HS 481920 Folding cartons, boxes and cases, of non-corrugated paper or paperboard
Quick Answer: Folding cartons, boxes, and cases of non-corrugated paper or paperboard imported under HS 481920 enter the UK at 0.00%, the EU at 0.00%, and the US at Free for some lines and 35% for others. This classification covers a wide array of packaging items, such as cereal boxes, shoe boxes, and gift boxes, that are constructed from paper or paperboard but do not possess the corrugated structure found in shipping containers. Importers should verify the specific subheadings within the US tariff schedule to determine the applicable duty rate. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4819200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4819200000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4819200040 | — | — | ["kg"] |
| 48192000 | Free | — | — |
| 4819200020 | — | — | ["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 481920 cover?
This subheading covers folding cartons, boxes, and cases, specifically those manufactured from non-corrugated paper or paperboard. According to the WCO Harmonized System Nomenclature, this category includes items like shoe boxes, cereal boxes, and gift boxes that are designed to be folded for storage or transport. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database further define these as collapsible containers, often printed, for the retail packaging of various goods, excluding those made from corrugated paperboard.
What falls outside HS 481920?
The following products are excluded from HS 481920: containers made from corrugated paper or paperboard, such as standard shipping boxes, are classified under HS 481910. Additionally, rigid boxes that are not designed to be folded, or those with significant textile or plastic components, may fall under different headings. For instance, wooden cases or boxes are classified in Chapter 44, and metal containers are found in Chapter 73 or 76, respectively, based on the primary material of construction.
What are common classification mistakes for HS 481920?
A common error is misinterpreting the "non-corrugated" aspect of the paperboard. Importers may mistakenly classify boxes made from single-wall or double-wall corrugated paperboard under this subheading, when they should be classified under HS 481910. Another mistake involves confusing these folding cartons with rigid boxes or containers made from other materials, failing to apply General Rule of Interpretation (GRI) 1, which emphasizes the Section and Chapter Notes and the wording of the headings and subheadings.
How should importers classify products under HS 481920?
The correct procedure for classifying products under HS 481920 involves a careful examination of the material composition and construction of the packaging. Importers and customs brokers must verify that the item is indeed a folding carton, box, or case made from paper or paperboard that is not corrugated. Consulting the Explanatory Notes to the Harmonized System and the specific tariff schedule of the importing country, such as the USITC HTS or EU TARIC, is crucial for accurate classification.
How is the duty calculated for products under HS 481920?
A shipment of 1,000 paperboard gift boxes, each weighing 0.05 kg for a total of 50 kg, declared at a customs value of $200 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 3.5% ad valorem for similar items under HS 481920, the duty would be $7.00 USD (3.5% × $200). This calculation is based on the ad valorem rate applied to the declared customs value, as published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 481920?
Several free trade agreements may reduce the applicable duty rate for HS 481920, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying goods originating from Canada or Mexico can enter the United States duty-free. For example, paperboard boxes originating from Mexico would benefit from a 0% preferential rate. To claim this preference, a valid USMCA Certificate of Origin or a self-certified origin statement is typically required, depending on the shipment value and specific regulations.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 481920 (folding cartons, boxes, and cases of non-corrugated paper or paperboard)?
The import duty rates for HS code 481920 vary significantly by country and trade agreement. For example, under the US Most Favored Nation (MFN) tariff schedule, the rate is 0.00%. However, preferential rates under trade agreements may differ. Importers should consult the specific tariff schedule of the importing country and any applicable trade agreements. The UK's tariff also lists a 0.00% duty rate for this classification. The EU's TARIC system may show different rates depending on the origin of the goods and specific trade arrangements.
What are the key classification criteria for goods falling under HS code 481920?
HS code 481920 covers folding cartons, boxes, and cases that are manufactured from non-corrugated paper or paperboard. Key criteria include the material (paper or paperboard, not corrugated), the construction (folding, box-like or case-like), and the primary function (packaging or containment). Goods made from corrugated paperboard would be classified elsewhere, typically under HS code 481910. The product must be ready for use as packaging without further significant assembly.
How is the import duty calculated for HS code 481920, and can you provide an example?
Import duty for HS code 481920 is typically calculated based on either an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit of quantity). For instance, if a country applies a 3.5% ad valorem duty rate on HS 481920, and the declared customs value of a shipment of folding cartons is $10,000 USD, the duty would be calculated as: 3.5% of $10,000 = $350 USD. If a specific duty rate of $0.05 per kilogram were applied, and the shipment weighed 500 kg, the duty would be 500 kg * $0.05/kg = $25 USD. Always verify the applicable duty calculation method and rate for the specific importing country.
Which common trade agreements might affect the duty rates for HS code 481920?
Trade agreements can significantly reduce or eliminate duties on goods classified under HS code 481920. For example, goods originating from countries that are part of the European Union's preferential trade agreements (e.g., with Canada under CETA, or with Japan under the EPA) may benefit from reduced or zero duties when imported into the EU. Similarly, goods imported into the United States from countries with Free Trade Agreements (FTAs), such as the USMCA (United States-Mexico-Canada Agreement), may qualify for preferential duty rates. Importers must ensure they meet the rules of origin requirements stipulated by each trade agreement to claim preferential treatment.
What documentation is typically required for importing goods under HS code 481920?
Standard import documentation for HS code 481920 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 importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Customs brokers should also be prepared to provide product specifications or samples if customs authorities request further verification of classification or material composition.