HS 480592 Weighing more than 150 g/m2 but less than 225 g/m2
Quick Answer: Paper and paperboard weighing more than 150 g/m² but less than 225 g/m² imported under HS 480592 enters the UK at 0.00%, the EU at 0.00%, and the US with a range of rates including Free and 30% under the MFN rate. This classification applies to uncoated paper and paperboard in rolls or sheets, excluding those specifically defined elsewhere. Importers should verify the precise US tariff based on the specific paper type and intended use, as multiple subheadings exist. According to CustomTariffs data, significant duty rate variations exist for this category in the US market, necessitating careful product identification for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805920000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805920000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805924010 | — | — | ["kg"] |
| 480592 | — | — | — |
| 4805922000 | Free | — | ["kg"] |
| 48059240 | Free | — | — |
| 4805924020 | — | — | ["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 480592 cover?
This subheading covers paper and paperboard, in rolls or sheets, other than those of heading 4803, 4804, or 4807, specifically weighing more than 150 g/m² but less than 225 g/m². According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes various types of uncoated paper and paperboard not elsewhere specified, provided they meet the specified weight criteria. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this classification applies to materials like certain grades of kraft paper, testliner, and other specialty papers within this precise weight range.
What falls outside HS 480592?
The following products are excluded from HS 480592: paper and paperboard weighing less than 150 g/m² or 225 g/m² or more, as these fall into different subheadings. Also excluded are coated papers, printed papers, paperboard made by pasting together two or more layers (heading 4807), and paper and paperboard in rolls or sheets of a kind used for writing, printing, or other graphic purposes (heading 4802). For example, corrugated paperboard with a basis weight exceeding 225 g/m² would be classified elsewhere.
What are common classification mistakes for HS 480592?
A common error is misinterpreting the weight requirement, leading to incorrect classification. For example, paper weighing exactly 150 g/m² or 225 g/m² would not fall under this specific subheading. Additionally, confusing this heading with coated papers or papers specifically designed for writing or printing can lead to misclassification. Adherence to General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 480592?
The correct procedure for classifying products under HS 480592 involves first determining the exact weight of the paper or paperboard in grams per square meter (g/m²). This measurement must fall strictly between 150 g/m² and 225 g/m². Importers and customs brokers should consult the product's technical specifications or conduct their own testing if necessary. Subsequently, they must verify that the product is not specifically covered by other headings within Chapter 48, such as coated papers or those for writing and printing.
How is the duty calculated for products under HS 480592?
A roll of uncoated kraft paper weighing 180 g/m² and declared at a customs value of $1,000 USD would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value ($1,000 USD × 0.035 = $35.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 4805.92.0000.
Which trade agreements reduce duties for HS 480592?
Several free trade agreements may reduce the applicable duty rate for HS 480592, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for goods from member countries. Documentation required to claim preference typically includes a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the originating country.
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FAQ
What are the typical import duty rates for HS code 480592 (paper and paperboard, not coated, etc., weighing more than 150 g/m2 but less than 225 g/m2)?
The duty rates for HS code 480592 can 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 differ. The EU's TARIC system and the UK's Trade Tariff also provide specific rates, which can be accessed through their respective online databases. It is crucial to consult the tariff schedule of the destination country for the precise applicable duty.
How is the classification under HS code 480592 determined, specifically the weight criteria?
The classification under HS code 480592 hinges on the basis weight of the paper or paperboard. As per the Explanatory Notes to the Harmonized System (HS), the critical factor is that the material must weigh more than 150 grams per square meter (g/m2) but less than 225 g/m2. Importers must ensure their product's specifications precisely meet this range. Mill certificates or laboratory test results confirming the basis weight are essential documentation for customs verification.
What documentation is typically required when importing goods classified under HS 480592?
Standard import documentation for HS code 480592 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, proof of the product's basis weight is often required. This can be a certificate of origin, a mill certificate, or a test report from an accredited laboratory that clearly states the weight in g/m2, confirming it falls within the 150-225 g/m2 range specified by the code. Compliance with any specific import regulations of the destination country for paper products is also necessary.
Which major trade agreements might offer preferential duty rates for HS code 480592, and how can I verify eligibility?
Trade agreements like the United States-Mexico-Canada Agreement (USMCA) or agreements between the EU and various partner countries can provide preferential duty rates, potentially reducing or eliminating duties for HS code 480592. To verify eligibility, importers must obtain a valid Certificate of Origin from the exporter, which certifies that the goods meet the rules of origin stipulated in the specific trade agreement. This certificate must be presented to customs at the time of import. Always consult the official text of the relevant trade agreement and the importing country's customs authority for definitive guidance.
Can you provide an example of how import duty is calculated for HS code 480592 if a duty rate applies?
Let's assume a hypothetical scenario where a country applies a 5% ad valorem duty rate to HS code 480592, and an importer brings in 10,000 kilograms of paper classified under this code, with a declared customs value of $1.50 per kilogram. The total customs value would be 10,000 kg * $1.50/kg = $15,000. The import duty would then be calculated as 5% of $15,000, which equals $750. In this case, the duty amount is $750.00. It's important to note that some countries may also apply specific duties based on weight, or a combination of ad valorem and specific duties, so always check the exact tariff structure.