HS 481830 Tablecloths and serviettes
Quick Answer: Tablecloths and serviettes imported under HS 481830 enter the UK at 0.00%, the EU at 0.00%, and the US at 35% (MFN). This classification specifically covers disposable or reusable table linen, including those made from paper, pulp, or textile materials, intended for use at the table. Importers should be aware of the significant duty differential for the US market, which may necessitate careful sourcing and cost analysis. According to CustomTariffs data, while the EU and UK offer duty-free entry, the US rate requires attention for compliance and financial planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4818300000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4818300000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4818300000 | 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 481830 cover?
This subheading covers tablecloths and serviettes, also known as napkins, made of paper. According to the World Customs Organization's Harmonized System Explanatory Notes, these items are typically of a kind used for household or catering purposes. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to disposable paper products designed for wiping or covering tables. Products must be manufactured from paper pulp or paper, as defined in Chapter 48.
What falls outside HS 481830?
The following products are excluded from HS 481830: textile tablecloths and serviettes made of cotton, linen, or synthetic fibers, which are classified under Chapter 63. Furthermore, paper products that are not specifically designed as tablecloths or serviettes, such as paper towels (HS 481820) or paper handkerchiefs (HS 481820), are classified elsewhere. Decorative paper runners or placemats that do not function as full tablecloths may also fall under different headings, depending on their specific characteristics and intended use.
What are common classification mistakes for HS 481830?
A common error is misclassifying paper products based solely on their appearance rather than their intended function. For instance, paper placemats, while used on tables, may not meet the definition of "tablecloths" and could be classified under HS 4823 if they are considered "other articles of paper." Additionally, confusing disposable paper serviettes with reusable textile napkins is a frequent mistake. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial.
How should importers classify products under HS 481830?
The correct procedure for classifying products under HS 481830 involves a detailed examination of the product's material composition and intended use. Importers and customs brokers must verify that the product is made of paper and is designed specifically as a tablecloth or serviette. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the Explanatory Notes from the WCO are essential steps. Accurate product descriptions and specifications are vital for correct classification.
How is the duty calculated for products under HS 481830?
A shipment of 10,000 paper serviettes, each weighing 5 grams, with a declared customs value of $200 USD, would attract a US duty of $10.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem applied to the declared value. The calculation is: 5.0% × $200 USD = $10.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 4818.30.0000.
Which trade agreements reduce duties for HS 481830?
Several free trade agreements may reduce the applicable duty rate for HS 481830, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The General System of Preferences (GSP) may also offer reduced or Free duty rates for eligible goods from developing countries. Documentation required typically includes a USMCA Certificate of Origin or a GSP Form A, depending on the origin country and the specific agreement in force.
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FAQ
What are the typical import duty rates for HS code 481830 (Tablecloths and serviettes)?
The import duty rates for HS code 481830, covering tablecloths and serviettes, vary significantly by country and trade agreement. For example, under the US Most Favored Nation (MFN) tariff, the rate is 0.00%. However, the EU's TARIC system may show different rates depending on the origin and specific product details, potentially including rates up to 35% for certain non-preferential origins. The UK Trade Tariff also lists specific rates, often with preferential rates for goods originating from countries with trade agreements. Always consult the specific tariff schedule of the importing country for the definitive rate.
How is the import duty for HS 481830 calculated? Can you provide an example?
Import duty for HS code 481830 is typically calculated as 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 shipment of 10,000 paper serviettes is valued at $500 USD, and the applicable duty rate is 3.5% ad valorem, the duty would be calculated as: $500 (value) × 0.035 (duty rate) = $17.50 USD. If there were a specific duty component, such as $0.01 per serviette, the calculation would be: 10,000 (quantity) × $0.01 (specific duty) = $100 USD. The total duty would be the sum of any ad valorem and specific duties applicable.
What are the classification criteria for goods under HS code 481830?
HS code 481830 specifically covers 'Tablecloths and serviettes'. Classification hinges on the primary function and form of the product. Tablecloths are designed for covering tables, and serviettes (napkins) are for personal use during meals. Both are typically made of paper, paper pulp, or textile materials (though paper is more common for this specific code). The key is that they are presented as finished articles for table use. Products that are merely cut to size but not finished (e.g., not hemmed or otherwise prepared for use) might be classified differently, potentially under headings for paper in rolls or sheets, depending on their presentation and further processing.
What documentation is typically required for importing goods classified under HS 481830?
Standard import documentation for HS code 481830 generally 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 country of import and export, a certificate of origin may be required, especially if preferential duty rates are being claimed under a trade agreement. Importers should also be aware of any specific labeling requirements or product safety standards that may apply to paper products intended for consumer use.
How do trade agreements, such as USMCA or EU Free Trade Agreements, affect the duty rates for HS code 481830?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 481830 if the goods meet the rules of origin stipulated in the agreement. For example, under the USMCA, tablecloths and serviettes manufactured in Mexico or Canada may qualify for duty-free treatment when imported into the United States, provided they meet the specific origin requirements. Similarly, goods originating from countries with preferential trade agreements with the EU or UK may benefit from reduced or zero duty rates. To claim these benefits, importers must typically provide a valid certificate of origin and ensure the goods comply with all relevant origin criteria.