HS 482030 Binders (other than book covers), folders and file covers

Quick Answer: Binders, folders, and file covers imported under HS 482030 enter the UK at 0.00%, the EU at 0.00%, and the US at rates ranging from Free to 3.5% ad valorem. This classification covers stationery items designed for organizing or holding documents, excluding book covers. Importers should note the significant duty rate disparity for the US market, which can impact landed costs. Exporters should verify specific US tariff subheadings for precise duty application. CustomTariffs aggregates this data, highlighting the importance of accurate classification for compliance and cost management.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
4820300000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
4820300000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
48203000 Free — —
4820300020 — — ["kg"]
4820300040 — — ["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 482030 cover?

This subheading covers binders (other than book covers), folders, and file covers, primarily made of paper or paperboard, often reinforced with other materials. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these items are designed for organizing and protecting documents. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes items like ring binders, lever arch files, document wallets, and expanding files, provided they are not primarily designed as book covers.

What falls outside HS 482030?

The following products are excluded from HS 482030: book covers (classified under HS 482010), stationery items like notebooks and pads (HS 482010), albums (HS 482050), and boxes and cases of paper or paperboard (HS 4819). Items made predominantly of plastic, metal, or textile materials, even if used for similar purposes, are also excluded and would be classified under their respective material headings. For instance, a plastic file folder would not fall under this paper-based subheading.

What are common classification mistakes for HS 482030?

A common error is misclassifying binders or folders that are primarily made of materials other than paper or paperboard, such as plastic or leather, which would fall under different HS headings. Another mistake involves confusing these items with book covers, which are specifically excluded under General Rule of Interpretation (GRI) 3. Importers may also incorrectly classify stationery items like notepads or diaries under this subheading when they belong to HS 482010, failing to distinguish between organizational tools and writing materials.

How should importers classify products under HS 482030?

The correct procedure for classifying products under HS 482030 involves a thorough examination of the product's material composition and intended function. Importers and customs brokers must determine if the item is a binder, folder, or file cover and confirm that its primary component is paper or paperboard. Consulting the WCO HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or UK Trade Tariff, is crucial for accurate classification and to avoid potential penalties.

How is the duty calculated for products under HS 482030?

A shipment of 1,000 units of a standard paper lever arch file, each weighing 0.5 kg and 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 rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4820300000.

Which trade agreements reduce duties for HS 482030?

Several free trade agreements may reduce the applicable duty rate for HS 482030, 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 Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods. To claim these preferences, importers typically require a self-certified origin statement or a certificate of origin, depending on the specific agreement and jurisdiction.

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Which HS Codes Are Related?

HS 482010 HS 482020 HS 482040 HS 482050 HS 481960 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 482030 (Binders, folders, file covers)?

Import duty rates for HS code 482030 vary by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 3.5% ad valorem. In the European Union, under the TARIC system, the rate is 0.00% ad valorem. The UK Trade Tariff also lists a rate of 0.00% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.

How is the duty for HS code 482030 calculated? Can you provide an example?

The duty for HS code 482030 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of binders valued at $10,000 is imported into the United States, and the MFN duty rate of 3.5% applies, the calculated duty would be $10,000 (value) × 0.035 (duty rate) = $350. Always ensure the customs value is determined according to the valuation rules of the importing country.

What are the key classification criteria for goods under HS code 482030?

HS code 482030 covers binders, folders, and file covers, primarily made of paper or paperboard, or if made of other materials, they must be lined, covered, or decorated with paper or paperboard. Key criteria include their function as organizing or holding documents, and their construction. Items that are primarily book covers or are bound like books are typically classified elsewhere. The WCO's Explanatory Notes to the Harmonized System provide detailed guidance on distinguishing these products.

Are there preferential duty rates or trade agreements that might affect imports under HS code 482030?

Yes, preferential duty rates can significantly impact imports under HS code 482030. For example, goods originating from countries with a Free Trade Agreement (FTA) with the importing nation may qualify for reduced or zero duty rates. For instance, imports into the EU from countries with an Association Agreement might benefit from preferential treatment. Importers must possess valid proof of origin documentation, such as a Certificate of Origin, to claim these benefits. Always verify the specific provisions of applicable trade agreements.

What documentation is typically required for customs clearance of HS code 482030?

Standard documentation for clearing goods under HS code 482030 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and any claimed preferential treatment, a Certificate of Origin might be necessary. For goods originating from certain regions or subject to specific regulations, additional health, safety, or environmental certificates may be requested. It is advisable for importers and customs brokers to consult the customs authority of the destination country for a comprehensive list of required documents.