HS 480530 Sulphite wrapping paper
Quick Answer: Sulphite wrapping paper imported under HS 480530 enters the UK at 0.00%, the EU at 0.00%, and the US at a Free rate under the MFN tariff. This classification covers paper and paperboard, in rolls or sheets, produced by the sulphite process, typically used for wrapping and packaging. Importers should be aware that while the UK and EU offer duty-free entry, the US has a Free MFN rate but also a potential 30% duty rate which may apply under specific circumstances or preferential trade agreements. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805300000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805300000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805300000 | 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?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 480530 cover?
This subheading covers sulphite wrapping paper, as defined by the World Customs Organization's Harmonized System Nomenclature. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category includes paper and paperboard, in rolls or sheets, of a width exceeding 15 cm and length exceeding 36 cm, not further worked than cut to size, and specifically manufactured using the sulphite pulping process. These papers are typically used for wrapping and packaging purposes.
What falls outside HS 480530?
The following products are excluded from HS 480530: paper and paperboard that has been further processed, such as coated, printed, or creped; paper and paperboard of a width not exceeding 15 cm or a length not exceeding 36 cm; and paper and paperboard not made by the sulphite process. For instance, kraft paper, which is typically made by the Kraft process, would be classified under a different subheading, and corrugated paperboard, due to its further working, is also excluded.
What are common classification mistakes for HS 480530?
A common error is misclassifying paper based solely on its intended use rather than its manufacturing process and physical characteristics. For example, paper that is technically sulphite wrapping paper but has undergone additional treatments like coating or printing may be incorrectly classified under 480530, when it should be classified under a more specific heading for coated or printed papers, following General Rule of Interpretation 1 and 4 of the Harmonized System.
How should importers classify products under HS 480530?
The correct procedure for classifying products under HS 480530 involves a thorough examination of the paper's manufacturing method, specifically confirming the use of the sulphite pulping process. Importers and customs brokers must verify that the paper meets the dimensional requirements (width > 15 cm, length > 36 cm) and that no further working beyond cutting to size has occurred. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial for accurate classification.
How is the duty calculated for products under HS 480530?
A shipment of 10,000 kilograms of plain sulphite wrapping paper, declared at a customs value of $8,000 USD, would attract a US duty of $400.00. 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% × $8,000 USD = $400.00. This rate is published in the USITC Harmonized Tariff Schedule for subheading 4805.30.0000.
Which trade agreements reduce duties for HS 480530?
Several free trade agreements may reduce the applicable duty rate for HS 480530, including the United States-Mexico-Canada Agreement (USMCA), which can provide a rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for qualifying goods from certain developing countries. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A, depending on the origin country and agreement, is typically required by customs authorities.
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FAQ
What are the import duty rates for HS code 480530 (Sulphite wrapping paper) into the United States?
Under the Harmonized Tariff Schedule of the United States (USHTS), sulphite wrapping paper, unbleached or bleached, other than kraft paper, is classified under HS code 4805.30. The Most Favored Nation (MFN) duty rate is Free (0.00%). Preferential rates may apply under trade agreements, such as the US-Korea Free Trade Agreement, which also grants Free entry. Always verify the specific origin and applicable trade agreement for the most accurate duty assessment. Consult the US International Trade Commission (USITC) website for the latest tariff information.
How is the import duty for sulphite wrapping paper (HS 480530) calculated if a duty were applicable?
While sulphite wrapping paper (HS 4805.30) generally enters the US duty-free under the MFN tariff, let's illustrate a hypothetical calculation if a duty rate of 3.5% ad valorem were applied. If you imported 10,000 kilograms of sulphite wrapping paper valued at $1.50 per kilogram, the total value would be $15,000. The duty would be calculated as 3.5% of $15,000, which equals $525.00. The formula is: Duty = (Value of Goods × Ad Valorem Rate). For specific calculations, always refer to the current USHTS and your customs broker.
What are the classification criteria for HS code 480530, specifically for 'Sulphite wrapping paper'?
HS code 4805.30 covers sulphite wrapping paper, unbleached or bleached, other than kraft paper. The key differentiator is the pulping process used. Sulphite paper is made using the sulphite process, which differs from the kraft process (used for kraft paper). It is typically characterized by its strength and adaptability for wrapping purposes. The paper must be in rolls or sheets. Importers should ensure their product's manufacturing process aligns with the sulphite pulping method to ensure correct classification. Refer to Chapter 48 of the Harmonized System Nomenclature for detailed explanatory notes.
Are there specific documentation requirements for importing sulphite wrapping paper (HS 480530) into the EU?
When importing sulphite wrapping paper (HS 4805.30) into the European Union, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. While this specific HS code often benefits from preferential duty rates under various Free Trade Agreements (FTAs) the EU has with third countries, proof of origin is crucial to claim these reduced or zero duties. The importer must ensure a valid declaration of origin is provided by the exporter. For specific requirements and potential duties under the EU's TARIC system, consult the official TARIC database or a qualified customs broker.
What common trade agreements impact the duty rates for HS code 480530?
The duty rate for HS code 4805.30 (Sulphite wrapping paper) can be significantly affected by trade agreements. For imports into the United States, agreements like the US-Korea Free Trade Agreement (KORUS FTA) often provide duty-free entry. For imports into the European Union, numerous FTAs with countries such as Canada, Japan, and Mexico can offer preferential rates, often reducing duties to 0.00%. Similarly, the UK's trade agreements post-Brexit can influence rates for imports into the United Kingdom. Importers must always verify the origin of the goods and consult the relevant tariff schedule or trade database (e.g., USITC, EU TARIC, UK Trade Tariff) to determine eligibility for preferential treatment.