HS 480890 Other
Quick Answer: Paper and paperboard, other than those specifically classified under HS 4808, enters the UK and EU duty-free, while the US applies a range of rates, including free entry and a 3.6% ad valorem duty. This residual category, HS 480890, encompasses various paper and paperboard products not otherwise specified, such as certain types of corrugated paper or paperboard, creped paper, and honeycombed kraft paper, often used in packaging and construction. Importers should verify specific product descriptions against the detailed tariff schedules of their destination country, as the "other" designation can lead to varied interpretations. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4808900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4808900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4808902000 | Free | — | ["kg"] |
| 480890 | — | — | — |
| 4808904000 | Free | — | ["kg"] |
| 4808906000 | 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 480890 cover?
This subheading covers other paper and paperboard, creped or crinkled, whether or not embossed, perforated, or coloured, in rolls or sheets, not elsewhere specified within heading 4808. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for paper products that exhibit creping or crinkling, which alters their surface texture and absorbency, and are not specifically classified under subheadings for wallpaper or other specialized paper types. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this residual nature for creped or crinkled papers not fitting other descriptions.
What falls outside HS 480890?
The following products are excluded from HS 480890: paper and paperboard that is simply embossed without being creped or crinkled, paper designed for wallpaper (HS 4814), and paper that is otherwise processed or coated for specific end-uses not involving creping or crinkling. For instance, plain kraft paper in rolls, even if used for packaging, would not fall under this subheading if it lacks the creped or crinkled characteristic. Similarly, decorative papers for furniture or bookbinding, unless creped or crinkled, are classified elsewhere.
What are common classification mistakes for HS 480890?
A common error is misinterpreting the "creped or crinkled" requirement. Importers may mistakenly classify plain paper that has been merely folded or slightly textured as creped or crinkled. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If the paper is not demonstrably creped or crinkled, it should not be classified under 480890, even if it shares some visual similarities with products that are.
How should importers classify products under HS 480890?
The correct procedure for classifying products under HS 480890 involves a thorough examination of the product's physical characteristics. Importers and customs brokers must verify if the paper or paperboard is indeed creped or crinkled, as this is the defining feature of heading 4808. Reviewing product specifications, manufacturer declarations, and consulting the WCO HS Explanatory Notes are crucial steps. If the product meets the creped or crinkled criteria and is not specifically covered by another subheading within 4808 or Chapter 48, then 480890 is the appropriate classification.
How is the duty calculated for products under HS 480890?
A roll of creped paper towel weighing 5 kilograms and declared at a customs value of $25.00 USD would attract a US duty of $0.63. This is calculated using the Most Favored Nation (MFN) duty rate of 1.2% ad valorem, applied to the declared value: 1.2% of $25.00 = $0.30. However, for paper towels, there is also a specific duty component. For this example, assuming a specific duty of $0.063 per kilogram, the specific duty would be $0.063/kg * 5 kg = $0.315. The total duty is the higher of the two, which is $0.315, rounded up to $0.32 in some systems, but for simplicity, let's use the exact calculation of $0.30 + $0.315 = $0.615, rounded to $0.62. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTSUS) for similar products, though specific rates can vary. For this example, let's assume a combined rate leading to $0.62. (Note: Actual duty calculations can be complex and depend on specific product characteristics and the latest tariff schedules.)
Which trade agreements reduce duties for HS 480890?
Several free trade agreements may reduce the applicable duty rate for HS 480890, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may be eligible for a duty rate of Free. Countries that benefit include Canada and Mexico. To claim this preference, a self-certified origin statement on the commercial invoice or a separate certificate of origin is typically required. For goods originating in developing countries, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates, requiring a GSP Form A. The EU's trade agreements with various countries also offer preferential rates, often requiring an EUR.1 movement certificate.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 480890, and how can preferential rates be accessed?
HS code 480890 covers 'Other' paper and paperboard, in rolls or sheets, other than those specifically classified elsewhere in heading 4808. Duty rates vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 3.5% ad valorem. However, preferential rates may apply under Free Trade Agreements (FTAs). To access these, importers must provide a valid Certificate of Origin and ensure the goods meet the rules of origin stipulated in the relevant FTA. For instance, goods originating from Canada or Mexico under USMCA might have a 0% duty rate if all requirements are met.
What specific criteria distinguish products classified under HS 480890 from other paper and paperboard headings?
HS code 480890 is a residual category for paper and paperboard, in rolls or sheets, that are corrugated, creped, crinkled, embossed, or perforated, but do not meet the specific descriptions of other subheadings within 4808 (e.g., kraft paper, wallpaper base). The key is that the product must be in rolls or sheets and exhibit one of the specified treatments (corrugated, creped, crinkled, embossed, or perforated). If a product has these characteristics but is not otherwise specifically enumerated, it falls under 480890. For example, embossed decorative paper in rolls, not intended for wallpaper, would likely be classified here.
What documentation is typically required for importing goods classified under HS 480890?
Standard import documentation for HS 480890 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific nature of the product, additional documents may be required. This could include a Certificate of Origin to claim preferential duty rates, or specific declarations related to product safety or environmental standards if applicable. For example, if importing into the EU, a declaration of conformity might be needed if the paper product is subject to specific EU regulations.
How is the import duty for HS code 480890 calculated, and can you provide an example?
The duty calculation for HS 480890 typically depends on the duty rate applied by the importing country. Most commonly, it is an ad valorem duty, calculated as a percentage of the customs value of the goods. For example, if the MFN duty rate in the US is 3.5% ad valorem, and an importer brings in goods valued at $10,000 USD, the duty would be calculated as: $10,000 (Customs Value) × 0.035 (Duty Rate) = $350 USD. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties, which would alter the calculation method.
Which major trade agreements commonly offer reduced or zero duty rates for products classified under HS 480890?
Several trade agreements can provide reduced or zero duty rates for HS 480890. For instance, under the United States-Mexico-Canada Agreement (USMCA), goods that meet the rules of origin can enter the US, Mexico, or Canada duty-free. Similarly, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) offers preferential rates for member countries. Importers should consult the specific tariff schedule of the importing country and the text of relevant FTAs to determine eligibility and required proof of origin, such as a Certificate of Origin.