HS 481940 Other sacks and bags, including cones
Quick Answer: Other sacks and bags, including cones, imported under HS 481940 enter the UK at 0.00%, the EU at 0.00%, and the US at 35% or Free, depending on the specific product and country of origin. This classification covers a broad range of paper sacks and bags, not specifically designed for retail sale, such as those used for industrial packaging, agricultural products, or waste disposal. Importers should be aware of the significant duty rate disparity in the US, necessitating careful product description and potential use of preferential trade agreements. CustomTariffs aggregates this information, highlighting the importance of verifying specific rates based on the exact material and end-use.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4819400000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4819400000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 48194000 | Free | — | — |
| 4819400020 | — | — | ["kg"] |
| 4819400040 | — | — | ["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 481940 cover?
This subheading covers other sacks and bags, including cones, made of paper, paperboard, or cellulose wadding, not specifically enumerated in preceding subheadings of heading 4819. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category includes items like paper shopping bags, paper grocery bags, and paper sacks for industrial use, provided they are not primarily designed for retail sale in their own packaging. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this broad scope for packaging made from paper materials.
What falls outside HS 481940?
The following products are excluded from HS 481940: sacks and bags of plastics (heading 3923), sacks and bags of textiles (Chapter 50-63), and paper bags that are printed with designs or slogans for retail sale as promotional items, which may fall under Chapter 49. Also excluded are paper containers that are not in the form of sacks or bags, such as boxes (heading 481910) or cartons (heading 481920). Cones made of paper for specific industrial uses, such as for yarn or thread, are included, but general paper cones for food service might be classified elsewhere.
What are common classification mistakes for HS 481940?
A common error is misclassifying paper bags that are primarily designed for retail sale with printed branding as general packaging under 481940, when they should be classified under Chapter 49 if the printing is the dominant feature. Another mistake involves confusing these paper sacks with similar items made from other materials, such as plastic bags (3923) or textile bags (Chapter 50-63). Adherence to General Interpretative Rule 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 481940?
The correct procedure for classifying products under HS 481940 involves a thorough examination of the product's material composition, construction, and intended use. Importers and customs brokers must verify that the item is indeed a sack or bag made of paper, paperboard, or cellulose wadding, and not primarily a printed publication or a container of other materials. Consulting the WCO Explanatory Notes, the relevant national tariff schedule (e.g., USITC HTS, EU TARIC), and potentially seeking a binding ruling from customs authorities is recommended for complex cases.
How is the duty calculated for products under HS 481940?
A shipment of 10,000 paper shopping bags, each weighing 50 grams, with a declared customs value of $500 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 0.3% ad valorem, applied to the declared value: 0.003 × $500 = $1.50, and a specific duty of $0.30 per 1000 bags: $0.30 × 10 = $3.00. The total duty is $1.50 + $3.00 = $4.50. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 481940.0000.
Which trade agreements reduce duties for HS 481940?
Several free trade agreements may reduce the applicable duty rate for HS 481940, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The General System of Preferences (GSP) may also offer reduced or Free duty rates for qualifying goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 481940 (Other sacks and bags, including cones)?
Import duty rates for HS code 481940 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 3.5% ad valorem. However, preferential rates may apply. Under the EU's Combined Nomenclature (CN), the autonomous tariff rate is 0.00%. The UK's Trade Tariff also lists a 0.00% duty rate for goods originating from many countries. It is crucial to consult the specific tariff schedule of the importing country for the applicable duty rate.
How is HS code 481940 classified? What are the key criteria for 'other sacks and bags, including cones'?
HS code 481940 covers paper or paperboard sacks and bags, including cones, that are not specifically classified under other headings within Chapter 48. Key classification criteria include the material (paper or paperboard), the form (sacks, bags, or cones), and their intended use for packaging or containment. Items must not meet the criteria for more specific headings, such as those for retail packing cases or certain types of paper bags with handles. The World Customs Organization (WCO) Explanatory Notes provide further guidance on distinguishing these goods.
What documentation is typically required for importing goods classified under HS 481940?
Standard import documentation for HS code 481940 generally includes a commercial invoice, packing list, and bill of lading or air waybill. 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. Importers should also ensure compliance with any specific labeling or marking requirements mandated by the destination country.
How is the import duty calculated for HS 481940, using the US MFN rate as an example?
The import duty for HS code 481940 is typically calculated on an ad valorem basis, meaning it's a percentage of the customs value of the goods. Using the US MFN rate of 3.5% as an example: If an importer declares goods with a customs value of $10,000, the duty would be calculated as $10,000 (customs value) × 0.035 (duty rate) = $350.00. Always verify the exact customs valuation rules and the applicable duty rate for the specific import transaction.
Which trade agreements commonly offer preferential duty rates for HS code 481940?
Preferential duty rates for HS code 481940 can be accessed through various Free Trade Agreements (FTAs) and other preferential trade arrangements. For instance, goods originating from countries with an FTA with the United States (e.g., USMCA) might qualify for reduced or zero duty rates. Similarly, goods imported into the EU from countries with an Economic Partnership Agreement (EPA) or Association Agreement may benefit from lower tariffs. Importers must ensure that the goods meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin to claim these benefits.