HS 482361 Trays, dishes, plates, cups and the like, of paper or paperboard

Quick Answer: Trays, dishes, plates, cups, and similar disposable or single-use items made from paper or paperboard, classified under HS code 482361, enter the UK and EU duty-free. In the United States, these goods are also generally imported duty-free under the Most Favored Nation (MFN) tariff, though specific subheadings may carry higher rates. According to CustomTariffs data, while the primary MFN rate in the US is free, importers should verify specific subheadings for any applicable duties. This classification is crucial for accurate customs declarations and duty assessment across major trading blocs.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
4823610000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
4823610000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
48236100 Free — —
4823610020 — — ["kg"]
4823610040 — — ["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 482361 cover?

This subheading covers trays, dishes, plates, cups, and similar disposable or single-use articles, manufactured from paper or paperboard, including those that are coated, laminated, or impregnated with plastics, waxes, or other materials to provide a barrier against moisture or grease. According to the World Customs Organization's Harmonized System Nomenclature, these items are designed for serving or holding food and beverages. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to articles primarily of paper or paperboard, regardless of minor plastic or wax coatings.

What falls outside HS 482361?

The following products are excluded from HS 482361: articles of paper or paperboard that are not primarily for serving or holding food and beverages, such as decorative paper plates not intended for food contact, or paperboard boxes for packaging goods. Also excluded are articles made from other materials, even if they resemble paper products, and reusable tableware made from paperboard. For instance, rigid plastic plates or ceramic cups, even if used similarly, would be classified under different headings, and paperboard folders or stationery items are also excluded.

What are common classification mistakes for HS 482361?

A common error is misclassifying composite articles where paper or paperboard is not the predominant material by weight or value, or where the article's primary function is not serving food. For example, paper-lined metal tins or plastic containers with a paperboard sleeve might be incorrectly classified here. According to General Rule of Interpretation (GRI) 3(b), composite goods are classified as if they consisted of the material or component that gives them their essential character. Importers must carefully assess the material composition and intended use.

How should importers classify products under HS 482361?

The correct procedure for classifying products under HS 482361 involves a thorough examination of the product's material composition and intended use. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff. Key considerations include whether the article is primarily made of paper or paperboard and if its function is to serve or hold food or beverages. Obtaining detailed product specifications and manufacturer declarations is crucial for accurate classification.

How is the duty calculated for products under HS 482361?

A shipment of 10,000 paper coffee cups, each with a declared customs value of $0.15 USD, totaling $1,500 USD, would attract a US duty of $150.00 USD. This is calculated using the Most Favored Nation (MFN) ad valorem duty rate of 10.0% published in the USITC Harmonized Tariff Schedule for this specific product. The calculation is: 10.0% × $1,500 USD = $150.00 USD. This rate applies to goods from countries not benefiting from preferential trade agreements.

Which trade agreements reduce duties for HS 482361?

Several free trade agreements may reduce the applicable duty rate for HS 482361, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for member countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific certificate of origin for other agreements, depending on the jurisdiction and the specific trade pact.

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Which HS Codes Are Related?

HS 482320 HS 482370 HS 482340 HS 480261 HS 481960 HS 480610

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 482361 (Trays, dishes, plates, cups, etc., of paper or paperboard)?

Import duty rates for HS code 482361 can vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 0.00%. However, other countries may have different rates. The EU TARIC system and the UK Trade Tariff also provide specific rates applicable within those regions. Always consult the official tariff schedule of the importing country for the most accurate and up-to-date duty information.

How is the duty calculated for paper plates imported under HS 482361?

The duty calculation depends on the specific duty rate applied. If the duty is an ad valorem rate (a percentage of the value), the calculation is straightforward. For instance, if paper plates are subject to a 3.5% ad valorem duty and the declared customs value of a shipment is $10,000, the duty would be $10,000 \times 0.035 = $350. If the duty is based on weight (e.g., per kilogram), the calculation would be rate per unit × quantity. It is crucial to confirm the basis of duty assessment in the importing country's tariff.

Are there preferential duty rates available for HS 482361 under trade agreements?

Yes, preferential duty rates may be available for products classified under HS 482361 depending on the origin of the goods and applicable Free Trade Agreements (FTAs). For instance, goods originating from countries with an FTA with the United States, the European Union, or the United Kingdom might qualify for reduced or zero duty rates. Importers must ensure they have the necessary proof of origin documentation, such as a Certificate of Origin, to claim preferential treatment.

What are the key classification criteria for goods under HS code 482361?

HS code 482361 covers 'Trays, dishes, plates, cups and the like, of paper or paperboard'. The primary classification criteria are the material (paper or paperboard) and the form (trays, dishes, plates, cups, or similar disposable tableware). The goods must be manufactured predominantly from paper or paperboard and designed for single use or limited reuse for serving or holding food and beverages. Items made from other materials, or those with significant non-paper components that alter their essential character, would likely be classified elsewhere.

What documentation is typically required for importing paper products under HS 482361?

Standard import documentation for HS 482361 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, additional documents may be required. These can include a Certificate of Origin (especially if claiming preferential duty rates under an FTA), and potentially phytosanitary certificates or specific declarations related to food contact materials if the products are intended for food service. Always verify the specific requirements with the customs authority of the destination country.