HS 481159 Other
Quick Answer: Paper and paperboard, coated, impregnated or covered with plastics, of a width not exceeding 15 cm, weighing 150 g/m² or less, imported under HS 481159, enters the UK duty-free, the EU duty-free, and the US at rates including Free and 37% ad valorem. This classification is for "other" types of plastic-coated paper and paperboard that do not fit into more specific subheadings within Chapter 48. Importers should verify the precise duty rate based on the specific characteristics of their goods and the destination country's tariff schedule, as variations can exist. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4811590000 | 0.00 % | — | — |
| 4811590020 | 0.00 % | — | — |
| 4811590090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4811590000 | 0.00 % | — | — |
| 4811590020 | 0.00 % | — | — |
| 4811590090 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4811594020 | — | — | ["kg"] |
| 481159 | — | — | — |
| 4811592000 | Free | — | ["kg"] |
| 48115940 | Free | — | — |
| 4811594040 | — | — | ["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 481159 cover?
This subheading covers other paper, paperboard, cellulose wadding, and webs of cellulose fibres, in rolls or rectangular (including square) sheets, of an area exceeding 500 cm², coated, impregnated, covered, or decorated with plastics, paper, textiles, or similar materials, not further worked than such coating, impregnation, covering or decoration, and not elsewhere specified or included. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this "Other" category is for materials meeting the general description of heading 4811 but not specifically enumerated in subheadings 4811.51 (e.g., printed). The USITC Harmonized Tariff Schedule (HTS) and EU TARIC system clarify that this includes items like plastic-coated wallpaper or decorative paper not bearing specific printing patterns.
What falls outside HS 481159?
The following products are excluded from HS 481159: paper or paperboard that is printed with designs or patterns not solely for decorative purposes, such as maps or technical drawings, which would fall under other headings. Also excluded are laminated papers where the layers are bonded by adhesives, rather than through processes like extrusion coating. For instance, composite paperboard used for packaging with distinct layers of different materials, or paper with significant functional printing beyond mere decoration, would be classified elsewhere, potentially under Chapter 39 for plastic materials or Chapter 48 for specific types of printed paper.
What are common classification mistakes for HS 481159?
A common error is misinterpreting the "other" designation, leading to the classification of products that are more specifically described in other subheadings of heading 4811 or even other chapters. For example, paper coated with a very thin layer of plastic for purely aesthetic reasons might be correctly classified here, but if the plastic coating provides a significant barrier function or is applied through a lamination process, it might belong elsewhere. Adherence to General Rule of Interpretation (GRI) 3(c) for composite goods, or GRI 1 for the essential character, is crucial to avoid misclassification.
How should importers classify products under HS 481159?
The correct procedure for classifying products under HS 481159 involves a thorough examination of the product's composition and the process of its manufacture. Importers and customs brokers must first determine if the product falls under heading 4811 by verifying it is paper, paperboard, or cellulose wadding/webs, in rolls or sheets exceeding 500 cm², and that it is coated, impregnated, covered, or decorated with plastics, paper, textiles, or similar materials. Subsequently, they must confirm it is not more specifically provided for in other subheadings of 4811 or elsewhere in the tariff schedule, ensuring the "other" classification is indeed appropriate.
How is the duty calculated for products under HS 481159?
A roll of decorative vinyl wallpaper, weighing 5 kilograms and declared at a customs value of $50.00 USD, would attract a US duty of $1.00. This is calculated using the Most Favored Nation (MFN) duty rate of 2.0% ad valorem, applied to the declared customs value ($50.00 USD × 0.02 = $1.00). This calculation is based on the USITC Harmonized Tariff Schedule (HTS) 2024, where wallpaper of this nature, not specifically printed with designs other than decorative, falls under HTS code 4811.59.0000.
Which trade agreements reduce duties for HS 481159?
Several free trade agreements may reduce the applicable duty rate for HS 481159, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free duty rates for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries. To claim preference under USMCA, a specific origin statement on the invoice or a certificate of origin is typically required, while for GSP, a Form A certificate of origin is generally mandated by the importing country's customs authority.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 481159?
HS code 481159, which covers 'Other' paper, paperboard, cellulose wadding, and webs of cellulose fibers, coated, impregnated, or covered with plastics, paper, or other material, not reinforced or similarly combined, in rolls or rectangular (including square) sheets, of any size, where the paper or paperboard weighs more than 150 g/m² and contains 10% or more by weight of plastics, has varying duty rates depending on the importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 0.00%. However, preferential rates under trade agreements may differ. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty information. The USITC HTS is a primary source for U.S. import duties.
How is the import duty for HS code 481159 calculated, and can you provide an example?
The calculation of import duty for HS code 481159 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For instance, if a country applies a 3.5% ad valorem duty rate on this code, and you import goods valued at $10,000, the duty would be calculated as: $10,000 (value) × 0.035 (duty rate) = $350. If a specific duty applies, such as $0.10 per kilogram, and you import 500 kg, the duty would be: 500 kg × $0.10/kg = $50. Always verify the specific duty basis (ad valorem, specific, or a combination) and rate from the official tariff schedule of the importing country.
What documentation is generally required for importing goods under HS code 481159?
When importing goods classified under HS code 481159, standard import documentation is usually required. This typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin if preferential duty rates are claimed. Depending on the importing country and the specific nature of the product (e.g., if it contains certain chemicals or is intended for food contact), additional permits, licenses, or certificates might be necessary. Consulting with a customs broker and reviewing the importing country's customs regulations is advisable.
Are there common trade agreements that offer preferential duty rates for HS code 481159?
Yes, trade agreements can significantly impact duty rates for HS code 481159. For example, the United States has Free Trade Agreements (FTAs) with countries like Canada and Mexico (USMCA), Australia, and others, which may provide duty-free or reduced-duty entry for qualifying goods. The European Union's TARIC system also incorporates preferential rates stemming from its numerous trade agreements with third countries. To benefit from these preferential rates, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and provide the necessary proof of origin, such as a declaration or certificate. Checking the specific trade agreement applicable to the import/export relationship is essential.
What are the key criteria for classifying paper or paperboard under HS code 481159 versus other related codes?
The classification under HS code 481159 hinges on several specific criteria. Firstly, the material must be paper, paperboard, cellulose wadding, or webs of cellulose fibers. Secondly, it must be coated, impregnated, or covered with plastics, paper, or other materials. Thirdly, it must not be reinforced or similarly combined with other materials. Crucially, for this specific subheading (481159), the paper or paperboard must weigh more than 150 g/m² AND contain 10% or more by weight of plastics. If the paper/paperboard weighs 150 g/m² or less, or contains less than 10% plastics by weight, it would likely fall under a different subheading within 4811. The WCO Harmonized System Explanatory Notes provide detailed guidance on these distinctions.