HS 481890 Other
Quick Answer: Paper products not specifically classified elsewhere under heading 4818 enter the UK and EU duty-free, while US imports face a 30% Most Favored Nation (MFN) duty rate. HS code 481890 serves as a residual category for paper and paperboard articles used for household or sanitary purposes, not covered by more specific subheadings within 4818. This includes items like paper handkerchiefs, towels, and table linen, provided they are not further processed or of a kind covered by other chapters. Importers should carefully review specific product descriptions against the Chapter 48 notes and national tariff schedules to ensure correct classification, as misclassification can lead to penalties. CustomTariffs aggregates this data for compliance professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4818900000 | — | — | — |
| 4818901000 | 0.00 % | — | — |
| 4818909000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4818909000 | 0.00 % | — | — |
| 4818900000 | 0.00 % | — | — |
| 4818901000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 48189000 | Free | — | — |
| 4818900020 | — | — | ["kg"] |
| 4818900080 | — | — | ["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 481890 cover?
This subheading covers other paper, paperboard, cellulose wadding, and webs of cellulose fibres, not elsewhere specified or included within Heading 4818, which pertains to sanitary and household paper products. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this residual category is for items that do not fit into the more specific subheadings of 4818, such as toilet paper, facial tissues, or napkins. For instance, certain specialized paper filters or specific types of paper packaging not covered by other headings might fall here if they meet the general criteria of Heading 4818 and are not otherwise classified.
What falls outside HS 481890?
The following products are excluded from HS 481890: paper and paperboard of Heading 4801 to 4807, as well as paper and paperboard that have been further worked or treated beyond the scope of Heading 4818. For example, printed paper products covered by Chapter 49, such as books or labels, are classified separately. Similarly, paper or paperboard that has undergone significant coating, impregnating, or laminating processes, unless specifically for sanitary or household use as defined by the heading, will be classified under different headings within Chapter 48 or other chapters. Items like paper bags (HS 4819) or paper boxes (HS 4819) are also excluded.
What are common classification mistakes for HS 481890?
A common error is the misclassification of paper products that have specific end-uses or manufacturing characteristics that place them under more precise HS codes. For example, paper or paperboard that is printed with designs or instructions, even if intended for household use, might be more appropriately classified under Chapter 49. Conversely, items that are not primarily intended for sanitary or household use, but are made of paper or cellulose wadding, could be mistakenly placed in 481890. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to avoid these errors.
How should importers classify products under HS 481890?
The correct procedure for classifying products under HS 481890 involves a thorough examination of the product's material composition, intended use, and any specific treatments or workings. Importers and customs brokers must first consult the Explanatory Notes to the Harmonized System for Heading 4818 and the specific definitions within their national tariff schedule, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database. If a product is made of paper, paperboard, cellulose wadding, or webs of cellulose fibres, and it is not specifically covered by other subheadings within 4818 or by other HS headings entirely, then 481890 becomes the appropriate classification. Verification with customs authorities or a qualified trade consultant is recommended for complex cases.
How is the duty calculated for products under HS 481890?
A shipment of 1,000 kilograms of specialized paper filters, 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 of the United States (HTSUS) under the relevant subheading for paper filters, which may fall under 481890 if not otherwise specified. It is important to note that specific end-use or material composition can lead to different classifications and duty rates.
Which trade agreements reduce duties for HS 481890?
Several free trade agreements may reduce the applicable duty rate for HS 481890, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for originating goods from Canada and Mexico. The European Union's Generalized Scheme of Preferences (GSP) may also offer preferential rates, often Free, for originating goods from certain developing countries. For example, goods originating from Vietnam under the EU's GSP could be eligible for reduced duties. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a EUR.1 movement certificate for certain EU preferences, depending on the specific agreement and origin country.
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FAQ
What are the typical import duty rates for products classified under HS code 481890?
HS code 481890, designated for 'Other' paper, paperboard, cellulose wadding, and webs of cellulose fibers, typically faces varied duty rates depending on the importing country's tariff schedule. For instance, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is often 0.00%. However, preferential rates under trade agreements may also apply. Importers should consult the specific tariff schedule of their destination country for the most accurate and up-to-date rates. The World Customs Organization (WCO) provides the framework for HS codes, but national customs authorities set the definitive duty rates.
How is the import duty for HS 481890 calculated, and can you provide an example?
The calculation of import duty for HS code 481890 depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). Let's assume a hypothetical scenario where a product classified under 481890 has a specific duty rate of $0.10 per kilogram and the importer brings in 1,000 kilograms. The total duty would be calculated as: Duty Rate × Quantity = Duty Amount. In this example: $0.10/kg × 1,000 kg = $100.00. If the duty were ad valorem, for example, 3.5%, and the customs value of the goods was $5,000, the duty would be: 3.5% × $5,000 = $175.00. Always verify the applicable duty basis (ad valorem or specific) and rate for your specific import.
What classification criteria distinguish items under HS 481890 from other headings in Chapter 48?
HS code 481890 serves as a residual category for articles of paper, paperboard, cellulose wadding, and webs of cellulose fibers that are not specifically enumerated in other headings of Chapter 48. This includes items like paper handkerchiefs, cleansing tissues, towels, table cloths, bed sheets, and similar household, hygiene, or catering articles, of paper or paperboard, not elsewhere specified or included. If an article fits the general description of paper or cellulose-based products but does not meet the specific criteria for headings such as 4818.10 (paper handkerchiefs), 4818.20 (paper towels and napkins), or 4818.30 (tablecloths and similar), it will likely fall under 481890. Precise classification requires careful review of the Chapter Notes and Section Notes of the Harmonized System.
Are there specific documentation requirements for importing goods under HS code 481890?
While HS code 481890 itself doesn't mandate unique documentation beyond standard import requirements, the nature of the goods classified under it may trigger specific needs. Importers should be prepared to provide a commercial invoice detailing the value and description of the goods, a packing list, and a bill of lading or air waybill. Depending on the specific product and its end-use, additional documentation might be required, such as certificates of origin if preferential duty rates are claimed under trade agreements, or specific health or safety certifications if the products are intended for hygiene or food contact. Always consult the customs authority of the importing country for a comprehensive list of required documents.
How do trade agreements, such as USMCA or EU trade deals, impact the duty rates for HS code 481890?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 481890 if the goods meet the rules of origin stipulated in the agreement. For example, if a product classified under 481890 originates in a country that has a Free Trade Agreement (FTA) with the importing country (e.g., the USMCA between the US, Mexico, and Canada, or various EU FTAs), it may qualify for preferential duty rates, often 0.00%. To benefit from these agreements, importers must possess a valid Certificate of Origin and ensure the goods comply with the specific origin criteria (e.g., regional value content, tariff shift). It is crucial to consult the text of the relevant trade agreement and the importing country's customs regulations to determine eligibility and required documentation.