HS 481950 Other packing containers, including record sleeves

Quick Answer: Other packing containers, including record sleeves, imported under HS 481950 enter the UK at 0.00%, the EU at 0.00%, and the US with a range of rates, many of which are free. This classification covers a broad spectrum of paper or paperboard containers not specifically listed elsewhere in Chapter 48, such as folding cartons, boxes, and cases, excluding those made of corrugated paper or paperboard. Importers should be aware that while many major markets offer duty-free entry for these items, the US has several subheadings with varying duty rates, including some as high as 35%. According to CustomTariffs data, careful classification is crucial to ensure the correct duty is applied.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
4819500000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
4819500000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
481950 — — —
48195040 Free — —
4819504020 — — ["kg"]
4819504040 — — ["kg"]
4819502000 Free — ["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?

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What products does HS 481950 cover?

This subheading covers "Other packing containers, including record sleeves" made of paper or paperboard, as defined by the World Customs Organization's Harmonized System (WCO HS) Nomenclature. This includes a wide array of items such as paperboard boxes, cartons, and cases not specifically enumerated in preceding subheadings of heading 4819, provided they are designed for the packing, packaging, or transport of goods. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this broad scope, encompassing items like folding cartons, set-up boxes, and specialized containers for various retail and industrial applications, excluding those primarily for display.

What falls outside HS 481950?

The following products are excluded from HS 481950: containers of paper or paperboard primarily for display purposes (classified under 481940), stationery, office articles, and similar items (Chapter 48, Note 1), and containers made of other materials like plastics (Chapter 39) or metals (Chapter 73-83). For instance, plastic blister packs or metal tins used for packaging would not fall under this subheading. Furthermore, paper bags and sacks, even if used for packing, are typically classified under 481910 or 481920 depending on their construction.

What are common classification mistakes for HS 481950?

A common error is misclassifying paperboard items that are primarily for display rather than packing or transport. According to General Rule of Interpretation (GRI) 3(b), if goods are presented in sets, they are classified according to the component that gives them their essential character; however, for heading 4819, the function as a packing container is paramount. Importers may also mistakenly classify boxes designed for retail sale that are not intended for the initial packing or transport of goods, or items that are more akin to stationery or printed matter.

How should importers classify products under HS 481950?

The correct procedure for classifying products under HS 481950 involves a thorough examination of the item's material composition, construction, and intended use. Importers and customs brokers must ascertain if the product is made of paper or paperboard and if its primary function is to pack, package, or transport other goods. Consulting the WCO HS Explanatory Notes for heading 4819 and cross-referencing with national tariff schedules like the USITC HTS or EU TARIC is crucial to confirm the correct classification and avoid potential penalties.

How is the duty calculated for products under HS 481950?

A shipment of 1,000 custom-printed paperboard gift boxes, each weighing 0.2 kg and declared at a total customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($500 USD × 5.0% = $25.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4819.50.0000.

Which trade agreements reduce duties for HS 481950?

Several free trade agreements may reduce the applicable duty rate for HS 481950, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. For example, paperboard boxes originating from Mexico would be eligible for a 0% duty rate. To claim this preference, a valid USMCA Certificate of Origin or a self-certified origin statement meeting specific requirements must be provided to customs authorities.

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Which HS Codes Are Related?

HS 481960 HS 481940 HS 481910 HS 481920 HS 481930 HS 482030

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 481950 (Other packing containers, including record sleeves) in major markets?

Import duty rates for HS code 481950 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. In the European Union, as per the TARIC database, the rate is often 0.00% ad valorem for goods originating from countries with a preferential trade agreement or for certain general tariff preferences. The UK Trade Tariff also lists a 0.00% duty rate for many originating countries. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your goods.

How is the duty for HS code 481950 calculated, and can you provide an example?

The duty for HS code 481950 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if a shipment of record sleeves (classified under 481950) has a customs value of $10,000 and the applicable duty rate is 3.5% (e.g., US MFN rate), the import duty would be $10,000 * 0.035 = $350.00. Always ensure the customs value is correctly determined according to the relevant valuation rules (e.g., WTO Valuation Agreement).

What are the key classification criteria to ensure goods are correctly classified under HS code 481950?

HS code 481950 covers 'Other packing containers, including record sleeves.' The primary criterion is that the item must be a container made principally of paper, paperboard, cellulose wadding, or webs of cellulose fibres, designed for the packing or wrapping of goods. This includes specialized containers like record sleeves, but excludes items that are primarily for retail display or have a different primary function. If the item is a box, bag, carton, or similar article for packing, and it doesn't fit into more specific headings within 4819 (e.g., folding cartons, rigid boxes), it likely falls under 481950. Consult the Explanatory Notes to the Harmonized System for detailed guidance.

What documentation is typically required when importing goods classified under HS code 481950?

Standard import documentation is generally required for goods under HS code 481950. This includes a commercial invoice detailing the description, quantity, value, and country of origin of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Importers should also be prepared to provide product specifications or samples if customs authorities require verification of classification.

Which common trade agreements might offer preferential duty rates for HS code 481950, and how can importers benefit?

Many trade agreements can provide preferential duty rates, often reducing them to 0.00% ad valorem, for goods classified under HS code 481950. Examples include the United States-Mexico-Canada Agreement (USMCA), agreements between the EU and various countries (e.g., CETA with Canada), and the UK's Global Tariff which incorporates rates from its various Free Trade Agreements. To benefit, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess the required proof of origin, such as a certificate of origin or origin declaration, to present to customs authorities at the time of import.