HS 481850 Articles of apparel and clothing accessories
Quick Answer: Articles of apparel and clothing accessories of paper, paper pulp, cellulose wadding or webs of cellulose fibers imported under HS 481850 enter the UK at 0.00%, the EU at 0.00%, and the US at rates ranging from Free to 26.5% ad valorem. This classification covers disposable items like paper bibs, sanitary towels, tampons, diapers, and similar articles, as well as certain clothing accessories made from these materials. Importers should be aware of the significant duty rate disparity in the US market. CustomTariffs aggregates this tariff data, highlighting the importance of verifying specific rates based on the importing country and product details.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4818500000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4818500000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 48185000 | Free | — | — |
| 4818500020 | — | — | ["kg"] |
| 4818500080 | — | — | ["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 481850 cover?
This subheading covers articles of apparel and clothing accessories made of paper, paper pulp, or cellulose wadding. According to the World Customs Organization's Harmonized System Nomenclature, this includes items like disposable paper garments, paper hats, and paper aprons, intended for single use or limited reuse. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these items are specifically designed for wearing, distinguishing them from other paper products.
What falls outside HS 481850?
The following products are excluded from HS 481850: articles of apparel and clothing accessories made from textile materials (Chapter 61 or 62), plastic sheeting (Chapter 39), or rubber (Chapter 40), even if they serve a similar purpose. For instance, reusable fabric aprons or disposable plastic ponchos are not classified under this heading. Items like paper handkerchiefs or facial tissues, while made of paper, are classified under HS 481820 as they are not considered articles of apparel.
What are common classification mistakes for HS 481850?
A common error is misclassifying disposable paper garments that are intended for industrial or medical use but are not specifically designed as apparel or accessories. General Interpretative Rule 1 (GIR 1) of the Harmonized System states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Importers may incorrectly classify paper-based cleaning cloths or absorbent pads under this subheading when they should be classified as other paper products under headings like 4819 or 4820.
How should importers classify products under HS 481850?
The correct procedure for classifying products under HS 481850 involves a thorough examination of the product's material composition and intended use. Importers and customs brokers must verify that the item is indeed made of paper, paper pulp, or cellulose wadding and is designed as an article of apparel or clothing accessory. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing the Explanatory Notes to the Harmonized System is crucial for accurate classification.
How is the duty calculated for products under HS 481850?
A shipment of 1,000 disposable paper chef hats, weighing 50 kg and declared at a 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 0.5% ad valorem, applied to the declared customs value. The calculation is: 0.5% × $200 USD = $10.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 4818.50.0000.
Which trade agreements reduce duties for HS 481850?
Several free trade agreements may reduce the applicable duty rate for HS 481850, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration or certificate is required, depending on the specific requirements of US Customs and Border Protection. Other agreements, like the Generalized System of Preferences (GSP), may also offer reduced or free entry for eligible developing countries, often requiring a GSP Form A.
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FAQ
What are the typical import duty rates for HS code 481850 (articles of apparel and clothing accessories of paper)?
Import duty rates for HS code 481850 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 0.00%. In the European Union, as per TARIC, the rate can be 0.00% or higher depending on specific product types and origin. The UK Trade Tariff also shows varying rates, often around 0.00% for many origins but can reach up to 26.5% for certain goods under specific trade regimes. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your goods and origin.
What specific criteria determine if an item falls under HS code 481850 for apparel and clothing accessories?
HS code 481850 covers articles of apparel and clothing accessories made wholly or partly of paper, paper pulp, or fibrous cellulose. This includes items like disposable paper garments (e.g., medical gowns, coveralls), paper hats, paper masks, and paper aprons. The key classification criterion is the material composition. Items made from materials like nonwovens derived from paper pulp or cellulose fibers, which are designed for single use or limited reuse and function as apparel or accessories, are typically classified here. Items that are primarily for packaging or other non-apparel functions, even if made of paper, would be classified elsewhere.
Are there specific documentation requirements for importing goods classified under HS 481850?
While HS code 481850 itself does not typically trigger highly specialized documentation beyond standard import requirements, importers must be prepared to provide a commercial invoice, packing list, and bill of lading or air waybill. Crucially, the customs declaration must accurately reflect the material composition and intended use of the goods to ensure correct classification. Depending on the importing country and the specific product, certificates of origin may be required to claim preferential duty rates under trade agreements. For certain disposable medical apparel, additional health or safety certifications might be necessary.
How are import duties calculated for HS 481850, and can you provide an example?
The duty calculation for HS 481850 depends on the specific duty rate applied by the importing country. Rates can be ad valorem (a percentage of the value) or specific (a fixed amount per unit). For example, if a country applies a 5% ad valorem duty rate to an import of paper aprons valued at $1,000, the duty would be calculated as: 5% of $1,000 = $50. If a specific duty rate of $0.10 per piece is applied to 500 paper hats, the duty would be: $0.10/piece × 500 pieces = $50. Always verify the applicable duty rate basis (ad valorem or specific) and the correct valuation or quantity for calculation.
Which common trade agreements might offer preferential duty rates for HS 481850 imports?
Preferential duty rates for HS 481850 are often available through various trade agreements. For instance, goods originating from countries that are part of the USMCA (United States-Mexico-Canada Agreement) may benefit from reduced or zero duties when imported into the United States, Canada, or Mexico, provided they meet the rules of origin. Similarly, the EU has numerous Free Trade Agreements (FTAs) with countries worldwide that can reduce or eliminate duties on paper apparel. The UK also has a network of FTAs post-Brexit. Importers must confirm the origin of their goods and consult the specific trade agreement and the importing country's tariff schedule to determine eligibility for preferential treatment.