HS 480550 Felt paper and paperboard
Quick Answer: Felt paper and paperboard imported under HS 480550 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate, though a 10% rate is also listed for the US. This classification covers paper and paperboard that has been felted, meaning it is produced by pressing fibers together without calendering or other finishing processes that would alter its surface characteristics. It is important for importers and customs brokers to verify the specific US tariff rate applicable to their shipment, as dual rates exist. CustomTariffs aggregates this information for trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805500000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805500000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805500000 | 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 480550 cover?
This subheading covers "Felt paper and paperboard, including that which has been impregnated or coated, whether or not in rolls or sheets." According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses paper and paperboard manufactured by felting processes, which typically involve entangling fibers without significant prior milling. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this includes materials like wool felt paper or synthetic fiber felt paper, provided they meet the general characteristics of paper or paperboard and are not specifically classified elsewhere. These materials are often used for insulation, filtration, or as specialized industrial components.
What falls outside HS 480550?
The following products are excluded from HS 480550: textiles of chapter 56 (e.g., felt made from woven, knitted, or crocheted fabrics), and paper or paperboard that has undergone significant further processing beyond impregnation or coating, such as printing or laminating with plastics, which would place them in other headings. For instance, printed decorative paperboard for packaging would likely be classified under heading 4810 or 4811. Similarly, paper or paperboard that is primarily a substrate for other materials, like photographic paper, is classified separately. The key distinction is the primary material and manufacturing process.
What are common classification mistakes for HS 480550?
A common error is misclassifying felted materials that are more akin to textiles or finished articles. For example, if the felted material is cut into specific shapes for a particular end-use, such as gaskets or polishing pads, and exhibits characteristics of a finished article, it may fall under Chapter 84 or 68, depending on its function. Furthermore, confusion can arise with paper or paperboard that has been heavily coated or laminated, where the coating or laminate constitutes the predominant characteristic, leading to classification under headings like 4811. Adherence to General Interpretative Rule 1 and 3 is crucial.
How should importers classify products under HS 480550?
The correct procedure for classifying products under HS 480550 involves a thorough examination of the material's composition, manufacturing process, and intended use. Importers and customs brokers should consult the official HS Nomenclature, relevant national tariff schedules (e.g., USITC HTS, UK Trade Tariff), and any available explanatory notes. Key considerations include whether the material is manufactured by felting, its basis weight, and any impregnation or coating applied. If the product has undergone significant further processing or exhibits characteristics of a finished article, further investigation into other headings is necessary.
How is the duty calculated for products under HS 480550?
A roll of industrial felt paper, weighing 50 kilograms and declared at a customs value of $250 USD, would attract a US duty of $12.50. This is calculated using the Most Favored Nation (MFN) duty rate of 2.5% ad valorem, applied to the declared customs value ($250 USD × 0.025 = $12.50). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4805.50.0000. Note that specific countries may have different rates under preferential trade agreements.
Which trade agreements reduce duties for HS 480550?
Several free trade agreements may reduce the applicable duty rate for HS 480550, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for originating goods from Canada and Mexico. The EU's Generalized System of Preferences (GSP) may offer reduced or duty-free rates for originating goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and originating country.
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FAQ
What are the typical import duty rates for HS code 480550 (Felt paper and paperboard)?
Import duty rates for HS code 480550 vary by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, under the TARIC system, the rate is also often 0.00% for many origins, though specific preferential rates may apply. The UK Trade Tariff also lists a 0.00% duty for this classification. Always verify the specific rate applicable to your country of import and origin of goods.
What are the classification criteria for felt paper and paperboard under HS code 480550?
HS code 480550 covers 'Felt paper and paperboard, כולל 'felt board', in rolls or sheets.' This classification generally applies to paper or paperboard that has been manufactured by a process similar to that used for felting, often involving the entanglement of fibers without significant chemical pulping. Key characteristics include a non-woven structure and a felt-like appearance or texture. It is distinct from paper or paperboard made by traditional wet-forming processes. Refer to Chapter 48 of the Harmonized System Nomenclature for detailed explanatory notes.
How is the import duty for HS code 480550 calculated, and can you provide an example?
Import duty calculation for HS code 480550 typically involves an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit of weight or quantity). For instance, if a country applies a 5% ad valorem duty and you import felt paper valued at $10,000, the duty would be calculated as: 5% of $10,000 = $500. If a specific duty of $0.10 per kilogram applies and you import 500 kg, the duty would be 500 kg * $0.10/kg = $50. Always confirm the specific duty basis (ad valorem or specific) and rate from the importing country's tariff schedule.
What documentation is typically required when importing felt paper and paperboard (HS 480550)?
Standard import documentation for HS code 480550 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transportation; and a certificate of origin if preferential duty rates are claimed. Depending on the importing country and the specific end-use or composition of the felt paper, additional certifications or declarations related to environmental compliance or material safety might be required. Consult the customs authority of the importing country for a comprehensive list.
Do common trade agreements, such as USMCA or EU Free Trade Agreements, offer preferential duty rates for HS code 480550?
Yes, common trade agreements can significantly impact duty rates for HS code 480550. For example, goods originating from countries that are signatories to the USMCA (United States-Mexico-Canada Agreement) may qualify for duty-free entry into the United States, Canada, or Mexico, provided they meet the rules of origin. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with third countries that can reduce or eliminate duties on goods classified under 480550. Importers must ensure that the felt paper and paperboard meet the specific rules of origin stipulated in the relevant trade agreement to claim preferential treatment. Verification through a Certificate of Origin is usually necessary.