HS 481019 Other

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What products does HS 481019 cover?

This subheading covers paper and paperboard, coated on either or both sides with kaolin (china clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not coloured, whether or not metallised, in rolls or rectangular (including square) sheets, of any size, where the paper or paperboard consists wholly of fibres obtained by a mechanical and/or pulping process, with a total weight of paper and paperboard of 150 g/m² or less, and not further worked than as described in heading 4810. This classification is based on the World Customs Organization's Harmonized System Explanatory Notes and the definitions provided by the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database.

What falls outside HS 481019?

The following products are excluded from HS 481019: paper and paperboard with a total weight exceeding 150 g/m², paper and paperboard with other coatings or treatments beyond kaolin or other inorganic substances with or without a binder, and paper and paperboard that has undergone further working such as printing or laminating. For example, coated printing paper with a weight above 150 g/m² would be classified under a different subheading, and paper with a plastic coating would fall under Chapter 39. Similarly, paperboard that is metallised with a layer of aluminium foil is excluded.

What are common classification mistakes for HS 481019?

A common error is misinterpreting the "total weight of paper and paperboard of 150 g/m² or less" criterion. Importers may overlook the weight specification and classify heavier coated papers under this subheading. Another mistake involves confusing it with papers coated with organic substances or those that are further processed, which are excluded by General Rule of Interpretation 1 and 4 of the Harmonized System. Ensuring the coating consists solely of kaolin or other inorganic substances is crucial for correct classification.

How should importers classify products under HS 481019?

The correct procedure for classifying products under HS 481019 involves a systematic approach. First, verify that the product is paper or paperboard coated on one or both sides with kaolin or other inorganic substances, with no other coating. Second, confirm the paper and paperboard component consists wholly of fibres obtained by a mechanical and/or pulping process. Third, determine the total weight of the paper and paperboard, ensuring it does not exceed 150 g/m². Finally, consult the official tariff schedule of the importing country, such as the USITC HTS or EU TARIC, for definitive guidance and any specific national subdivisions.

How is the duty calculated for products under HS 481019?

A shipment of 1,000 kilograms of coated printing paper, weighing 140 g/m², declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value: 5.0% × $2,500 USD = $125.00. It is important to note that specific product descriptions within the HTS may lead to different rates, and this example assumes no other specific provisions apply.

Which trade agreements reduce duties for HS 481019?

Several free trade agreements may reduce the applicable duty rate for HS 481019, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. The European Union's Generalized Scheme of Preferences (GSP) may offer preferential rates, often Free, for originating goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a EUR.1 movement certificate for EU trade agreements, depending on the specific agreement and origin country.

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