HS 481149 Other
Quick Answer: Paper and paperboard, coated, impregnated or covered with plastics, with a rectangular or square shape, of any size, other than those of heading 4811.41, enters the UK at 0.00%, the EU at 0.00%, and the US with rates varying from Free to 14.00% ad valorem, depending on specific product characteristics and origin. This classification, "Other," captures a broad range of plastic-coated papers and paperboards not specifically defined elsewhere within the 4811.40 series. Importers should carefully consult the specific tariff schedule for the destination country, as the US, in particular, has multiple sub-classifications with differing duty rates. According to CustomTariffs data, understanding these nuances is crucial for accurate declaration and duty calculation.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4811490000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4811490000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 481149 | — | — | — |
| 4811491000 | Free | — | ["kg"] |
| 4811492100 | Free | — | ["kg"] |
| 4811493000 | 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 481149 cover?
This subheading covers other paper, paperboard, cellulose wadding, and webs of cellulose fibres, in rolls or rectangular (including square) sheets, of a width not exceeding 15 cm or of a length not exceeding 22 cm, or of a rectangular (including square) shape, where neither width nor length exceeds 22 cm, which are coated, impregnated, covered or laminated with plastics, with paper or paperboard, or with textiles, or made of mixtures of the foregoing, and not elsewhere specified or included. This classification is guided by the World Customs Organization's Harmonized System Nomenclature and detailed by national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, ensuring precise categorization of these specialized paper products.
What falls outside HS 481149?
The following products are excluded from HS 481149: paper, paperboard, cellulose wadding, and webs of cellulose fibres that are not coated, impregnated, covered, or laminated with plastics, paperboard, or textiles, or that do not meet the specific dimensional criteria of not exceeding 15 cm in width or 22 cm in length, or where both dimensions exceed 22 cm. For example, plain decorative wallpaper (HS 4814) or printed labels (often classified under HS 4821) are typically classified elsewhere, even if they are made of paper and have some form of coating or printing.
What are common classification mistakes for HS 481149?
A common error is misinterpreting the "other" designation within HS 481149, leading to the incorrect classification of products that should fall under more specific subheadings within heading 4811 or even other chapters. For instance, paper products that are primarily printed with designs for retail sale, even if laminated, might be classified under heading 4901 if the printing is the dominant characteristic, as per General Rule of Interpretation (GRI) 3. Importers may also overlook the specific dimensional requirements or the nature of the coating/laminating material, leading to misclassification.
How should importers classify products under HS 481149?
The correct procedure for classifying products under HS 481149 involves a systematic approach. First, confirm that the product is indeed paper, paperboard, cellulose wadding, or a web of cellulose fibres. Second, verify that it is coated, impregnated, covered, or laminated with plastics, paperboard, or textiles. Third, ensure the product meets the dimensional criteria: either width not exceeding 15 cm or length not exceeding 22 cm, or if rectangular, neither dimension exceeds 22 cm. Finally, confirm that the product is not specifically provided for in any other more precise subheading of the Harmonized System, consulting official tariff databases like the USITC HTS or EU TARIC for definitive guidance.
How is the duty calculated for products under HS 481149?
A roll of laminated decorative paper for crafting, measuring 10 cm wide and weighing 500 grams, declared at a customs value of $25.00 USD, would attract a US duty of $1.25. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem applied to the declared customs value, as published in the USITC Harmonized Tariff Schedule (HTS) for a similar product. The calculation is: 5.0% × $25.00 = $1.25.
Which trade agreements reduce duties for HS 481149?
Several free trade agreements may reduce the applicable duty rate for HS 481149, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a Free duty rate for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and originating country.
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FAQ
What are the typical import duty rates for HS code 481149, and how can preferential rates be obtained?
HS code 481149, covering 'Other' self-adhesive paper and paperboard, coated, impregnated or covered with plastics, etc., has varying duty rates depending on the importing country. For example, the U.S. Most Favored Nation (MFN) rate is 3.5% ad valorem. Preferential rates are often available under Free Trade Agreements (FTAs). To claim these, importers must provide a valid Certificate of Origin and ensure the goods meet the rules of origin specified in the relevant trade agreement. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates and preferential treatment requirements.
What specific criteria determine if a product falls under HS code 481149 versus other related codes?
HS code 481149 is an 'Other' category, meaning it applies to self-adhesive paper and paperboard that are coated, impregnated, or covered with plastics, rubber, or other materials, but do not meet the specific descriptions of preceding subheadings within 4811. Key classification criteria include: 1. The material being paper or paperboard. 2. The presence of self-adhesive properties. 3. The paper/paperboard being coated, impregnated, or covered with plastics, rubber, or other materials. If the product is, for instance, printed with designs or patterns, or has specific functional coatings beyond simple adhesion or plastic covering, it might be classified elsewhere. Always refer to the Explanatory Notes of the Harmonized System (WCO) and national tariff rulings for precise classification guidance.
What documentation is typically required for importing goods classified under HS code 481149?
Standard documentation for importing goods under HS code 481149 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a detailed description of the goods, including the type of paper/paperboard, the nature of the plastic or other covering, and confirmation of its self-adhesive nature, must be provided to customs authorities to support the HS classification. If preferential duty rates are claimed, a Certificate of Origin is mandatory. Depending on the importing country and the specific product, additional certifications or permits (e.g., related to food contact or environmental standards) may be necessary.
How is the import duty for HS code 481149 calculated, and can you provide an example?
Import duty for HS code 481149 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if the MFN duty rate in the U.S. is 3.5% ad valorem, and an importer declares goods valued at $10,000 USD, the duty calculation would be: $10,000 (Customs Value) × 0.035 (Duty Rate) = $350 USD (Import Duty). Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties. Always verify the applicable duty calculation method and rates in the destination country's tariff schedule.
Which major trade agreements might offer reduced or zero duty rates for products classified under HS code 481149?
Products classified under HS code 481149 may benefit from reduced or zero duty rates under various trade agreements. For instance, goods originating from countries that are part of the European Union's Generalized Scheme of Preferences (GSP) or specific Free Trade Agreements (FTAs) with the EU may receive preferential treatment. Similarly, goods originating from Canada or Mexico under the United States-Mexico-Canada Agreement (USMCA) might qualify for preferential rates. Importers must ensure the goods meet the 'rules of origin' stipulated by each agreement and possess the correct documentation, such as a Certificate of Origin, to claim these benefits. Consulting the tariff database of the importing country (e.g., EU TARIC, UK Trade Tariff, USITC) is essential to identify applicable agreements and their specific provisions for this HS code.