HS 481730 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
Quick Answer: Paper stationery assortments in boxes, pouches, wallets, and writing compendiums, classified under HS code 481730, enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate, though a 40% rate is also listed in US tariff data. This classification applies to sets containing various paper items like notepads, envelopes, and writing implements, presented in a container made of paper or paperboard. Importers and customs brokers should verify the specific US duty rate applicable to their shipment, as the dual rates present a significant trade consideration. CustomTariffs aggregates this information for compliance purposes.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4817300000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4817300000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4817300000 | 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 481730 cover?
This subheading covers sets of paper or paperboard stationery items presented in a container such as a box, pouch, wallet, or writing compendium. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, these assortments are specifically designed for writing and typically include items like envelopes, notepaper, and sometimes other small stationery articles. The key is that the container and the assortment are presented together as a set for retail sale.
What falls outside HS 481730?
The following products are excluded from HS 481730: individual stationery items not presented in an assortment within a container, such as single boxes of envelopes or loose notepaper. Also excluded are writing compendiums that primarily contain non-paper items like pens, rulers, or calculators, even if paper stationery is also included. Products classified under heading 4817 that are not specifically an assortment of paper stationery, such as plain paper boxes for general storage, are also excluded and would fall under other headings within Chapter 48.
What are common classification mistakes for HS 481730?
A common error is misclassifying sets that contain a significant proportion of non-paper items, such as writing instruments or accessories, which would typically fall under other headings based on the principal constituent material or the nature of the set. Another mistake involves classifying individual stationery items sold separately, rather than as an assortment within a container. General Rules for the Interpretation (GRI) of the Harmonized System, particularly GRI 3, are crucial for determining the correct classification of composite goods or goods put up in sets for retail sale.
How should importers classify products under HS 481730?
The correct procedure for classifying products under HS 481730 involves a two-step process: first, verify that the product is a box, pouch, wallet, or writing compendium made of paper or paperboard. Second, confirm that this container holds an assortment of paper stationery items, such as notepaper and envelopes, presented together for retail sale. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or EU TARIC, and review the specific product description and any relevant Explanatory Notes to ensure accurate classification.
How is the duty calculated for products under HS 481730?
A set of 10 "Elegant Letter Writing Kits," each containing 50 sheets of paper and 25 envelopes within a decorative paperboard box, with a declared customs value of $500 USD for a shipment of 100 kits, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 3.5% ad valorem, the duty would be $17.50 ($500 × 0.035). This calculation is based on the total declared value of the shipment and the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 481730.
Which trade agreements reduce duties for HS 481730?
Several free trade agreements may reduce the applicable duty rate for HS 481730, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for goods from member countries. To claim these preferences, a self-certified origin statement or a specific certificate of origin, depending on the agreement and jurisdiction, is typically required.
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FAQ
What are the typical import duty rates for HS code 481730?
The import duty rates for HS code 481730, which covers 'Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery,' vary by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 3.5% ad valorem. In the European Union, under the TARIC system, the rate can be 0.00% ad valorem for goods originating from certain countries under preferential trade agreements, but can be higher for others. The UK Trade Tariff also shows varying rates, often with preferential rates at 0.00% for goods from countries with trade agreements. Always consult the specific tariff schedule of the importing country for the definitive rate.
What specific criteria define an 'assortment of paper stationery' for HS code 481730 classification?
For an item to be classified under HS code 481730, the accompanying paper stationery must constitute an 'assortment.' This generally means a collection of different types of paper products, such as writing paper, envelopes, notepads, and possibly small folders or dividers, presented together in a box, pouch, wallet, or compendium. The key is the variety of stationery items included, not just multiple units of a single type of paper product. The outer container (box, pouch, etc.) must also be of paper or paperboard.
How is the import duty calculated for HS code 481730, and can you provide an example?
The duty for HS code 481730 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 in the US is 3.5% and you import a shipment of writing compendiums valued at $10,000, the calculated duty would be $10,000 (value) × 0.035 (duty rate) = $350. Some countries may also apply specific duties based on quantity, but ad valorem is most common for this classification. Always confirm the basis of duty calculation with the importing country's customs authority.
What documentation is typically required for importing goods classified under HS code 481730?
Standard import documentation for HS code 481730 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the importing country and the origin of the goods, a Certificate of Origin may be required to claim preferential duty rates under trade agreements. Importers should also ensure that the goods comply with any labeling or consumer safety requirements of the destination market.
How do trade agreements, such as USMCA or EU Free Trade Agreements, affect the duty rates for HS code 481730?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 481730 if the goods meet the rules of origin specified in the agreement. For example, if writing compendiums classified under 481730 are manufactured in a country that has a Free Trade Agreement (FTA) with the importing country (e.g., Mexico for USMCA, or an EU member state for EU FTAs), and they meet the origin requirements, they may qualify for a 0.00% duty rate. To claim these preferential rates, importers typically need to provide a valid Certificate of Origin and ensure the goods are shipped directly from the FTA partner country.