HS 480591 Other
Quick Answer: Paper and paperboard, not further processed than as described in heading 4805, imported under HS code 480591 enters the UK duty-free, the EU duty-free, and the US at rates ranging from Free to 30% ad valorem. This classification applies to other paper and paperboard, not specified elsewhere in heading 4805, such as certain specialty papers or paperboard not meeting the criteria of other subheadings. Importers should verify the specific product characteristics against the detailed descriptions within heading 4805 to ensure correct classification. According to CustomTariffs data, duty rates can vary significantly, particularly in the US, necessitating careful review of the applicable tariff schedule for accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805910090 | 0.00 % | — | — |
| 4805910000 | 0.00 % | — | — |
| 4805910010 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805910000 | 0.00 % | — | — |
| 4805910010 | 0.00 % | — | — |
| 4805910090 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 48059110 | Free | — | — |
| 4805911010 | — | — | ["kg"] |
| 4805911090 | — | — | ["kg"] |
| 4805915000 | Free | — | ["kg"] |
| 4805917000 | 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 480591 cover?
This subheading covers other paper and paperboard, not further processed than as described in heading 4805, and not specifically classified under subheadings 4805.11 through 4805.80. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for paper and paperboard in rolls or sheets, other than those of heading 4802, 4803, or 4804. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this residual classification for paper and paperboard not meeting the specific criteria of other subheadings within 4805, such as corrugated paperboard or kraft paper.
What falls outside HS 480591?
The following products are excluded from HS 480591: paper and paperboard of heading 4802 (e.g., writing, printing, or other paper), paper and paperboard of heading 4803 (e.g., toilet paper, facial tissue), paper and paperboard of heading 4804 (e.g., unbleached or bleached kraft paper and paperboard), and specifically enumerated types of paper and paperboard within heading 4805, such as fluting paper, testliner, or paper and paperboard for the manufacture of paper bags. For instance, corrugated paperboard with a specific flute profile would be classified elsewhere.
What are common classification mistakes for HS 480591?
A common error is misinterpreting the residual nature of this subheading. Importers may incorrectly classify specialized papers or paperboards that have specific applications or constructions, which are intended for other subheadings within heading 4805 or even other headings entirely. For example, paper intended for specific printing processes or those with a particular surface treatment might fall under a more precise classification, and General Rule of Interpretation (GRI) 3(c) dictates that the subheading providing the most specific description shall be preferred.
How should importers classify products under HS 480591?
The correct procedure for classifying products under HS 480591 involves a thorough examination of the paper or paperboard's physical characteristics, composition, and intended use. Importers and customs brokers must first consult the Explanatory Notes to the Harmonized System and the specific definitions within the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff. If the product is not specifically described in any preceding subheading of heading 4805 or in headings 4802, 4803, or 4804, and it meets the general criteria of heading 4805, then classification under 480591 is appropriate.
How is the duty calculated for products under HS 480591?
A shipment of 1,000 kilograms of unbleached, uncoated paperboard for industrial packaging, 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 customs value: 5.0% × $1,500 USD = $75.00. This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for subheading 4805.91.0000.
Which trade agreements reduce duties for HS 480591?
Several free trade agreements may reduce the applicable duty rate for HS 480591, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially leading to duty-free status for originating goods from member countries like Australia and Vietnam. To claim these preferences, a valid self-certified origin statement or a certificate of origin is typically required, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 4805.91?
HS code 4805.91 covers 'Other' paper and paperboard, not in rolls or sheets, of a thickness not exceeding 0.5 mm. Duty rates vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 0.00%. However, preferential rates under trade agreements may apply. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty information. The USITC provides detailed tariff data for the United States.
How is the import duty calculated for HS code 4805.91 if there is a specific duty rate?
Import duty calculation depends on whether the rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For instance, if a country imposes a 5% ad valorem duty on paper classified under 4805.91, and the declared customs value of a shipment is $10,000, the duty would be $10,000 * 0.05 = $500. If a specific duty of $0.10 per kilogram applies, and the shipment weighs 500 kg, the duty would be 500 kg * $0.10/kg = $50. Always verify the duty basis (ad valorem, specific, or a combination) in the destination country's tariff schedule.
What documentation is typically required for importing goods under HS code 4805.91?
Standard import documentation for HS code 4805.91 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 proof of shipment. Depending on the importing country and the nature of the paper product, additional certifications or permits related to material sourcing, environmental compliance, or specific end-use may be required. Always check with the customs authority of the importing country for a comprehensive list.
Does HS code 4805.91 benefit from preferential duty rates under trade agreements?
Yes, HS code 4805.91 may qualify for preferential duty rates under various free trade agreements (FTAs) or preferential trade schemes. For example, goods originating from countries with an FTA with the United States might receive duty-free treatment or reduced rates. To claim preferential treatment, importers typically need to provide a Certificate of Origin (COO) or other proof of origin as stipulated by the specific trade agreement. Consult the relevant trade agreement text and the importing country's customs regulations to determine eligibility and required documentation.
What are the classification criteria for paper and paperboard to fall under HS code 4805.91?
HS code 4805.91 is a residual category within Chapter 48, covering 'Other' paper and paperboard, not in rolls or sheets, of a thickness not exceeding 0.5 mm. To be classified here, the paper or paperboard must not be specifically covered by other headings in Chapter 48 (e.g., kraft paper, writing paper, corrugated paperboard). Key criteria include its physical form (not in rolls or sheets, implying cut pieces or specific shapes), its thickness (not exceeding 0.5 mm), and its surface treatment or properties (if any, provided they don't align with more specific codes). The World Customs Organization (WCO) Harmonized System Explanatory Notes offer guidance on differentiating between various paper and paperboard classifications.