HS 480990 Other
Quick Answer: Paper, paperboard, and cellulose wadding imported under HS 480990 enters the UK duty-free, the EU duty-free, and the US duty-free under the MFN rate. This residual classification applies to paper and paperboard, in rolls or sheets, other than those specifically enumerated in preceding headings of Chapter 48, which are coated, impregnated, or surface-colored, and are used for specific purposes such as decorative, printing, or packaging applications not covered by more precise HS codes. Importers should ensure that the goods do not fit into a more specific HS code before classifying them under 480990 to avoid potential compliance issues. According to CustomTariffs data, while MFN rates are generally duty-free across these major markets, specific preferential trade agreements or other trade measures could influence final duty liability.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4809900000 | 0.00 % | — | — |
| 4809900010 | 0.00 % | — | — |
| 4809900020 | 0.00 % | — | — |
| 4809900090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4809900000 | 0.00 % | — | — |
| 4809900010 | 0.00 % | — | — |
| 4809900020 | 0.00 % | — | — |
| 4809900090 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4809902000 | Free | — | ["kg"] |
| 4809906000 | Free | — | ["kg"] |
| 4809907100 | Free | — | ["kg"] |
| 480990 | — | — | — |
| 4809904000 | 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?
How to Classify This HS Code?
What products does HS 480990 cover?
This subheading covers "Other" carbon paper, self-copy paper, and similar transfer papers not specifically enumerated under HS 4809.10 (carbon paper) or 4809.20 (self-copy paper). According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category is a residual one for transfer papers that do not fit the more specific descriptions, often including specialized papers for printing, marking, or recording where ink or other marking substances are transferred from one surface to another.
What falls outside HS 480990?
The following products are excluded from HS 480990: carbon paper (HS 4809.10), self-copy paper (HS 4809.20), and paper or paperboard, metallized or colored on one side, suitable for use in printing or for other graphic purposes (Chapter 48, various headings). For instance, plain paper for printers, even if it has a specific coating for ink absorption, is not considered a transfer paper under this heading. Similarly, stencils for duplicators or carbonless copy paper designed for manifold writing are classified elsewhere.
What are common classification mistakes for HS 480990?
A common error is misclassifying specialized printing papers or papers with light coatings as "other" transfer papers. According to General Rule of Interpretation (GRI) 3(c), when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Importers may incorrectly assign items to 480990 when they more accurately fit into headings for coated papers or papers for graphic uses, overlooking the specific functional characteristics of transfer papers.
How should importers classify products under HS 480990?
The correct procedure for classifying products under HS 480990 involves a detailed examination of the product's composition and function. Importers and customs brokers must first determine if the product is a carbon paper (HS 4809.10) or self-copy paper (HS 4809.20). If it is neither, they must then ascertain if it functions as a transfer paper, meaning it is designed to transfer ink or other marking substances from one surface to another. Consulting the WCO Explanatory Notes and specific national tariff interpretations is crucial for accurate classification.
How is the duty calculated for products under HS 480990?
A shipment of 1,000 kilograms of specialized thermal transfer paper, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. This calculation is based on the USITC Harmonized Tariff Schedule, where such specialized transfer papers, if not otherwise specified, would fall under HS 4809.90 and be subject to this rate.
Which trade agreements reduce duties for HS 480990?
Several free trade agreements may reduce the applicable duty rate for HS 480990, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. Additionally, for goods originating from countries benefiting from the Generalized System of Preferences (GSP) in various jurisdictions, preferential rates, often "Free," may apply, requiring a GSP Form A.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the general import duty rate for HS code 480990 (Other paper, paperboard, and cellulose wadding, in rolls or sheets, other than those of heading 4801, 4802 or 4803, printed, embossed or perforated, n.e.s.)?
The Most Favored Nation (MFN) duty rate for HS code 480990 is typically 0.00% ad valorem for imports into the United States. However, it is crucial for importers and customs brokers to verify the specific duty rate applicable at the time of importation, as rates can be subject to change and may vary based on the country of origin and any applicable trade agreements. Always consult the latest Harmonized Tariff Schedule of the United States (HTSUS) provided by the US International Trade Commission (USITC).
Are there preferential duty rates available for HS code 480990 under trade agreements?
Yes, preferential duty rates may be available for HS code 480990 under various trade agreements the United States is party to. For example, goods originating from countries with a Free Trade Agreement (FTA) with the U.S. might qualify for duty-free entry or reduced rates. Importers and customs brokers must ensure that the goods meet the rules of origin stipulated in the relevant FTA and possess the necessary documentation, such as a Certificate of Origin, to claim preferential treatment. Consult the HTSUS for specific details on preferential rates by country.
How is the duty calculated for HS code 480990 if a duty rate other than 0% applies?
If a non-zero duty rate applies to HS code 480990, the duty is typically calculated on an ad valorem basis. This means the duty is a percentage of the declared customs value of the goods. For instance, if the customs value of a shipment is $5,000 and the applicable duty rate is 3.5%, the duty amount would be calculated as: $5,000 (Customs Value) × 0.035 (Duty Rate) = $175.00. Importers and customs brokers must ensure accurate valuation of the imported goods according to U.S. Customs and Border Protection (CBP) regulations.
What documentation is typically required for importing goods classified under HS code 480990?
When importing goods under HS code 480990, standard import documentation is generally required. This includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin of the goods and any claimed preferential treatment, a Certificate of Origin may be necessary. Importers and customs brokers should also be prepared to provide product specifications or samples if CBP requests further information to verify the classification and ensure compliance with all relevant U.S. laws and regulations.
What distinguishes HS code 480990 from other paper headings like 4801, 4802, or 4803?
HS code 480990 is specifically for 'Other' paper, paperboard, and cellulose wadding, printed, embossed, or perforated, that do not fall under preceding headings in Chapter 48. Heading 4801 covers newsprint paper, heading 4802 covers uncoated paper and paperboard for writing, printing, or other graphic purposes, and heading 4803 covers toilet paper, facial tissue, and similar paper. Therefore, HS code 480990 is a residual category for printed, embossed, or perforated paper products not otherwise specified in these more specific headings. Importers and customs brokers must carefully review the Chapter and Heading notes of Section X of the HTSUS to ensure correct classification.