HS 481960 Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like
Quick Answer: Office storage articles imported under HS 481960 enter the UK at 0.00%, the EU at 0.00%, and the US at a Free rate under the MFN tariff. This classification covers a variety of paper or paperboard articles designed for organizational purposes in commercial or professional settings, such as box files, letter trays, and similar storage containers. While duty-free entry is common in these major markets, importers should be aware of potential non-tariff barriers or specific import documentation requirements. CustomTariffs aggregates this data, highlighting the generally favorable duty landscape for these goods.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4819600000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4819600000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4819600000 | 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 481960 cover?
This subheading covers a variety of articles designed for organization and storage, primarily made of paper or paperboard, specifically intended for use in offices, shops, or similar environments. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes items like box files, letter trays, and storage boxes. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database further clarify that these articles are typically constructed from corrugated or non-corrugated paper or paperboard, often folded or assembled, and are characterized by their utility in managing documents, supplies, or merchandise in a professional setting.
What falls outside HS 481960?
The following products are excluded from HS 481960: articles made from materials other than paper or paperboard, such as plastic or metal storage containers, which would be classified under their respective material headings. Furthermore, while heading 4819 covers packaging containers, this specific subheading is for articles of a kind used in offices, shops, or the like, meaning general-purpose shipping boxes or crates, unless specifically designed for office or shop organization, are not included. For instance, large industrial shipping cartons or decorative gift boxes not intended for office use would fall under different classifications.
What are common classification mistakes for HS 481960?
A common error is misinterpreting the intended use of the article. General packaging boxes, even if made of paper or paperboard, are not classified here if their primary function is shipping rather than office or shop organization. Another mistake involves confusing these articles with stationery items; for example, simple folders or binders made of paper might be classified under heading 4820 if they are not designed as a box file or storage unit. Adherence to General Interpretative Rule 1 and 3 is crucial, ensuring the article's essential character and specific use are considered.
How should importers classify products under HS 481960?
The correct procedure for classifying products under HS 481960 involves a detailed examination of the article's material composition, construction, and intended use. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC database, and review the explanatory notes for heading 4819. It is essential to determine if the product functions as a box file, letter tray, or similar storage article for office or shop environments. Comparing the product's features against the descriptions and examples provided in the tariff schedule is a critical step.
How is the duty calculated for products under HS 481960?
A set of 100 corrugated paperboard document storage boxes, each measuring 35cm x 25cm x 10cm and declared at a customs value of $250 USD, would attract a US duty of $12.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem applied to the declared customs value ($250 USD × 5.0% = $12.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 481960, which specifies an ad valorem duty based on the value of the imported goods.
Which trade agreements reduce duties for HS 481960?
Several free trade agreements may reduce the applicable duty rate for HS 481960. For goods originating from Mexico or Canada, the United States-Mexico-Canada Agreement (USMCA) can provide duty-free entry. For goods originating from the United Kingdom, the UK-US Free Trade Agreement (if enacted and applicable to this product) or the EU-UK Trade and Cooperation Agreement for EU origins would offer preferential rates, potentially Free. Documentation required typically includes a USMCA certification of origin, or for EU origins, an EUR.1 movement certificate or origin declaration.
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FAQ
What are the typical import duty rates for HS code 481960 (Box files, letter trays, storage boxes, etc.)?
Import duty rates for HS code 481960 can vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 3.5% ad valorem. However, preferential rates may apply. For instance, goods from Canada or Mexico under USMCA may have a 0.00% duty rate. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates, as well as any applicable trade agreements. The EU TARIC system and the UK Trade Tariff also provide detailed duty rate information for their respective regions.
What are the key classification criteria for goods under HS code 481960?
HS code 481960 covers 'Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like'. The primary classification criteria are the material (paper or paperboard), the form (boxes, trays, or similar articles), and their intended use ('of a kind used in offices, shops or the like'). This means that while the articles are made of paper or paperboard, they are specifically designed for organizational purposes in commercial or professional settings, distinguishing them from general packaging or household storage items. The WCO (World Customs Organization) provides Explanatory Notes that can offer further guidance on the scope of this heading.
How is the import duty calculated for HS code 481960, and can you provide an example?
The duty calculation for HS code 481960 is typically based on an ad valorem rate, meaning a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 3.5% and you import 1,000 letter trays with a declared customs value of $2 per tray, the total value is $2,000. The import duty would be calculated as: 3.5% of $2,000 = 0.035 * $2,000 = $70.00. It is crucial to ensure that the customs value is correctly declared and that all supporting documentation, such as commercial invoices and packing lists, is accurate.
What documentation is typically required for importing goods classified under HS code 481960?
Standard documentation for importing goods under HS code 481960 generally includes a commercial invoice detailing the description, quantity, unit price, and total value 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. Importers and customs brokers should always verify the specific documentation requirements with the customs authorities of the destination country to avoid delays or penalties.
Which common trade agreements might offer preferential duty rates for HS code 481960?
Several trade agreements can impact duty rates for HS code 481960. For example, under the United States-Mexico-Canada Agreement (USMCA), goods originating from Canada or Mexico may benefit from a 0.00% duty rate when imported into the United States. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with various countries that could reduce or eliminate duties on these articles within the EU. The UK also has its own set of trade agreements post-Brexit. Importers should consult the relevant trade agreement texts and the importing country's tariff schedule to determine eligibility for preferential treatment based on the origin of the goods.