HS 481032 Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2
Quick Answer: Paper and paperboard, bleached uniformly throughout the mass, weighing more than 150 g/m2, and composed of over 95% chemically processed wood fibers, enters the UK and EU duty-free. In the United States, this classification typically enters duty-free under the Most Favored Nation (MFN) rate, though some specific subheadings may carry a 25% tariff. This HS code specifically covers certain types of high-quality, chemically pulped paper and paperboard, often used in printing and packaging. Importers should verify the precise subheadings and any potential trade agreements or specific exclusions that might affect their goods, as detailed on platforms like CustomTariffs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4810320000 | — | — | — |
| 4810321000 | 0.00 % | — | — |
| 4810329000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4810320000 | 0.00 % | — | — |
| 4810321000 | 0.00 % | — | — |
| 4810329000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4810321020 | — | — | ["kg"] |
| 48103210 | Free | — | — |
| 4810321040 | — | — | ["kg"] |
| 4810321060 | — | — | ["kg"] |
| 481032 | — | — | — |
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 481032 cover?
This subheading covers paper and paperboard, coated on both sides (except for those of heading 4802 or 4803) with kaolin or other inorganic pigments, with a binder, and with a surface coating of mineral matter, whether or not with a binder, and with no gloss, or gloss not exceeding 6 units on the 75° specular gloss scale. Specifically, it applies to paper and paperboard that are bleached uniformly throughout the mass, where more than 95% by weight of the total fiber content consists of wood fibers obtained by a chemical process, and the paper or paperboard weighs more than 150 g/m². This classification is guided by the World Customs Organization's Harmonized System Nomenclature and detailed in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database.
What falls outside HS 481032?
The following products are excluded from HS 481032: paper and paperboard that do not meet the 95% wood fiber content requirement from chemical processes, or those that are not bleached uniformly throughout the mass. Also excluded are papers and paperboards weighing 150 g/m² or less, or those with a gloss exceeding 6 units on the 75° specular gloss scale. For instance, uncoated papers, papers with mechanical wood pulp content exceeding 5%, or specialty papers with unique surface treatments not conforming to the specified mineral coating and gloss requirements would be classified elsewhere under Chapter 48.
What are common classification mistakes for HS 481032?
A common error is misinterpreting the "bleached uniformly throughout the mass" criterion, leading to the inclusion of papers with uneven bleaching or those not fully processed. Another mistake involves incorrect calculation of the fiber content, failing to confirm that over 95% by weight is from chemical wood pulp. Furthermore, overlooking the weight specification (more than 150 g/m²) or the gloss limitation (not exceeding 6 units) can result in misclassification. Adherence to General Interpretative Rule 1 and 3 is crucial for accurate classification.
How should importers classify products under HS 481032?
The correct procedure for classifying products under HS 481032 involves a detailed examination of the product's physical and chemical characteristics. Importers and customs brokers must verify that the paper or paperboard is bleached uniformly throughout the mass, that its total fiber content is comprised of more than 95% by weight of wood fibers obtained by a chemical process, and that its weight exceeds 150 g/m². Confirming the surface coating and gloss specifications, as per the heading notes, is also essential for accurate declaration.
How is the duty calculated for products under HS 481032?
A shipment of 1,000 kilograms of coated, bleached, chemically processed wood fiber paper weighing 180 g/m², declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) rate of 5% ad valorem published in the USITC Harmonized Tariff Schedule (HTS) for subheading 481032.2000 (5% × $2,500 USD = $125.00).
Which trade agreements reduce duties for HS 481032?
Several free trade agreements may reduce the applicable duty rate for HS 481032, including the United States-Mexico-Canada Agreement (USMCA), which can provide for a duty rate of Free for qualifying goods originating from Canada or Mexico, requiring a self-certified origin statement. The Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries, typically requiring a GSP Form A. For goods originating from the European Union, the EU-US Trade Agreement (if enacted) or similar bilateral agreements could offer preferential rates, often necessitating an EUR.1 movement certificate.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 481032?
For HS code 481032, which covers 'Other paper and paperboard, coated on both sides (except those of heading 4802 or 4803) with kaolin or other inorganic pigments, with a binder and containing no other binders, whether or not the surface has been coloured, printed with patterns or designs or worked, bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2', the Most Favored Nation (MFN) duty rates are often 0.00% in many major trading blocs. For instance, under the US Harmonized Tariff Schedule (HTS), the general rate of duty is Free. Similarly, the EU TARIC system and the UK Trade Tariff often list a 0.00% duty for this classification. However, it is crucial to verify the specific rate applicable to your country of import and any potential preferential rates that may apply based on trade agreements.
How is the duty for HS code 481032 calculated, and can you provide an example?
The duty for HS code 481032 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 0.00%, the calculation would be: 0.00% of the CIF (Cost, Insurance, and Freight) value. Let's assume a shipment of this paperboard has a CIF value of $10,000 USD. The duty would be calculated as: 0.00% * $10,000 = $0.00. In scenarios where a non-zero duty rate applies, such as a hypothetical 5% ad valorem rate, the duty would be 5% * $10,000 = $500.00. Always confirm the applicable duty rate and the basis of valuation (e.g., CIF, FOB) with the customs authority of the importing country.
What are the key classification criteria for goods to fall under HS code 481032?
To be classified under HS code 481032, paper or paperboard must meet several specific criteria: 1. Coating: It must be coated on both sides with kaolin or other inorganic pigments, with a binder, and contain no other binders. The surface may be colored, printed, or worked. 2. Bleaching: It must be bleached uniformly throughout the mass. 3. Fiber Content: More than 95% by weight of the total fiber content must consist of wood fibers obtained by a chemical process (e.g., kraft or sulfite pulp). 4. Weight: The paper or paperboard must weigh more than 150 g/m2. It is essential to have technical specifications and product data sheets from the manufacturer that confirm these characteristics to ensure accurate classification and avoid potential penalties.
Are there specific documentation requirements for importing goods under HS code 481032?
While specific documentation can vary by importing country, common requirements for importing goods under HS code 481032 include: 1. Commercial Invoice: Detailing the value, quantity, and description of the goods. 2. Packing List: Outlining the contents of each package. 3. Bill of Lading or Air Waybill: As the transport document. 4. Certificate of Origin: Especially if claiming preferential duty rates under a trade agreement. 5. Manufacturer's Declaration or Technical Data Sheet: This is highly recommended to substantiate the classification criteria, particularly regarding the fiber content, bleaching process, and coating composition, as outlined in the Explanatory Notes to the Harmonized System. Importers and customs brokers should always consult the customs regulations of the destination country for a definitive list.
Do common trade agreements, like USMCA or EU Free Trade Agreements, affect the duty rates for HS code 481032?
Yes, common trade agreements can significantly affect the duty rates for HS code 481032. For example, under the United States-Mexico-Canada Agreement (USMCA), goods originating in Canada or Mexico may qualify for preferential duty rates, often resulting in duty-free entry (0.00%). Similarly, Free Trade Agreements (FTAs) between the European Union and other countries, or the UK's trade agreements post-Brexit, can offer reduced or eliminated tariffs for originating goods. To benefit from these preferential rates, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess a valid Certificate of Origin or equivalent declaration. It is imperative to consult the specific trade agreement and the customs authority of the importing country to determine eligibility and required documentation.