HS 481099 Other
Quick Answer: Paper and paperboard, coated on both sides (whether or not colored, printed with patterns or designs, and whether or not surface-worked) not reinforced or similarly prepared, of a kind used for writing, printing or other graphic purposes, and other paper and paperboard, of any color, in rolls or rectangular (including square) sheets, of any size, other than those of heading 4801 or 4802, imported under HS 481099 enters the UK at 0.00%, the EU at 0.00%, and the US at Free for most tariffs, though some may reach 20%. This residual category encompasses paper and paperboard not specifically classified elsewhere within Chapter 48, provided it meets the criteria of being coated on both sides or is otherwise specified. Importers should verify specific product composition against the detailed tariff schedules of the importing country, as variations can exist. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4810998020 | 0.00 % | — | — |
| 4810998080 | 0.00 % | — | — |
| 4810991080 | 0.00 % | — | — |
| 4810998000 | 0.00 % | — | — |
| 4810990000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4810990000 | 0.00 % | — | — |
| 4810991000 | 0.00 % | — | — |
| 4810991020 | 0.00 % | — | — |
| 4810991080 | 0.00 % | — | — |
| 4810998000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4810991010 | — | — | ["kg"] |
| 4810991050 | — | — | ["kg"] |
| 481099 | — | — | — |
| 48109910 | Free | — | — |
| 4810991060 | — | — | ["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 to Classify This HS Code?
What products does HS 481099 cover?
This subheading covers paper and paperboard, coated on both sides (except for those of heading 4802 or 4803) with kaolin or other inorganic fillers, with or without a binder, and with no other coating, whether or not coloured, whether or not surface-marbled, surface-grained or surface-embossed, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4802. Specifically, HS 481099, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature, encompasses "Other" papers and paperboards within heading 4810 that do not fall under the more specific subheadings. This includes specialized coated papers and paperboards not otherwise specified, such as certain decorative papers or papers with unique surface treatments. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide further detail on the precise scope, often referencing specific grammages or surface characteristics.
What falls outside HS 481099?
The following products are excluded from HS 481099: paper and paperboard of heading 4801 (newsprint) and 4802 (uncoated paper and paperboard for writing, printing, etc.), as well as paper of heading 4803 (toilet paper, etc.). Additionally, papers and paperboards coated with plastics, even if they contain inorganic layers, are typically classified elsewhere, often under Chapter 39. For instance, a paperboard coated with a continuous film of polyethylene would not fall under 481099 but rather under a plastic-related heading. Similarly, papers with multiple coatings or treatments beyond the specified inorganic fillers and binders are excluded.
What are common classification mistakes for HS 481099?
A common error is misinterpreting the "other" nature of this subheading. Importers may incorrectly classify papers with multiple coatings or treatments that should fall under more specific headings within 4810 or even other chapters. For example, a paper with an additional functional coating (e.g., a heat-sealable coating) might be mistakenly classified here. Furthermore, failing to properly identify the presence of inorganic fillers or binders, or misidentifying the type of coating, can lead to incorrect classification. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to ensure accurate classification.
How should importers classify products under HS 481099?
The correct procedure for classifying products under HS 481099 involves a thorough examination of the product's composition, construction, and intended use. Importers and customs brokers must first consult the WCO Harmonized System Explanatory Notes for heading 4810. Next, they should review the specific national tariff schedules, such as the USITC HTS or the EU TARIC, for any further subdivisions or interpretive notes. Key factors to consider include the type of base paper or paperboard, the nature and quantity of inorganic fillers, the presence and type of binder, and any surface treatments. If the product meets the criteria of heading 4810 and is not specifically covered by a more precise subheading, then 481099 is the appropriate classification.
How is the duty calculated for products under HS 481099?
A ream of 500 sheets of specialized coated paperboard for graphic arts, weighing 1.5 kilograms and declared at a customs value of $15.00 USD, would attract a US duty of $0.75. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value: 5% of $15.00 = $0.75. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 481099. It is important to note that other duty rates may apply depending on the country of origin and applicable trade agreements.
Which trade agreements reduce duties for HS 481099?
Several free trade agreements may reduce the applicable duty rate for HS 481099, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico may be eligible for duty-free entry. For goods originating from the European Union, preferential rates or duty-free treatment might be available under specific agreements, though a formal EU-wide free trade agreement with the US for paper products is not currently in place. Documentation required to claim preference under USMCA typically includes a self-certified origin statement on the commercial invoice or a separate certificate of origin. For EU preferences, a EUR.1 movement certificate or an origin declaration by the exporter may be required, depending on the specific agreement and value of the goods.
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FAQ
What are the typical import duty rates for HS code 481099?
HS code 481099, covering 'Other paper and paperboard, coated on either or both sides (whether or not pigmented or containing binders) with plastics, with no other coating or surface covering, in rolls or rectangular (including square) sheets, of any size', generally faces low duty rates in many major economies. For instance, the U.S. Most Favored Nation (MFN) duty rate is 0.00%. The EU's TARIC system also often shows preferential rates, and the UK Trade Tariff may list 'Free' for certain origins. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment's origin.
How is the duty for HS code 481099 calculated? Can you provide an example?
The duty calculation for HS code 481099 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit of quantity), or a combination. Assuming an ad valorem rate, let's use a hypothetical scenario: If the import duty rate is 3.5% ad valorem and the declared customs value of the paper is $10,000 USD, the duty would be calculated as: $10,000 (Customs Value) × 0.035 (Duty Rate) = $350 USD. Always verify the exact basis of duty calculation (value, weight, etc.) and the applicable rate from the importing country's official tariff.
What are the key classification criteria to ensure correct use of HS code 481099?
To correctly classify goods under HS code 481099, importers must confirm that the paper or paperboard is coated on one or both sides with plastics. Crucially, it must not have any other coating or surface covering besides the plastic. The product should be presented in rolls or rectangular (including square) sheets of any size. If the paper has additional coatings (e.g., wax, paint) or is specifically designed for a particular use not covered by other headings (like printing paper), it might fall under a different HS code. Always refer to the Explanatory Notes of the Harmonized System for detailed guidance.
Which trade agreements commonly offer preferential duty rates for goods classified under HS code 481099?
Many Free Trade Agreements (FTAs) and preferential trade arrangements can lead to reduced or zero duty rates for HS code 481099. For example, goods originating from countries that are part of the European Economic Area (EEA) may benefit from preferential rates when imported into the EU. Similarly, goods from Canada or Mexico under the USMCA (United States-Mexico-Canada Agreement) might qualify for preferential treatment into the United States. Importers must ensure their goods meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin documentation.
What documentation is typically required when importing goods under HS code 481099?
Standard import documentation for HS code 481099 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin of the goods and any claimed preferential duty rates, a Certificate of Origin or a declaration of origin may be required. It is also advisable to have product specifications or technical data sheets that confirm the paper's composition and coating, especially if there is any doubt about its classification. Always check with the customs authority of the importing country for their specific documentation requirements.