HS 480593 Weighing 225 g/m2 or more
Quick Answer: Paper and paperboard, weighing 225 g/m² or more, imported under HS code 480593 enters the UK at 0.00%, the EU at 0.00%, and the US with a duty-free MFN rate for some classifications, while others face a 30% tariff. This classification specifically covers uncoated paper and paperboard, in rolls or sheets, other than those of heading 4802 or 4803, with a basis weight of 225 grams per square meter or more. Importers should verify the specific subheadings within the US tariff schedule, as duty rates can vary significantly. According to CustomTariffs data, careful attention to the precise product description and end-use is crucial for accurate classification and duty assessment across these major markets.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805930000 | — | — | — |
| 4805938000 | 0.00 % | — | — |
| 4805932000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805930000 | 0.00 % | — | — |
| 4805938000 | 0.00 % | — | — |
| 4805932000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805934010 | — | — | ["kg"] |
| 4805934015 | — | — | ["kg"] |
| 480593 | — | — | — |
| 4805932000 | Free | — | ["kg"] |
| 48059340 | Free | — | — |
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 to Classify This HS Code?
What products does HS 480593 cover?
This subheading covers paper and paperboard, not further processed than as described in heading 4805, specifically weighing 225 g/m² or more. According to the World Customs Organization's Harmonized System Nomenclature, this category includes various types of paper and paperboard that meet the specified weight threshold, excluding those classified under more specific subheadings within 4805. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification is based on the grammage of the material, irrespective of its surface treatment or finishing, as long as it is not otherwise specified.
What falls outside HS 480593?
The following products are excluded from HS 480593: paper and paperboard weighing less than 225 g/m², even if they are otherwise similar in composition or intended use. Additionally, paper and paperboard that has undergone further specific processing, such as coating, printing, or laminating, which would place them under different HS headings (e.g., 4810 or 4811), are not covered. For instance, corrugated paperboard with a specific construction or printed labels would be classified elsewhere, not under this general weight-based subheading.
What are common classification mistakes for HS 480593?
A common error is misinterpreting the weight requirement, leading to the incorrect classification of paper or paperboard that falls just below or significantly above the 225 g/m² threshold. Importers may also mistakenly classify products that have undergone minor surface treatments as falling under this subheading, when General Rule of Interpretation (GRI) 1 and GRI 3 would direct them to more specific headings based on the nature of the treatment or the finished product. For example, paper with a light coating might be incorrectly classified here instead of under heading 4810.
How should importers classify products under HS 480593?
The correct procedure for classifying products under HS 480593 involves first verifying that the paper or paperboard is not specifically covered by a more precise subheading within heading 4805 or elsewhere in Chapter 48. The critical step is to accurately determine the grammage (weight per square meter) of the material, ensuring it is 225 g/m² or more. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and refer to explanatory notes to confirm the classification.
How is the duty calculated for products under HS 480593?
A shipment of 1,000 kilograms of unbleached kraft paperboard weighing 250 g/m², declared at a customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($1,500 USD × 10% = $150.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 4805.93.0000, which applies to paper and paperboard weighing 225 g/m² or more.
Which trade agreements reduce duties for HS 480593?
Several free trade agreements may reduce the applicable duty rate for HS 480593. For example, under the United States-Mexico-Canada Agreement (USMCA), originating goods from Canada and Mexico can enter the US duty-free. Similarly, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) can offer preferential rates for originating goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement or a specific certificate of origin, depending on the agreement and the exporting country's regulations.
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FAQ
What are the typical import duty rates for HS code 480593 (Other paper and paperboard, weighing 225 g/m² or more)?
Import duty rates for HS code 480593 vary significantly by country. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 0.00%. However, preferential rates under trade agreements may apply. The EU TARIC system often shows a rate of 0.00% for many countries, but specific origin rules must be met. The UK Trade Tariff also lists a 0.00% duty rate for most origins. Always consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment's origin.
What specific criteria define paper and paperboard under HS code 480593?
HS code 480593 falls under Chapter 48 of the Harmonized System, which covers 'Paper and Paperboard; articles of paper pulp, of paper or of paperboard'. Specifically, 480593 pertains to 'Other' paper and paperboard (not kraft paper or paperboard of heading 4804, or corrugated paper or paperboard of heading 4808) that weighs 225 g/m² or more. This includes various types of paper and paperboard not specifically classified elsewhere in heading 4805, provided they meet the weight threshold. The weight is a critical classification criterion, often verified by the commercial invoice or laboratory testing if disputed.
How is the import duty for HS code 480593 calculated, and can you provide an example?
The duty calculation depends on the duty rate applied. For HS code 480593, many countries, including the US, EU, and UK, often apply a 0.00% duty rate, meaning no duty is owed. However, if a duty rate were applicable, it would typically be either ad valorem (a percentage of the value) or specific (a fixed amount per unit). For example, if a country applied a 5% ad valorem duty and the declared customs value of the paper was $10,000 USD, the duty would be calculated as: 5% of $10,000 USD = $500 USD. If a specific duty of $0.10 per kilogram applied and the shipment weighed 500 kg, the duty would be 500 kg * $0.10/kg = $50 USD. Always verify the applicable duty basis (ad valorem or specific) and rate with the importing country's customs authority.
What documentation is typically required for importing goods classified under HS code 480593?
Standard import documentation is generally required for HS code 480593. This includes a commercial invoice detailing the description, quantity, unit price, and total value of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill as the transport document. Proof of origin may be necessary to claim preferential duty rates under trade agreements. Depending on the importing country's regulations, a certificate of analysis or a manufacturer's declaration confirming the paper's specifications (e.g., weight per square meter) might also be requested to substantiate the HS classification.
Do common trade agreements, such as USMCA or EU Free Trade Agreements, impact the duty rates for HS code 480593?
Yes, common trade agreements can significantly impact duty rates for HS code 480593. For instance, under the United States-Mexico-Canada Agreement (USMCA), qualifying goods originating from Canada or Mexico may receive duty-free treatment (0.00%) into the United States, consistent with the MFN rate. The EU has numerous Free Trade Agreements (FTAs) with partner countries, which often grant preferential duty rates, typically 0.00%, for goods like paper and paperboard classified under 480593, provided they meet the rules of origin stipulated in each agreement. Importers must ensure their goods meet the origin criteria and possess the necessary proof of origin documentation to benefit from these preferential rates.