HS 481690 Other

HS code 481690, classified as 'Other paper, paperboard, cellulose wadding and webs of cellulose fibres, of a kind used for the particular purposes mentioned in heading 48.18', generally has a variety of duty rates depending on the importing country and specific trade agreements. For instance, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is often 0.00%. However, other rates can apply, including higher rates such as 35% in some specific circumstances or for goods from countries without preferential trade agreements. Always consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment. For example, the UK Trade Tariff lists a 0.00% duty for goods originating from the EU under the EU-UK Trade and Cooperation Agreement, but a 3.5% duty for most other origins.

The calculation of import duty for HS code 481690 depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For example, if a shipment of goods classified under 481690 has a customs value of $10,000 USD and the applicable duty rate is 3.5% ad valorem, the duty would be calculated as: $10,000 (Customs Value) × 0.035 (Duty Rate) = $350 USD. If a specific duty rate applies, such as $0.50 per kilogram, and the shipment weighs 500 kilograms, the duty would be: 500 kg (Quantity) × $0.50/kg (Duty Rate) = $250 USD. It is crucial to understand the basis of the duty rate (ad valorem or specific) as specified in the importing country's tariff schedule.

While HS code 481690 itself does not usually trigger specific documentation beyond standard import requirements, the nature of the 'other' classification means that the product's intended use or specific characteristics might necessitate additional documentation. Standard requirements include a commercial invoice, packing list, and bill of lading or air waybill. Depending on the product and the importing country's regulations, a certificate of origin might be needed to claim preferential duty rates under trade agreements. If the goods are subject to specific health, safety, or environmental standards, relevant compliance certificates or declarations may also be required. Always verify the specific documentation requirements with the customs authority of the destination country.

The duty rates for HS code 481690 can be significantly impacted by various trade agreements. For example, goods originating from countries that are part of the European Union's Generalized Scheme of Preferences (GSP) may benefit from reduced or zero duties when imported into the EU, as per the EU TARIC database. Similarly, goods imported into the United Kingdom from the EU under the EU-UK Trade and Cooperation Agreement typically face 0.00% duty. In the United States, products originating from countries with which the U.S. has a Free Trade Agreement (FTA), such as Canada or Mexico under USMCA, may also be eligible for preferential duty rates, often 0.00%. Importers should always confirm the rules of origin for any applicable trade agreement to ensure eligibility for preferential treatment.

HS code 481690 is a residual category, meaning it applies to products that are not specifically covered by other headings within Chapter 48 of the Harmonized System, particularly those related to heading 48.18 (e.g., toilet paper, handkerchiefs, sanitary towels, napkins). To classify correctly, first exhaust all more specific headings. For example, if the product is carbon paper, it would fall under 4816.10. If it's duplicating paper, it would fall under 4816.20. If your product is a paper or paperboard product of a kind used for the particular purposes mentioned in heading 48.18, but does not fit into the more specific subheadings of 4816 (like carbon paper or duplicating paper), and is not specifically listed elsewhere in Chapter 48, then it would be classified under 4816.90. Consulting the Explanatory Notes to the Harmonized System and the national tariff schedule's general rules for interpretation (GRIs) is essential for accurate classification. If in doubt, seeking a binding ruling from the customs authority is recommended.