HS 481151 Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives)
Quick Answer: Paper and paperboard coated, impregnated, or covered with plastics, excluding those with adhesives, imported under HS 481151 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, depending on specific product characteristics. This classification covers items like plastic-coated printing paper, packaging materials, and decorative papers where the plastic layer is integral to the product's function or appearance, but not those where plastic acts solely as a bonding agent. Importers should consult specific subheadings within the US tariff schedule for precise duty rates. According to CustomTariffs data, careful attention to the exact nature of the plastic coating and its purpose is crucial for accurate classification and duty determination across these jurisdictions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4811510000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4811510000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4811512020 | — | — | ["kg"] |
| 4811512030 | — | — | ["kg"] |
| 4811512040 | — | — | ["kg"] |
| 481151 | — | — | — |
| 48115120 | Free | — | — |
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 481151 cover?
This subheading covers paper and paperboard that has been coated, impregnated, or covered with plastics, but specifically excludes those with adhesive properties. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses materials where the plastic layer forms a continuous surface, providing properties such as water resistance or printability, and is not merely a bonding agent. For instance, plastic-coated decorative papers for furniture or packaging films made from paper and plastic fall within this scope, as defined by the explanatory notes to Heading 4811.
What falls outside HS 481151?
The following products are excluded from HS 481151: paper and paperboard that is merely printed, embossed, or perforated, even if it has a plastic coating that is not integral to the paper's structure. Also excluded are papers with adhesive coatings, which are classified under other headings, and composite materials where paper is not the predominant component. For example, plastic sheeting with a thin paper backing for reinforcement, or self-adhesive labels with a paper face, would typically be classified elsewhere, often in Chapter 39 for plastics.
What are common classification mistakes for HS 481151?
A common error is misinterpreting the nature of the plastic coating or impregnation. If the plastic is applied solely as an adhesive to bond two paper layers or to attach the paper to another substrate, it would not fall under this heading. General Interpretative Rule 1 (GIR 1) and Rule 3(b) are crucial here; the essential character of the good must be determined. For instance, a paper-backed adhesive tape, where the adhesive is the primary functional element, would not be classified here, but rather under headings related to adhesive products.
How should importers classify products under HS 481151?
The correct procedure for classifying products under HS 481151 involves a thorough examination of the product's composition and manufacturing process. Importers and customs brokers must ascertain that the paper or paperboard is indeed coated, impregnated, or covered with plastics, and that the plastic is not primarily an adhesive. Reviewing product specifications, technical data sheets, and potentially obtaining a ruling from customs authorities, such as the USITC for the HTSUS or national customs administrations for TARIC/UK Trade Tariff, is essential to ensure accurate classification.
How is the duty calculated for products under HS 481151?
A roll of plastic-coated decorative paper for furniture, weighing 100 kg and declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the customs value ($500 USD × 0.07 = $35.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) for subheading 4811.51.0000.
Which trade agreements reduce duties for HS 481151?
Several free trade agreements may reduce the applicable duty rate for HS 481151, including the United States-Mexico-Canada Agreement (USMCA), which can result in Free entry for qualifying originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free entry for qualifying goods from certain developing countries. To claim preferential treatment under USMCA, a valid USMCA certification of origin is required; for GSP, a GSP Form A is typically needed, depending on the specific origin country and the importing jurisdiction's requirements.
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FAQ
What are the typical import duty rates for HS code 481151 (Paper and paperboard, coated, impregnated or covered with plastics)?
Import duty rates for HS code 481151 can vary significantly depending on the importing country and the origin of the goods. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is often 3.5% ad valorem. However, preferential rates under trade agreements may be lower or even free. The EU's TARIC system and the UK's Trade Tariff also provide specific rates, which can be subject to anti-dumping duties or other measures. Always consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How is the duty for HS 481151 calculated, and can you provide an example?
The duty for HS code 481151 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 3.5% and you import paper and paperboard coated with plastics valued at $10,000 USD, the import duty would be calculated as: $10,000 (Value) × 0.035 (Duty Rate) = $350 USD. Some countries may also apply specific duties based on weight or other units, so it's crucial to verify the duty calculation method in the destination country's tariff.
What are the key classification criteria for HS code 481151?
HS code 481151 covers paper and paperboard that have been coated, impregnated, or covered with plastics. The key criterion is the presence of a plastic layer that is integral to the paper or paperboard's function or appearance. This excludes papers that are merely laminated with adhesive plastic films unless the plastic is a significant functional component. The WCO (World Customs Organization) Explanatory Notes provide further guidance on distinguishing between coated/covered and simply laminated products.
What documentation is typically required for importing goods under HS code 481151?
Standard import documentation for HS code 481151 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific nature of the plastic coating (e.g., food contact materials), additional certifications or declarations may be required. This could include a Certificate of Origin to claim preferential duty rates under trade agreements, or specific health and safety declarations if the product is intended for sensitive applications. Always check with the customs authorities of the importing country for their specific requirements.
How do trade agreements, such as USMCA or EU trade deals, affect the duty rates for HS code 481151?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 481151. For example, if paper and paperboard coated with plastics originates from a country that is a party to a free trade agreement with the importing country (e.g., USMCA for the US, Canada, and Mexico), it may qualify for a preferential duty rate, often 0.00%. To benefit from these agreements, importers must typically provide a valid Certificate of Origin demonstrating that the goods meet the rules of origin stipulated in the trade agreement. Consult the specific trade agreement and the importing country's tariff schedule to determine eligibility and required proof of origin.