HS 481390 Other
Quick Answer: Paper, not of the type used for writing, printing or other graphic purposes, imported under HS 481390 enters the UK at 0.00%, the EU at 0.00%, and the US at 60% under the MFN rate. This classification, designated as "Other," generally covers paper products that do not fit into more specific categories within Chapter 48, such as certain types of cigarette paper, filter paper, or other specialized papers not intended for standard printing or writing. Importers should be aware of the significant duty rate disparity in the United States compared to the EU and UK. CustomTariffs aggregates this data, highlighting the need for careful tariff determination.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4813900000 | — | — | — |
| 4813901000 | 0.00 % | — | — |
| 4813909000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4813900000 | 0.00 % | — | — |
| 4813901000 | 0.00 % | — | — |
| 4813909000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4813900000 | 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 481390 cover?
This subheading covers "other" paper, paperboard, and cellulose wadding, specifically those not elsewhere specified within Heading 4813, which pertains to cigarette paper. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for items like paper for making paper handkerchiefs, paper napkins, paper tablecloths, and paper towels, provided they are not impregnated or coated with cosmetics or pharmaceutical preparations. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC database further clarify that this includes rolls or sheets of these paper products, excluding those classified under more specific subheadings within 4813.
What falls outside HS 481390?
The following products are excluded from HS 481390: paper, paperboard, and cellulose wadding that are specifically classified under other headings within Chapter 48, such as printed paper products (Chapter 49), sanitary articles (Chapter 30 or 33), or certain household articles made of paper (Chapter 39 or 69). For instance, paper handkerchiefs or napkins that are printed with elaborate designs or logos might fall under Chapter 49, while paper towels impregnated with cleaning agents would be classified elsewhere based on their primary function. Cellulose wadding for medical or pharmaceutical use is also excluded.
What are common classification mistakes for HS 481390?
A common error is misclassifying printed paper products or those with specific functional treatments. For example, paper towels with a significant amount of printing or those impregnated with disinfectants should not be classified under 481390. According to General Rule of Interpretation (GRI) 3(b), when goods are mixed or composed of different materials, classification is determined by the essential character of the goods. Importers may also mistakenly classify paper handkerchiefs or napkins under this code when they should be classified under a more specific subheading if available, or if they possess characteristics that place them in a different chapter entirely.
How should importers classify products under HS 481390?
The correct procedure for classifying products under HS 481390 involves a thorough examination of the product's composition, intended use, and any treatments or printing applied. Importers and customs brokers must consult the official Explanatory Notes to the Harmonized System, the specific tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff), and any relevant national rulings. If the product is paper, paperboard, or cellulose wadding not specifically covered by other headings in Chapter 48 and not impregnated with cosmetics or pharmaceuticals, and it is not cigarette paper, then 481390 is likely appropriate. Verification with customs authorities is recommended for complex cases.
How is the duty calculated for products under HS 481390?
A shipment of 1,000 kilograms of plain white paper napkins, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is: 5.0% × $2,500 USD = $125.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 481390.00.00. It is crucial to verify the specific duty rate applicable at the time of import, as rates can change.
Which trade agreements reduce duties for HS 481390?
Several free trade agreements may reduce the applicable duty rate for HS 481390, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating paper products can be imported duty-free into the United States, Canada, and Mexico. To claim this preference, a valid USMCA Certificate of Origin or a self-certified origin statement meeting specific requirements is necessary. Additionally, the Generalized System of Preferences (GSP) may offer reduced or zero duty rates for eligible products from designated developing countries, requiring a GSP Form A. The specific preferential rate and documentation 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 481390 (Other cigarette paper)?
The import duty rates for HS code 481390 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is 0.00%. However, preferential rates under trade agreements may also apply. 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 provides detailed tariff data for the United States.
How is the duty calculated for HS code 481390 if a duty rate is applied?
Duty calculation for HS code 481390, like other goods, is typically based on either an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit of quantity), or a combination of both. For instance, if a hypothetical country applied a 5% ad valorem duty and a shipment of cigarette paper valued at $10,000 arrived, the ad valorem duty would be $10,000 * 5% = $500. If there were also a specific duty of $0.10 per kilogram and the shipment weighed 500 kilograms, the specific duty would be 500 kg * $0.10/kg = $50. The total duty would be $500 + $50 = $550. Always verify the exact duty calculation method and rates from the official tariff schedule.
What documentation is typically required for importing goods classified under HS code 481390?
Standard import documentation for HS code 481390 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 'other' cigarette paper (e.g., if it's treated or has specific features), additional documentation might be required. This could include certificates of origin to claim preferential duty rates under trade agreements, or specific declarations related to product safety or composition. Importers and customs brokers should always check the importing country's customs regulations for a comprehensive list.
Are there common trade agreements that offer preferential duty rates for HS code 481390?
Yes, many trade agreements can provide preferential duty rates for goods classified under HS code 481390. For example, the United States has agreements like the United States-Mexico-Canada Agreement (USMCA) which may offer reduced or zero duties on qualifying goods originating from member countries. The European Union's TARIC system details preferential rates applicable under its various trade agreements with third countries. Similarly, the UK Trade Tariff outlines preferential rates for goods imported into the UK from countries with which the UK has a trade agreement. To benefit from these, importers must ensure the goods meet the rules of origin and possess the necessary proof of origin documentation.
What distinguishes HS code 481390 ('Other') from other cigarette paper classifications?
HS code 481390 is a residual category used when cigarette paper does not fit into more specific subheadings within Chapter 48 of the Harmonized System. Typically, HS code 4813 covers 'Cigarette paper, in rolls or in booklets'. Subheadings within 4813 might differentiate based on features like perforation or specific dimensions. HS code 481390 is for any cigarette paper that does not meet the criteria for these more specific classifications. For instance, if cigarette paper is presented in a form other than rolls or booklets, or if it has unique characteristics not covered by other headings, it would likely fall under 481390. Classification requires careful examination of the product's form, presentation, and any specific treatments or features against the definitions in the WCO's Harmonized System Explanatory Notes and national tariff schedules.