HS 481110 Tarred, bituminised or asphalted paper and paperboard
Quick Answer: Tarred, bituminised or asphalted paper and paperboard imported under HS 481110 enters the UK at 0.00%, the EU at 0.00%, and the US with rates of Free, 10%, and Free depending on the specific sub-heading. This classification covers paper and paperboard that has been coated or impregnated with tar, bitumen, or asphalt. These materials are typically used for waterproofing, roofing, and protective packaging applications. Importers should carefully review the specific sub-classifications within Chapter 48 of the Harmonized System in each jurisdiction to ensure the correct duty rate is applied, as the US, for instance, presents multiple tariff lines for this product. According to CustomTariffs data, understanding these nuances is crucial for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4811100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4811100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 481110 | — | — | — |
| 4811101100 | Free | — | ["kg"] |
| 4811102100 | 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 to Classify This HS Code?
What products does HS 481110 cover?
This subheading covers paper and paperboard that has been tarred, bituminised, or asphalted. According to the World Customs Organization's Harmonized System Nomenclature, this includes materials where the paper or paperboard has been impregnated or coated with tar, bitumen, or asphalt. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these products are typically used for roofing, damp-proofing, or as protective barriers, often exhibiting enhanced water resistance and durability due to the applied substances.
What falls outside HS 481110?
The following products are excluded from HS 481110: paper and paperboard coated or impregnated with plastics, even if the plastic coating is applied before or after the bitumen or asphalt treatment, unless the plastic is merely a binder for the bitumen. Also excluded are paper and paperboard that are merely waxed or paraffin-coated, or those treated with asphalt for printing purposes. For instance, asphalted kraft paper used for wrapping, if not primarily for waterproofing, might fall under other headings, and bitumen-coated paperboard for packaging, if the bitumen is not the primary functional element, would also be classified elsewhere.
What are common classification mistakes for HS 481110?
A common error is misclassifying paper and paperboard that are coated with other materials alongside bitumen or asphalt. For example, if a paper product is coated with both bitumen and a significant layer of plastic, it may not meet the criteria for HS 481110. According to General Rule of Interpretation (GRI) 3, composite goods are often classified by the material or component that gives them their essential character. Importers may also overlook the specific function of the bitumen or asphalt treatment, leading to incorrect classification if it's not for the intended protective or waterproofing purposes.
How should importers classify products under HS 481110?
The correct procedure for classifying products under HS 481110 involves a thorough examination of the product's composition and intended use. Importers and customs brokers must verify that the paper or paperboard is indeed tarred, bituminised, or asphalted, and that these substances are integral to its function, typically for waterproofing or protection. Reviewing product specifications, technical data sheets, and manufacturer declarations is crucial. Consulting the relevant national tariff schedules, such as the USITC HTS or the UK Trade Tariff, and cross-referencing with WCO Explanatory Notes will ensure accurate classification.
How is the duty calculated for products under HS 481110?
A roll of bitumen-coated roofing felt weighing 20 kg and declared at a customs value of $50 USD would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value. The calculation is: 3.5% of $50 USD = $1.75. However, if the product is classified under a specific sub-item with a per-unit duty, for example, $0.175 per kg, then the duty would be $0.175/kg * 20 kg = $3.50. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 481110?
Several free trade agreements may reduce the applicable duty rate for HS 481110, including the United States-Mexico-Canada Agreement (USMCA) and the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). Under USMCA, products originating from Canada or Mexico may receive duty-free treatment. For CPTPP, originating goods from countries like Japan or Vietnam could also be eligible for preferential rates, potentially Free. To claim these preferences, a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, as per the respective agreement's requirements, is typically needed.
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FAQ
What are the typical import duty rates for HS code 481110 (Tarred, bituminised or asphalted paper and paperboard)?
Import duty rates for HS code 481110 vary by country. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is 3.5% ad valorem. In the European Union, under the TARIC system, the rate is often 0.00% ad valorem for many origins. The UK Trade Tariff also lists varying rates, frequently Free for goods originating from countries with a Free Trade Agreement. It is crucial to consult the specific tariff schedule of the importing country for the applicable rate based on the origin of the goods.
How is HS code 481110 classified? What are the key criteria for 'tarred, bituminised or asphalted' paper and paperboard?
HS code 481110 covers paper and paperboard that has been impregnated, coated, or covered with tar, bitumen, or asphalt. The key classification criterion is the presence of these specific substances applied to the surface of the paper or paperboard. This treatment is typically for waterproofing, protection, or to impart other specific properties. The WCO (World Customs Organization) Explanatory Notes provide guidance, stating that the treatment must be substantial and integral to the product's function. Simple surface printing with tar-based inks would not typically fall under this heading.
What documentation is typically required for importing goods classified under HS 481110?
Standard import documentation for HS 481110 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a Certificate of Origin may be required, especially if preferential duty rates are being claimed under a trade agreement. Specific safety or environmental certifications might also be necessary if the tarred or bituminised materials are subject to such regulations in the destination market. Always verify specific requirements with the customs authority of the importing country.
How are import duties calculated for HS 481110, and can you provide an example?
Import duties for HS 481110 are typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For instance, if the MFN duty rate in the US is 3.5% and you import 1,000 square meters of tarred paper valued at $500, the duty calculation would be: 3.5% of $500 = $17.50. Some countries may also apply specific duties based on quantity (e.g., per kilogram or per square meter), or a combination of ad valorem and specific duties. Always refer to the specific tariff schedule for the correct calculation method and applicable rate.
Do common trade agreements, such as USMCA or EU trade deals, offer preferential duty rates for HS code 481110?
Yes, common trade agreements can significantly impact duty rates for HS code 481110. For example, goods originating from countries that are parties to the USMCA (United States-Mexico-Canada Agreement) may qualify for preferential duty rates, often Free, provided they meet the rules of origin. Similarly, the EU has numerous trade agreements with third countries that can reduce or eliminate duties on products classified under 481110. To claim preferential treatment, importers must ensure the goods meet the specific rules of origin for the relevant trade agreement and possess the required proof of origin, such as a Certificate of Origin.