HS 482290 Other
Quick Answer: Goods imported under HS 482290 enter the UK at 0.00%, the EU at 0.00%, and the US at a range of Free to 35% ad valorem. This classification, designated as "Other," applies to spools, bobbins, cops, and similar supports of paper or paperboard, not elsewhere specified within Chapter 48. These are typically used for winding yarn, thread, or similar materials. Importers should be aware of the significant duty rate disparity in the US, which necessitates careful verification of the specific sub-heading and any applicable trade agreements. CustomTariffs aggregates this information, highlighting the need for precise classification to ensure compliance and optimize duty payments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4822900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4822900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4822900000 | 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 482290 cover?
This subheading covers other containers, of paper or paperboard, not elsewhere specified within heading 4822. This includes a wide array of packaging items such as boxes, cartons, cases, and tubes, primarily made from paper or paperboard, that are designed for the packaging, transport, or sale of goods. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, these items are distinct from those covered by more specific subheadings within 4822, such as those for reels or spools. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide further detail on the scope of this residual category, emphasizing that the material composition and intended use as a container are paramount for classification.
What falls outside HS 482290?
The following products are excluded from HS 482290: containers of paper or paperboard that are specifically enumerated in other subheadings of heading 4822, such as reels and spools for yarn, cordage, cable, etc. (HS 482210). Additionally, items that are not primarily containers, or are made from materials other than paper or paperboard, will not be classified here. For instance, rigid plastic containers, textile bags, or wooden crates, even if used for similar purposes, fall under different HS headings. Boxes that are primarily designed for display rather than containment might also be classified elsewhere.
What are common classification mistakes for HS 482290?
A common error is misinterpreting the "other" designation, leading to the incorrect classification of items that should fall under more specific subheadings within heading 4822 or even other headings entirely. For example, paper tubes used for winding textiles or paper might be mistakenly classified here if their specific function as a spool or reel is overlooked. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial. Overlooking the primary function or material composition can lead to misclassification.
How should importers classify products under HS 482290?
The correct procedure for classifying products under HS 482290 involves a thorough examination of the product's material composition, construction, and intended use. Importers and customs brokers must first consult the WCO Harmonized System Explanatory Notes and the specific national tariff schedules, such as the USITC HTS or EU TARIC. They should determine if the product fits the description of "other containers, of paper or paperboard" and if it is not specifically provided for in any other subheading of heading 4822. A detailed product description, including dimensions, material specifications, and intended application, is essential for accurate classification.
How is the duty calculated for products under HS 482290?
A shipment of 1,000 custom-printed paperboard gift boxes, each weighing 0.1 kg and declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared customs value. The calculation is $500 USD (declared value) × 0.07 (MFN duty rate) = $35.00. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 482290. Note that specific countries might have different rates under preferential trade agreements.
Which trade agreements reduce duties for HS 482290?
Several free trade agreements may reduce the applicable duty rate for HS 482290, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a duty rate of Free for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible goods from designated developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP countries is typically required, depending on the specific jurisdiction and the product's origin.
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FAQ
What are the typical import duty rates for HS code 482290?
HS code 482290 covers 'Other' made up packing materials of paper or paperboard, not specifically classified elsewhere within heading 4822. Duty rates can vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 3.5% ad valorem. In contrast, the EU's TARIC system may list a 0.00% duty rate for certain origins, while the UK Trade Tariff also shows a 0.00% duty rate for many preferential origins. Importers must consult the specific tariff schedule of their destination country for the applicable rate.
How is the import duty for HS code 482290 calculated, and can you provide an example?
The duty calculation depends on whether the rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For HS 482290, the US MFN rate is 3.5% ad valorem. If an importer brings in goods valued at $10,000 USD, the duty would be calculated as: $10,000 (value) × 0.035 (duty rate) = $350 USD. If a specific duty were applicable (e.g., $0.10 per kilogram), the calculation would be: 500 kilograms (net weight) × $0.10/kilogram = $50 USD. Always verify the basis of duty calculation (ad valorem, specific, or compound) with the importing country's customs authority.
What documentation is typically required for importing goods classified under HS 482290?
Standard import documentation for HS 482290 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin if preferential duty rates are claimed. Depending on the importing country and the specific nature of the 'other' packing materials, additional documentation such as safety data sheets (SDS) for certain chemical treatments or compliance certificates might be necessary. It is crucial to confirm specific requirements with the customs authority of the destination country.
How does the 'Other' designation in HS 482290 affect classification, and what are common items found under this code?
The 'Other' designation in HS 482290 means it applies to made up packing materials of paper or paperboard that do not fit into the more specific subheadings of 4822 (e.g., boxes, cases, cartons, tubes, pipes, and cones). Common items classified here might include paper or paperboard collars, cuffs, and similar supports for clothing; paper or paperboard partitions, whether or not folded; and other specialized paperboard packaging components not covered by more precise descriptions. Correct classification relies on ensuring the item is indeed a 'made up packing material' and that no other more specific HS code accurately describes it.
Which trade agreements commonly offer preferential duty rates for HS code 482290?
Preferential duty rates for HS 482290 are often available through various free trade agreements (FTAs) and regional trade blocs. For instance, goods originating from countries that are part of the European Union (EU) may benefit from a 0.00% duty rate under the EU's Common Customs Tariff when imported into the EU. Similarly, the United Kingdom's tariff schedule often lists 0.00% for goods from countries with which it has preferential trade agreements. Importers should verify the rules of origin and specific provisions of relevant FTAs, such as USMCA for North America or agreements involving EFTA countries, to determine eligibility for reduced or zero duties.