HS 480640 Glassine and other glazed transparent or translucent papers
Quick Answer: Glassine and other glazed transparent or translucent papers imported under HS 480640 enter the UK at 0.00%, the EU at 0.00%, and the US at 7¢/kg + 15% (MFN rate). This classification covers papers that have been treated to be highly smooth, glossy, and often transparent or translucent, such as glassine paper used for packaging, labels, and certain printing applications. Importers should note the specific weight and value-based duty structure in the United States, which differs from the duty-free treatment in the UK and EU. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4806400000 | — | — | — |
| 4806401000 | 0.00 % | — | — |
| 4806409000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4806401000 | 0.00 % | — | — |
| 4806400000 | 0.00 % | — | — |
| 4806409000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4806400000 | 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 to Classify This HS Code?
What products does HS 480640 cover?
This subheading covers glassine and other glazed transparent or translucent papers, as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. Official definitions, such as those found in the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, specify that these papers are characterized by their high degree of transparency or translucency achieved through calendering or other glazing processes, making them suitable for specialized printing or packaging applications where visibility of contents or a decorative effect is desired.
What falls outside HS 480640?
The following products are excluded from HS 480640: papers that are not glazed to achieve transparency or translucency, such as standard writing or printing papers (HS 4802), or papers that are merely thin but opaque. Also excluded are coated papers where the coating is primarily for decoration or other functional purposes not related to achieving transparency, such as photographic paper (HS 4810) or papers with plastic laminations (often classified under Chapter 39 if the plastic predominates).
What are common classification mistakes for HS 480640?
A common error is misclassifying papers that are translucent due to their thinness but have not undergone the specific glazing processes required by Heading 4806. For instance, some lightweight opaque papers might be mistakenly classified here. According to General Rule of Interpretation (GRI) 3(b), when goods are classifiable by similitude, the specific characteristics of the glazing process are paramount for this subheading, distinguishing it from other paper categories.
How should importers classify products under HS 480640?
The correct procedure for classifying products under HS 480640 involves a thorough examination of the paper's physical properties, specifically its transparency and translucency, and the manufacturing process used to achieve these qualities. Importers and customs brokers should consult the official tariff schedule of the importing country (e.g., USITC HTS, UK Trade Tariff) and, if necessary, request a binding ruling. Verifying that the paper has been glazed to achieve a high degree of transparency is crucial.
How is the duty calculated for products under HS 480640?
A roll of glassine paper weighing 100 kilograms and declared at a customs value of $500 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: 3.5% of $500 USD = $17.50. However, if the duty were based on weight, for example, $0.35 per kilogram, the duty would be $0.35/kg * 100 kg = $35.00. This calculation uses rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 480640?
Several free trade agreements may reduce the applicable duty rate for HS 480640, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the US duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, developing countries may benefit from the Generalized System of Preferences (GSP), which can offer reduced or zero duty rates, typically requiring a GSP Form A.
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FAQ
What are the typical import duty rates for HS code 480640 (Glassine and other glazed transparent or translucent papers)?
The duty rates for HS code 480640 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 0.00%. However, other countries may have different rates. For instance, the UK Trade Tariff lists a duty rate of Free for goods from most countries, but specific preferential rates may apply under trade agreements. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date duty information.
What are the key classification criteria for HS code 480640?
HS code 480640 covers 'Glassine and other glazed transparent or translucent papers'. The primary criteria for classification are the paper's properties: it must be glassine or another type of paper that has been glazed, and it must be transparent or translucent. Glassine is typically made by supercalendering paper, giving it a smooth, dense, and glossy surface. Glazed papers achieve transparency or translucency through specific manufacturing processes or coatings. The paper should not be coated with plastics or other materials that would fundamentally change its nature as paper.
What documentation is typically required for importing goods under HS code 480640?
Standard import documentation for HS code 480640 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. It is also advisable to have product specifications or technical data sheets that confirm the paper's properties (e.g., transparency, glazing process) to support its classification, especially if questioned by customs authorities.
How is the duty calculated for HS code 480640 if a specific duty rate applies, such as 7¢/kg + 15% ad valorem?
If a duty rate is a combination of specific and ad valorem components, the total duty is the sum of both. For example, if a shipment of 1,000 kg of glassine paper valued at $5,000 USD is subject to a duty rate of 7¢/kg + 15% ad valorem (assuming a conversion of 1 USD = 1 EUR for simplicity, so 7¢ = €0.07):
Specific duty: 1,000 kg * €0.07/kg = €70.00 Ad valorem duty: 15% of $5,000 USD = 0.15 * $5,000 = $750.00
Total duty would be the sum of these two components, converted to the same currency if necessary. It is crucial to verify the exact currency and unit of measure for specific duties in the importing country's tariff.
Which common trade agreements might offer preferential duty rates for HS code 480640?
Preferential duty rates for HS code 480640 can often be accessed through various trade agreements. For example, goods originating from countries that are part of the European Union's Generalized Scheme of Preferences (GSP) or specific Free Trade Agreements (FTAs) with the EU may benefit from reduced or zero duties. Similarly, imports into the United States from countries with FTAs, such as the USMCA (United States-Mexico-Canada Agreement), might have preferential rates if the goods meet the rules of origin. Importers should consult the specific trade agreement between the exporting and importing countries and ensure compliance with all origin and documentation requirements to claim these benefits.