HS 481039 Other

Quick Answer: Paper and paperboard, coated on both sides (except for those with a basis weight > 150 g/m² and coated with kaolin or other inorganic fillers), imported under HS 481039 enters the UK at 0.00%, the EU at 0.00%, and the US with varying rates including Free and 25% depending on specific product characteristics. This residual "Other" classification within Chapter 4810 applies to paper and paperboard that does not fit into more specific categories, often involving specialized coatings or treatments. Importers should verify the precise subheadings within the US tariff schedule as rates can differ significantly. According to CustomTariffs data, careful classification is crucial to ensure accurate duty assessment and avoid potential penalties.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
4810390000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
4810390000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
4810391200 Free — ["kg"]
4810391400 Free — ["kg"]
481039 — — —
4810393000 Free — ["kg"]
4810396500 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?

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What products does HS 481039 cover?

This subheading covers other paper and paperboard, coated on both sides (except by kaolin or other inorganic fillers), with any binder, and with no other substance added, or paper and paperboard of heading 4810, not further prepared. According to the World Customs Organization (WCO) Harmonized System Nomenclature, and as reflected in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this "other" category captures coated papers and paperboards that do not fit into more specific subheadings within 4810, provided they meet the general criteria of being coated on both sides with inorganic substances or other binders, and are not otherwise specified.

What falls outside HS 481039?

The following products are excluded from HS 481039: paper and paperboard that are not coated on both sides, paper and paperboard coated with kaolin or other inorganic fillers as the primary coating, or those with additional substances or treatments beyond the basic coating and binder. For instance, chromo paper (HS 481019), paper and paperboard coated with plastics (HS 3919/3920), and paper and paperboard with printed designs or illustrations (HS 4901-4911) are classified elsewhere, preventing misclassification of these distinct product types.

What are common classification mistakes for HS 481039?

A common error is misinterpreting the "other" designation, leading to the classification of papers and paperboards that should fall under more specific subheadings within HS 4810, such as those for specific types of coatings or finishes. For example, paper coated primarily with plastics or those with significant printing applied might be incorrectly placed here. Adherence to General Interpretative Rule 3, particularly 3(a) and 3(b) regarding the most specific description and essential character, is crucial to avoid these mistakes.

How should importers classify products under HS 481039?

The correct procedure for classifying products under HS 481039 involves a detailed examination of the product's composition and manufacturing process. Importers and customs brokers must first confirm that the paper or paperboard is coated on both sides with inorganic substances or binders, and that no other specific subheading within HS 4810 accurately describes it. Consulting the Explanatory Notes to the Harmonized System and the specific tariff schedule of the importing country, such as the UK Trade Tariff, is essential for accurate determination.

How is the duty calculated for products under HS 481039?

A shipment of 1,000 kg of coated paperboard for packaging, 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) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is: 5.0% × $2,500 USD = $125.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 481039.2000 for paper and paperboard, not further prepared.

Which trade agreements reduce duties for HS 481039?

Several free trade agreements may reduce the applicable duty rate for HS 481039, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, agreements with developing countries under the Generalized System of Preferences (GSP) may offer reduced or Free rates. To claim preference under USMCA, a self-certified origin statement is typically required, while GSP often necessitates a GSP Form A.

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Which HS Codes Are Related?

HS 481029 HS 481099 HS 481019 HS 480439 HS 480990 HS 481390

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 481039, and how can I find preferential rates?

HS code 481039 covers 'Other' paper and paperboard, coated on both sides (except by means of kaolin, other inorganic fillers, or adhesives) with plastic, in rolls or rectangular (including square) sheets, of any size. The Most Favored Nation (MFN) duty rate in the United States is Free. However, preferential rates can vary significantly based on trade agreements. For instance, under the USMCA, qualifying goods may enter duty-free. Always consult the official US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) for the most current and specific duty rates applicable to your country of origin. For other jurisdictions, refer to the EU TARIC or UK Trade Tariff.

What specific criteria distinguish paper classified under 481039 from other categories within Chapter 48?

Paper and paperboard classified under HS code 481039 must meet several criteria: it must be coated on both sides with plastic; it cannot be coated by means of kaolin or other inorganic fillers, or adhesives (these would fall under different subheadings). The material must be in rolls or rectangular (including square) sheets of any size. The 'Other' designation means it does not fit into more specific subheadings within 4810, such as those for specific paper types or coating compositions. Verification often involves examining the product's surface treatment and composition.

What documentation is typically required for importing goods classified under HS code 481039?

Standard import documentation for HS code 481039 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Manufacturers' declarations or product specifications detailing the plastic coating and paper composition might also be requested by customs authorities to verify classification. Always check the specific import requirements of the destination country.

How is the import duty for HS code 481039 calculated, and can you provide an example?

While the US MFN duty for HS 481039 is Free, let's assume a hypothetical scenario where a country imposes a 5% ad valorem duty for illustrative purposes. If an importer brings in a shipment valued at $10,000 USD, the duty calculation would be: Duty Amount = Value of Goods × Duty Rate. In this example: $10,000 USD × 5% = $500 USD. Ad valorem duties are calculated based on the declared value of the imported goods. For goods subject to specific duties (e.g., per kilogram or per unit), the calculation would be based on the quantity. Always refer to the official tariff schedule for the correct duty basis and rate.

Which major trade agreements commonly impact the duty rates for HS code 481039, and how can importers leverage them?

Trade agreements like the United States-Mexico-Canada Agreement (USMCA) and other Free Trade Agreements (FTAs) to which a country is a party can significantly reduce or eliminate duties on goods classified under HS 481039. To leverage these agreements, importers must ensure the goods meet the rules of origin stipulated in the specific trade agreement. This typically requires obtaining a Certificate of Origin from the exporter and maintaining proper documentation to substantiate the claim. Consulting the relevant trade agreement text and the customs authority of the importing country is crucial for compliance.