HS 482090 Other
Quick Answer: Articles of paper or paperboard, not otherwise specified under HS 4820, 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 residual category captures items such as paper or paperboard articles for stationery, bookbinding, or similar purposes that do not fit into more specific HS 4820 subheadings. Importers should carefully review the specific product details against the descriptions in Chapter 48 of the Harmonized System to ensure correct classification, as misclassification can lead to incorrect duty assessments. CustomTariffs aggregates this data for compliance purposes.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4820900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4820900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4820900000 | 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 482090 cover?
This subheading covers other articles of paper, paperboard, cellulose wadding or webs of cellulose fibres, of a kind used for stationery, office, school or similar purposes, not elsewhere specified within heading 4820. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes items such as paper or paperboard boxes, cases, and similar containers, not being of corrugated paper or paperboard, and other miscellaneous paper stationery items that do not fit into more specific subheadings like albums, books, or registers. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail on the scope of this residual category.
What falls outside HS 482090?
The following products are excluded from HS 482090: paper or paperboard of heading 4801 to 4802, or paper, paperboard, or cellulose wadding of heading 4803 to 4807. Specifically, items like plain writing paper, drawing paper, or paper for printing books and the like, as well as corrugated paper or paperboard, are classified elsewhere. Also excluded are items that are primarily functional rather than stationery, such as packaging materials for goods or articles that are primarily made of other materials with only a paper component, like certain plastic binders with paper inserts.
What are common classification mistakes for HS 482090?
A common error is misclassifying items that are primarily designed for packaging or display rather than for stationery, office, or school use. For instance, simple paperboard boxes intended solely for retail packaging of other goods would typically fall under Chapter 48, but not under heading 4820. Another mistake involves classifying items that have a significant component of other materials, such as plastic folders with paper inserts, where the classification might depend on the predominant material or the primary function, as guided by the General Rules for the Interpretation of the Harmonized System (GRI).
How should importers classify products under HS 482090?
The correct procedure for classifying products under HS 482090 involves a thorough examination of the product's composition, function, and intended use. Importers and customs brokers should first consult the WCO Harmonized System Explanatory Notes and the specific national tariff schedules, such as the USITC HTS or the EU TARIC. If the product is made of paper, paperboard, or cellulose wadding, is intended for stationery, office, or school purposes, and does not fit into any more specific subheading of heading 4820, then HS 482090 is likely applicable. Verification with customs authorities or a customs broker is recommended for complex cases.
How is the duty calculated for products under HS 482090?
A set of 100 plain paper envelopes, measuring 110 x 220 mm, declared at a customs value of $15.00 USD, would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for HS code 482090 in the USITC Harmonized Tariff Schedule is 0.0% ad valorem. Therefore, the calculation is 0.0% × $15.00 = $0.00. This specific example assumes no preferential trade agreement benefits apply and the standard MFN rate is utilized.
Which trade agreements reduce duties for HS 482090?
Several free trade agreements may reduce the applicable duty rate for HS 482090, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for qualifying goods from certain developing countries. To claim these preferences, documentation such as a USMCA Certificate of Origin or a GSP Form A may be required, depending on the specific agreement and originating country.
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FAQ
What is the import duty for HS code 482090 in the United States?
For goods classified under HS code 482090 (Other articles of stationery, of paper or paperboard, of a kind used for writing, printing or drawing, not elsewhere specified), the U.S. Most Favored Nation (MFN) duty rate is 0.00%. However, importers should always verify the applicable duty rate based on the country of origin and any potential trade agreements. For example, goods from countries with a Free Trade Agreement (FTA) with the U.S. may be eligible for duty-free entry, provided they meet the rules of origin. Always consult the Harmonized Tariff Schedule of the United States (HTSUS) maintained by the U.S. International Trade Commission (USITC) for the most current and precise tariff information.
How is the duty calculated for HS 482090 if it were subject to a specific rate, for instance, 3.5% ad valorem?
If HS code 482090 were subject to a 3.5% ad valorem duty rate, the duty would be calculated as a percentage of the declared customs value of the imported goods. For example, if an importer declared goods valued at $10,000 USD, the duty would be calculated as: $10,000 (Customs Value) × 0.035 (Duty Rate) = $350.00 USD. It is crucial to note that the actual duty rate for this code is often 0.00% in many major markets, but this example illustrates the ad valorem calculation method.
What documentation is typically required for importing goods under HS code 482090?
While HS code 482090 itself does not typically trigger specific documentary requirements beyond standard import documentation, the nature of the goods being imported is key. Importers and customs brokers should be prepared to provide a commercial invoice detailing the description, quantity, and value of the goods, a packing list, and a bill of lading or air waybill. Depending on the specific 'other' articles classified under this code, additional documentation might be necessary if they fall under specific regulatory controls (e.g., if they contain certain materials or are intended for specific uses). Always check the specific import requirements of the destination country and consult resources like the USITC HTSUS or the EU TARIC database.
Are there preferential duty rates available for HS code 482090 under common trade agreements?
Yes, preferential duty rates are often available for goods classified under HS code 482090, depending on the country of origin and the trade agreements in place. For instance, under the United States-Mexico-Canada Agreement (USMCA), goods originating from Canada or Mexico may qualify for duty-free entry if they meet the agreement's rules of origin. Similarly, the European Union's Generalized Scheme of Preferences (GSP) or other preferential trade agreements may offer reduced or zero duty rates for eligible goods from developing countries. Importers must ensure they have the necessary proof of origin documentation to claim these preferential rates. Consulting the relevant trade agreement text and the destination country's tariff schedule (e.g., UK Trade Tariff for the UK) is essential.
What distinguishes items classified under HS 482090 from other headings within Chapter 48 of the Harmonized System?
HS code 482090 is a residual category for 'Other' articles of stationery, of paper or paperboard, of a kind used for writing, printing or drawing, not elsewhere specified. This means that items are classified under 482090 only if they do not fit into more specific subheadings within heading 4820 (e.g., 482010 for registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar items) or other headings within Chapter 48. The classification hinges on whether the article is made of paper or paperboard, is a type of stationery, and is intended for writing, printing, or drawing, but is not specifically covered elsewhere. For example, specialized paper sheets for technical drawing that are not pre-ruled or bound might fall here if not classified elsewhere.