HS 481160 Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol
Quick Answer: Paper and paperboard coated, impregnated, or covered with wax, paraffin wax, stearin, oil, or glycerol, imported under HS 481160 enters the UK at 0.00%, the EU at 0.00%, and the US at 17.5% for some lines, with others being free. This classification encompasses items like waxed paper for food packaging, oil-impregnated paper for electrical insulation, and glycerol-covered paper for specialized industrial uses. Importers should verify specific subheadings within this code, as duty rates can vary, particularly in the US. CustomTariffs aggregates this information, highlighting the importance of precise classification for accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4811600000 | 0.00 % | — | — |
| 4811600010 | 0.00 % | — | — |
| 4811600090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4811600000 | 0.00 % | — | — |
| 4811600010 | 0.00 % | — | — |
| 4811600090 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 481160 | — | — | — |
| 4811604000 | Free | — | ["kg"] |
| 4811606000 | 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 481160 cover?
This subheading covers paper and paperboard that has been coated, impregnated, or covered with specific substances, including wax, paraffin wax, stearin, oil, or glycerol. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses materials where these substances form a distinct surface layer or are absorbed into the paper structure, altering its properties for specific applications. For example, waxed paper used for food packaging or oil-impregnated paper for electrical insulation would fall under this classification, as defined by the Explanatory Notes to the Harmonized System.
What falls outside HS 481160?
The following products are excluded from HS 481160: paper and paperboard that are merely printed, colored, or decorated without the application of wax, oil, or glycerol as a coating or impregnating agent. Also excluded are paper products that are laminated with plastics or textiles, as these fall under different headings. For instance, photographic paper, which is coated with light-sensitive chemicals, or paperboard treated with fire-retardant chemicals, would be classified elsewhere, typically under headings 4810 or 4823, depending on their specific composition and end-use.
What are common classification mistakes for HS 481160?
A common error is misinterpreting the primary function of the coating or impregnation. If the wax, oil, or glycerol is merely a minor component or a byproduct of another process, and not the primary characteristic defining the paper's utility, it may not qualify for this subheading. For example, paper with a very light oil residue from the manufacturing process might be classified under heading 4805 if the oil is not a deliberate coating. Adherence to General Interpretative Rule 1 (GIR 1) is crucial, focusing on the substance that gives the product its essential character.
How should importers classify products under HS 481160?
The correct procedure for classifying products under HS 481160 involves a thorough examination of the product's composition and manufacturing process. Importers and customs brokers must determine if the paper or paperboard has been coated, impregnated, or covered with wax, paraffin wax, stearin, oil, or glycerol. Reviewing product specifications, supplier declarations, and potentially obtaining laboratory analysis can confirm the presence and purpose of these substances. Consulting the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, is essential for accurate classification.
How is the duty calculated for products under HS 481160?
A roll of waxed paper for food wrapping weighing 10 kilograms and declared at a customs value of $50.00 USD would attract a US duty of $0.70. This is calculated using the Most Favored Nation (MFN) duty rate of 7% ad valorem applied to the declared value, resulting in $3.50, and an additional specific duty of $0.07 per kilogram, totaling $0.70 ($0.07/kg * 10 kg). The total duty would be $3.50 + $0.70 = $4.20. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 4811.60.0000.
Which trade agreements reduce duties for HS 481160?
Several free trade agreements may reduce the applicable duty rate for HS 481160, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, preferential rates may be available for goods originating from countries benefiting from the Generalized System of Preferences (GSP) program, often requiring a GSP Form A. The specific preferential rate and documentation requirements depend on the origin country and the importing country's regulations.
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FAQ
What are the typical import duty rates for HS code 481160 (Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol) into the United States?
For imports into the United States, the Most Favored Nation (MFN) duty rate for goods classified under HS code 481160 is typically 0.00% ad valorem. However, it is crucial for importers and customs brokers to verify the specific duty rate based on the country of origin, as preferential rates under Free Trade Agreements (like USMCA) or other trade programs may apply, potentially also resulting in 0.00% or a different rate. Always consult the Harmonized Tariff Schedule of the United States (HTSUS) maintained by the US International Trade Commission (USITC) for the most current and accurate tariff information.
How is the duty calculated for HS code 481160 if a duty were applicable?
The duty calculation for goods under HS code 481160 is typically based on an ad valorem rate, meaning a percentage of the declared customs value of the goods. For example, if the duty rate were 3.5% ad valorem and the declared customs value of a shipment of wax-coated paper was $10,000, the duty would be calculated as: $10,000 (Customs Value) × 0.035 (Duty Rate) = $350.00 (Duty Amount). It is essential to use the correct customs value, which usually includes the cost of the goods, insurance, and freight to the port of entry.
What are the key classification criteria for paper and paperboard to fall under HS code 481160?
To be classified under HS code 481160, the product must be paper or paperboard that has been coated, impregnated, or covered with specific substances. These substances include wax, paraffin wax, stearin, oil, or glycerol. The coating or impregnation must be a significant characteristic of the final product, altering its properties for specific uses, such as providing water resistance, grease resistance, or a specific finish. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on distinguishing between simple surface treatments and the more substantial coatings or impregnations that define this heading.
Are there specific documentation requirements for importing goods under HS code 481160?
While HS code 481160 itself does not typically trigger highly specialized documentation beyond standard import requirements, importers and customs brokers must ensure they possess a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and any claimed preferential duty rates, a Certificate of Origin might be required. For certain specialized applications of coated paper (e.g., food contact), additional declarations or certifications regarding safety and compliance with local regulations may be necessary. Always check the specific import requirements of the destination country.
How do trade agreements, such as the USMCA, affect the duty rates for HS code 481160?
Trade agreements like the United States-Mexico-Canada Agreement (USMCA) can significantly impact duty rates. If paper and paperboard classified under HS code 481160 originate from a USMCA member country (Canada or Mexico) and meet the agreement's rules of origin, they may qualify for preferential duty treatment, often resulting in a 0.00% duty rate. Importers and customs brokers must obtain a valid Certificate of Origin from the exporter to claim these benefits. It is imperative to consult the specific text of the relevant trade agreement and the HTSUS or equivalent tariff schedule of the importing country to confirm eligibility and any specific requirements for claiming preferential treatment.