HS 481930 Sacks and bags, having a base of a width of 40 cm or more

Quick Answer: Sacks and bags with a base width of 40 cm or more imported under HS 481930 enter the UK and EU duty-free, while the US applies a Most Favored Nation (MFN) rate of 35% for some classifications within this code, with others being free. This classification specifically covers large sacks and bags, often made from paper, plastics, or woven materials, designed for bulk packaging and transport of goods such as grains, cement, or chemicals. Importers should verify the specific subheadings and applicable duty rates in each destination country, as the US has multiple tariff lines for this description. CustomTariffs aggregates this information, highlighting the significant duty differential for US imports.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
4819300000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
4819300000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
4819300020 — — ["kg"]
4819300040 — — ["kg"]
48193000 Free — —

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?

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What products does HS 481930 cover?

This subheading covers paper or paperboard sacks and bags, including conical forms, with a base of a width of 40 cm or more. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category specifically includes packaging items like large paper grocery bags, cement bags, and other industrial sacks designed for bulk goods. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that the defining characteristic for classification under 481930 is the width of the base, which must be 40 cm or greater.

What falls outside HS 481930?

The following products are excluded from HS 481930: sacks and bags made from materials other than paper or paperboard, such as plastics or textiles, even if they have a base width of 40 cm or more. Additionally, smaller paper bags with a base width less than 40 cm are classified under HS 481920. Conical paper bags not meeting the base width requirement, or paper bags with integral handles that are primarily designed for retail carrying rather than bulk packaging, may also fall under different classifications, such as HS 481940 for other packing containers.

What are common classification mistakes for HS 481930?

A common error is misinterpreting the "base width" measurement, especially for bags that are not perfectly flat or have gussets. Importers may incorrectly measure the width when the bag is folded or assume a general bag size without precise measurement. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. For HS 481930, the precise measurement of the base width, typically when the bag is laid flat, is crucial and must be 40 cm or more.

How should importers classify products under HS 481930?

The correct procedure for classifying products under HS 481930 involves a multi-step process. First, confirm the product is indeed a sack or bag made of paper or paperboard. Second, accurately measure the width of the base of the bag when it is laid flat; this measurement must be 40 cm or greater. Consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, to verify the specific requirements and any additional notes. If uncertainty remains, seeking a binding ruling from customs authorities is advisable.

How is the duty calculated for products under HS 481930?

A shipment of 10,000 large kraft paper sacks, each with a base width of 50 cm, declared at a customs value of $2,000 USD, would attract a US duty of $100.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value: 5.0% × $2,000 USD = $100.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 481930.

Which trade agreements reduce duties for HS 481930?

Several free trade agreements may reduce the applicable duty rate for HS 481930, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the US duty-free. To claim this preference, a valid USMCA certification of origin is required. For goods originating from countries that are beneficiaries of the Generalized System of Preferences (GSP) program, a Form A (GSP) certificate of origin is typically needed to claim reduced or duty-free entry into the US, often resulting in a 0% duty rate.

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Which HS Codes Are Related?

HS 481940 HS 481950 HS 481960 HS 481830 HS 481910 HS 481920

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 481930 (Sacks and bags, having a base of a width of 40 cm or more)?

Import duty rates for HS code 481930 vary significantly by country and trade agreement. For example, under the U.S. Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. However, preferential rates under Free Trade Agreements (FTAs) may also apply. Importers should consult the specific tariff schedule of the importing country, such as the USITC HTS, EU TARIC, or UK Trade Tariff, for the most accurate and current rates applicable to their origin and destination.

What specific criteria determine if a sack or bag falls under HS code 481930?

The primary classification criterion for HS code 481930 is that the product must be a sack or bag made of paper, paperboard, or other materials specified in Chapter 48 of the Harmonized System. Crucially, the 'base' of the sack or bag must have a width of 40 cm or more. The 'base width' is generally understood as the dimension of the bottom of the bag when it is laid flat and opened. If the bag has a gusset, the width measurement should account for the gusset when the bag is opened to its full capacity.

How is the import duty for HS code 481930 calculated, and can you provide an example?

The calculation of import duty depends on the specific duty rate applied (e.g., ad valorem, specific, or compound). For an ad valorem duty rate, the duty is a percentage of the declared customs value of the goods. For example, if the duty rate is 3.5% ad valorem and the declared customs value of a shipment of sacks is $10,000, the duty would be calculated as: $10,000 (Value) × 0.035 (Duty Rate) = $350 (Duty Amount). If a specific duty rate applies (e.g., per unit or per weight), the calculation would be based on the quantity or weight of the imported goods. Always verify the applicable duty type and rate for your specific import.

What documentation is typically required for importing goods classified under HS code 481930?

Standard import documentation for HS code 481930 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 origin and destination, a certificate of origin may be required, especially if preferential duty rates are claimed under a Free Trade Agreement. Importers should also be prepared to provide product specifications or samples if customs authorities require further verification of classification.

Which common trade agreements might offer preferential duty rates for HS code 481930, and how can importers verify eligibility?

Many trade agreements can provide preferential duty rates for goods classified under HS code 481930. Examples include the United States-Mexico-Canada Agreement (USMCA), various EU Free Trade Agreements with partner countries, and the UK's Global Tariff which incorporates preferences from its independent trade deals. To verify eligibility, importers must confirm that the goods meet the Rules of Origin stipulated in the relevant trade agreement. This typically involves ensuring the goods are wholly obtained in the partner country or have undergone sufficient transformation according to the agreement's criteria. A Certificate of Origin issued by the exporter or manufacturer in the qualifying country is usually required as proof of eligibility.