HS 481092 Other paper and paperboard
Quick Answer: Paper and paperboard, not further specified under other headings within Chapter 48, imported under HS 481092 enters the UK at 0.00%, the EU at 0.00%, and the US with a range of rates including Free and 30% ad valorem. This classification is for paper and paperboard that do not fit into more specific categories like coated or printed papers. Importers should carefully review the specific subheadings within each jurisdiction's tariff schedule, as the 30% US rate applies to certain types of paperboard not otherwise specified. According to CustomTariffs data, understanding these nuances is crucial for accurate declaration and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4810920000 | — | — | — |
| 4810921000 | 0.00 % | — | — |
| 4810923000 | 0.00 % | — | — |
| 4810929000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4810920000 | 0.00 % | — | — |
| 4810921000 | 0.00 % | — | — |
| 4810923000 | 0.00 % | — | — |
| 4810929000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 48109212 | Free | — | — |
| 4810921225 | — | — | ["kg"] |
| 4810921235 | — | — | ["kg"] |
| 48109214 | Free | — | — |
| 4810923000 | 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 481092 cover?
This subheading covers other paper and paperboard, not elsewhere specified within heading 4810. According to the World Customs Organization's Harmonized System Nomenclature, this category is for paper and paperboard that are coated on either one or both sides with kaolin (china clay) or other inorganic substances, whether or not with a binder, and with no other coating, whether or not surface-colored, surface-marbled, or surface-printed, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4802. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this broad scope for paper and paperboard meeting these specific coating and surface treatment criteria but not fitting into more granular subheadings.
What falls outside HS 481092?
The following products are excluded from HS 481092: paper and paperboard of heading 4801 (newsprint) and 4802 (uncoated paper and paperboard for writing, printing, or other graphic purposes). Also excluded are papers and paperboards that have been further coated, impregnated, or covered with plastics, varnishes, or similar materials, as these would fall under different HS codes, typically within Chapter 39 or other specific headings of Chapter 48. For instance, paper coated with plastic film would not be classified here.
What are common classification mistakes for HS 481092?
A common error is misinterpreting the "other" designation, leading to the classification of products that should fall under more specific subheadings within 4810 or even other chapters. For example, paper or paperboard with a plastic coating, or paper that has been significantly impregnated beyond a simple inorganic coating, is often incorrectly placed here. Adherence to General Interpretative Rule 3(c) is crucial, which states that goods are to be classified under the heading which occurs last in numerical order among those which equally merit consideration.
How should importers classify products under HS 481092?
The correct procedure for classifying products under HS 481092 involves a thorough examination of the product's composition, surface treatment, and intended use. Importers and customs brokers must first determine if the paper or paperboard is coated with kaolin or other inorganic substances on one or both sides, without other coatings. If it meets these criteria and is not specifically covered by a more precise subheading within 4810 or another chapter, then 481092 is the appropriate classification. Consulting the official tariff schedules of the importing country is essential.
How is the duty calculated for products under HS 481092?
A shipment of 1,000 kilograms of coated paperboard, 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 ($2,500 USD × 0.05 = $125.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 481092.9000, which covers paper and paperboard, coated on either side with kaolin or other inorganic substances, in rolls or sheets, other than paper of heading 4801 or 4802, not further worked than as specified in note 2 to this chapter, other.
Which trade agreements reduce duties for HS 481092?
Several free trade agreements may reduce the applicable duty rate for HS 481092, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Japan and Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the jurisdiction and the specific agreement's requirements.
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FAQ
What are the typical import duty rates for HS code 481092, and do preferential rates apply?
HS code 481092, covering 'Other paper and paperboard, in rolls or rectangular (including square) sheets, of any size, other than those of heading 4801 or 4803, printed, coated or impregnated, whether or not in single or multi-ply, and whether or not surface-coloured, decorated or printed with patterns or designs, other than paper of a kind primarily used for writing, printing or for other graphic purposes, and other than paper and paperboard of heading 4801 or 4803', generally has low or zero Most Favored Nation (MFN) duty rates in many major economies. For example, the U.S. MFN rate is Free. The EU TARIC system also shows a Free rate for this classification. However, importers should always verify current rates in the specific importing country's tariff schedule. Preferential rates under Free Trade Agreements (FTAs) may offer further reductions or duty-free entry, contingent upon meeting rules of origin and proper documentation.
What specific criteria distinguish paper and paperboard classified under 481092 from other headings?
Paper and paperboard under HS 481092 are characterized by being 'other' than those in headings 4801 (newsprint) and 4803 (toilet paper, tissues, etc.). Crucially, they are printed, coated, or impregnated, and may be surface-colored, decorated, or printed with designs. They are typically supplied in rolls or sheets. A key exclusion is paper primarily intended for writing, printing, or other graphic purposes, which would fall under different headings (e.g., 4802, 4811). The 'other' designation means it captures a wide range of specialized papers and paperboards not specifically listed elsewhere in Chapter 48.
What documentation is typically required for importing goods classified under HS 481092?
Standard import documentation for HS 481092 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the specific nature of the paper or paperboard (e.g., if it's coated with certain substances or intended for specific uses), additional certifications or declarations might be necessary. For goods claiming preferential treatment under an FTA, a Certificate of Origin or a declaration of origin is mandatory. Importers should consult the customs authority of the destination country for a comprehensive list of requirements.
How is the import duty for HS 481092 calculated, using a practical example?
The calculation of import duty depends on the duty rate structure, which can be ad valorem (a percentage of the value) or specific (a fixed amount per unit). For HS 481092, many countries have a Free (0.00%) duty rate. However, if a duty were applicable, let's assume a hypothetical scenario where the duty rate is 2.5% ad valorem and the importer brings in 10,000 kilograms of paperboard valued at $20,000 USD. The duty would be calculated as: Duty = Value × Duty Rate. In this hypothetical case: Duty = $20,000 USD × 2.5% = $500 USD. If there were also a specific duty, for instance, $0.10 per kilogram, the total duty would be the sum of both: ($500 USD) + (10,000 kg × $0.10/kg) = $500 USD + $1,000 USD = $1,500 USD. Always confirm the applicable duty rate basis (ad valorem, specific, or compound) with the official tariff schedule.
Which major trade agreements commonly impact the import duties for HS code 481092?
The import duties for HS code 481092 can be significantly affected by Free Trade Agreements (FTAs). For instance, the United States-Mexico-Canada Agreement (USMCA) may provide preferential treatment for goods originating from Canada or Mexico. The European Union has numerous FTAs with countries worldwide, often resulting in reduced or eliminated duties for goods like paper and paperboard. Similarly, the United Kingdom's trade agreements post-Brexit, and agreements involving countries like Japan, Australia, and South Korea, can offer preferential access. Importers must verify if their specific goods qualify for preferential treatment under an applicable FTA by confirming the origin of the goods and meeting the associated Rules of Origin.