed a duty (e.g., a hypothetical 5% ad valorem rate), the calculation would be based on the declared customs value of the goods. For example, if a shipment of straw fluting paper has a customs value of $10,000 USD and the applicable duty rate were 5% ad valorem, the duty would be calculated as: $10,000 (Customs Value) × 0.05 (Duty Rate) = $500 USD. In most major markets for this product, the rate is 0%, meaning the duty amount would be $0.
Are there any common trade agreements that provide preferential duty rates for straw fluting paper (HS 4805.12)?
Yes, trade agreements can significantly impact duty rates. For instance, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) which may offer duty-free treatment for goods originating from member countries. The European Union has numerous Free Trade Agreements (FTAs) with countries worldwide, potentially reducing or eliminating duties on paper products. The UK also has its own set of FTAs post-Brexit. Importers should investigate if their country of origin has a preferential trade agreement with the destination country (US, EU, or UK) and ensure they meet the rules of origin requirements to claim these benefits. This often necessitates a valid Certificate of Origin.