HS 481190 Other paper, paperboard, cellulose wadding and webs of cellulose fibres
Quick Answer: Other paper, paperboard, cellulose wadding, and webs of cellulose fibres imported under HS 481190 enter the UK at 0.00%, the EU at 0.00%, and the US with many subheadings, most of which are free. This broad classification encompasses a wide array of paper and cellulose-based materials that do not fit into more specific headings within Chapter 48. This includes, but is not limited to, coated or impregnated papers and paperboard, printed papers, and various forms of cellulose wadding. Importers should carefully review the specific subheadings within the US tariff schedule, as some may carry significant ad valorem duties, such as 27%. According to CustomTariffs data, while many jurisdictions offer duty-free entry for certain items under this code, precise classification is crucial to avoid unexpected costs and delays.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4811900000 | 0.00 % | — | — |
| 4811900010 | 0.00 % | — | — |
| 4811900020 | 0.00 % | — | — |
| 4811900090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4811900000 | 0.00 % | — | — |
| 4811900010 | 0.00 % | — | — |
| 4811900020 | 0.00 % | — | — |
| 4811900090 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4811909035 | — | — | ["kg"] |
| 4811904010 | — | — | ["kg"] |
| 4811901000 | Free | — | ["kg"] |
| 4811903000 | Free | — | ["kg"] |
| 48119060 | 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 481190 cover?
This subheading covers other paper, paperboard, cellulose wadding, and webs of cellulose fibres, not elsewhere specified or included within heading 4811. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses a broad range of cellulosic materials that have undergone specific treatments or finishing processes, such as coating, impregnating, or coloring, but do not fit into more specific subheadings of 4811. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide detailed notes indicating that products like decorative paper, gummed paper, or paper coated with plastics or rubber, when not specifically classified elsewhere, fall under this residual category.
What falls outside HS 481190?
The following products are excluded from HS 481190: paper, paperboard, cellulose wadding, and webs of cellulose fibres that are specifically classified in other subheadings of heading 4811 or in other headings of Chapter 48. This includes, but is not limited to, printed paper (Chapter 49), paper or paperboard made by cutting, punching, or shaping into specific forms (e.g., filters, paper cups), and certain types of coated or impregnated papers that are specifically enumerated elsewhere, such as photographic paper or paper for electrical insulation. For example, paper towels or facial tissues, even if coated, are typically classified under 4818.
What are common classification mistakes for HS 481190?
A common error is misclassifying products that have undergone significant further processing or are intended for a specific end-use not covered by the general description of "other." For example, paper that has been printed with designs for wallpaper might be mistakenly classified here instead of under Chapter 49. Furthermore, according to General Interpretative Rule 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers sometimes fail to consider if a more specific subheading or heading accurately describes the product's primary characteristic or function, leading to incorrect placement under this residual code.
How should importers classify products under HS 481190?
The correct procedure for classifying products under HS 481190 involves a systematic approach, starting with the General Rules for the Interpretation of the Harmonized System (GRI). Importers and customs brokers must first determine if the product is specifically provided for in any other heading or subheading of Chapter 48. If it is not, they should then consider the specific subheadings within heading 4811. If the product fits the general description of "other paper, paperboard, cellulose wadding and webs of cellulose fibres" and is not specifically excluded, then HS 481190 is the appropriate classification. A thorough review of product composition, manufacturing process, and intended use is crucial.
How is the duty calculated for products under HS 481190?
A roll of decorative wallpaper, weighing 5 kilograms and declared at a customs value of $50 USD, would attract a US duty of $1.75. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared value of $50 USD ($50 × 0.035 = $1.75). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 4811.90.9000, which covers other paper, paperboard, cellulose wadding, and webs of cellulose fibres, coated or impregnated. Note that specific types of coated paper may have different rates.
Which trade agreements reduce duties for HS 481190?
Several free trade agreements may reduce the applicable duty rate for HS 481190, including the United States-Mexico-Canada Agreement (USMCA) and various Generalized System of Preferences (GSP) programs. For goods originating from Canada or Mexico under USMCA, the duty rate is typically Free. For eligible developing countries under GSP, the rate can also be Free or a reduced percentage. To claim these preferential rates, importers generally require a self-certified origin statement for USMCA or a GSP Form A for GSP-eligible countries, depending on the specific requirements of the importing jurisdiction and the origin country.
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FAQ
What are the typical import duty rates for HS code 481190 (Other paper, paperboard, cellulose wadding and webs of cellulose fibres)?
The Most Favored Nation (MFN) duty rate for goods classified under HS code 481190 is generally 0.00% in the United States. However, specific rates can vary significantly depending on the country of origin and any applicable trade agreements. For example, goods from certain countries may have preferential duty rates, including Free entry under agreements like the US-Korea Free Trade Agreement (KORUS FTA) or the Dominican Republic-Central America Free Trade Agreement (CAFTA-DR), provided they meet the rules of origin. It is crucial to consult the Harmonized Tariff Schedule of the United States (HTSUS) and relevant trade agreements for the precise duty applicable to your specific import.
How is the import duty for HS 481190 calculated, and can you provide an example?
Import duty for HS code 481190 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if the MFN duty rate is 0.00%, the duty amount would be $0.00 regardless of the value. However, if a specific preferential rate or a non-MFN rate applied, the calculation would be: Duty Amount = (Declared Value of Goods) × (Ad Valorem Duty Rate). For example, if goods were subject to a hypothetical 3.5% ad valorem duty and had a declared value of $10,000, the duty would be $10,000 × 0.035 = $350.00. Always verify the applicable duty rate and the basis of valuation (e.g., transaction value) with official sources like the HTSUS.
What are the key classification criteria for goods to be classified under HS code 481190?
HS code 481190 covers 'Other paper, paperboard, cellulose wadding and webs of cellulose fibres' that are not specifically classified in other headings within Chapter 48 of the Harmonized System. This includes paper and paperboard that are coated, impregnated, covered, or decorated with materials like plastics, rubber, or metal, provided that the paper or paperboard constitutes the predominant support or facing. It also includes cellulose wadding and webs of cellulose fibres not elsewhere specified. Key criteria involve the material composition (paper, paperboard, cellulose wadding, cellulose fibres), its form, and any surface treatments or additions. If the product has specific characteristics or is for a particular use (e.g., printed, creped, embossed), it might fall under a more specific HS code. Always refer to the Chapter 48 Notes and the General Rules for the Interpretation of the Harmonized System (GRI) for definitive classification.
What documentation is typically required for importing goods under HS code 481190?
Standard documentation for importing goods under HS code 481190 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the country of origin and any claimed preferential duty rates, a Certificate of Origin may be required to prove eligibility under trade agreements. If the paper or paperboard has specific surface treatments or is intended for particular uses (e.g., food contact), additional certifications or declarations regarding compliance with safety or health standards might be necessary. Importers and customs brokers should consult the specific import requirements of the destination country, often available through their customs authority's website, to ensure all necessary documents are presented.
Which common trade agreements might offer preferential duty rates for HS code 481190, and what are the general requirements?
Several trade agreements can provide preferential duty rates, often including Free entry, for goods classified under HS code 481190. Examples include the United States-Mexico-Canada Agreement (USMCA), the Dominican Republic-Central America Free Trade Agreement (CAFTA-DR), and the Korea-United States Free Trade Agreement (KORUS FTA). The primary requirement for claiming preferential treatment under these agreements is that the goods must meet the specific 'Rules of Origin' stipulated within each agreement. This typically means the goods must be wholly obtained or produced in one or more of the member countries, or undergo sufficient transformation within the agreement territory. A valid Certificate of Origin, completed by the exporter or producer, is usually mandatory to substantiate the claim for preferential duty rates at the time of import.