HS 482369 Other
Quick Answer: Paper or paperboard articles not elsewhere specified enter the UK and EU duty-free, while the US imposes a 35% ad valorem duty under the Most Favored Nation (MFN) rate. This residual category, HS 482369, encompasses a wide array of paper and paperboard items that do not fit into more specific classifications. Examples include certain types of paper plates, cups, trays, and other formed paper articles. Importers should exercise caution and ensure that their goods truly do not qualify for a more specific HS code, as misclassification can lead to penalties. CustomTariffs aggregates this information, highlighting significant duty rate disparities between major trading blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4823690000 | — | — | — |
| 4823691000 | 0.00 % | — | — |
| 4823699000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4823690000 | 0.00 % | — | — |
| 4823691000 | 0.00 % | — | — |
| 4823699000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 48236900 | Free | — | — |
| 4823690020 | — | — | ["kg"] |
| 4823690040 | — | — | ["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 482369 cover?
This subheading covers other paper, paperboard, cellulose wadding, and webs of cellulose fibres, not elsewhere specified or included in heading 4823. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes items such as paper or paperboard coasters, paper or paperboard table linen and kitchen linen, and other household articles of paper or paperboard. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail, generally encompassing disposable paper products for household use not specifically classified elsewhere, like paper doilies or paper placemats.
What falls outside HS 482369?
The following products are excluded from HS 482369: paper or paperboard of heading 4801 to 4822, printed paper or paperboard, and articles of paper pulp, paper or paperboard, of a kind used as packing material (heading 4819). Also excluded are paper handkerchiefs, cleansing tissues, towels, tablecloths, napkins and similar household or toilet articles of paper pulp, paper, cellulose wadding or webs of cellulose fibres, of heading 4818. For instance, printed paper napkins (4818) or paper bags for packaging (4819) would be classified under their respective headings, not 482369.
What are common classification mistakes for HS 482369?
A common error is misclassifying printed paper products or those with specific functional uses that are covered by more precise headings. For example, paper handkerchiefs or toilet paper, even if not elaborately decorated, fall under heading 4818. Similarly, paper intended for packaging, such as paper sacks or boxes, is classified under heading 4819. Importers must carefully consider General Interpretative Rule 3(c) of the Harmonized System, which states that goods should be classified as if they consisted of the material or component which gives them their essential character, but this rule is often misapplied when a more specific heading exists.
How should importers classify products under HS 482369?
The correct procedure for classifying products under HS 482369 involves a systematic review of the product's characteristics against the WCO HS Nomenclature and relevant national tariff schedules, such as the USITC HTS or the UK Trade Tariff. Importers should first determine if the product is paper, paperboard, or cellulose wadding. Then, they must ascertain if it is specifically covered by any other heading in Chapter 48. If it is not, and it is not a printed article or a packing material, and it is not a household article of heading 4818, then it may fall under 482369 as an "other" item, requiring careful consideration of its primary function and form.
How is the duty calculated for products under HS 482369?
A shipment of 10,000 paper coasters, each weighing approximately 5 grams and declared with a total customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate for HS 482369, which is typically 3.5% ad valorem. The calculation would be 3.5% of $500 USD, resulting in a duty of $17.50. However, if the coasters were sold by weight and the tariff specified a rate per kilogram, the calculation would differ. For this example, assuming an ad valorem rate, the duty is $17.50.
Which trade agreements reduce duties for HS 482369?
Several free trade agreements may reduce the applicable duty rate for HS 482369, including the United States-Mexico-Canada Agreement (USMCA), which can provide for 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, importers typically need to provide a self-certified origin statement for USMCA or a GSP Form A certificate of origin for GSP beneficiaries, depending on the specific requirements of the importing country and the trade agreement in force.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 482369, and how are preferential rates determined?
HS code 482369, covering 'Other' paper or paperboard articles, often has varied duty rates depending on the importing country's tariff schedule. For instance, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is typically 3.5% ad valorem. However, preferential rates under Free Trade Agreements (FTAs) like the US-Mexico-Canada Agreement (USMCA) may offer duty-free entry (0.00%). Importers must consult the specific tariff schedule of the destination country and any applicable trade agreements to determine the precise duty rate. The EU TARIC database and the UK Trade Tariff are essential resources for these jurisdictions.
What specific criteria are used to classify goods under HS code 482369, and what if my product doesn't fit neatly into other categories?
HS code 482369 is a residual category for articles of paper or paperboard that are not specifically covered by preceding headings within Chapter 48. This includes items like paper plates, cups, trays, and other disposable tableware, as well as paper or paperboard boxes, cases, and containers not elsewhere specified. If your product is made of paper or paperboard and does not meet the specific descriptions of other HS codes (e.g., printed matter, stationery, packaging specifically designed for goods), it will likely fall under 482369. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide guidance on the scope of this heading.
What documentation is typically required for importing goods classified under HS code 482369?
Standard import documentation for HS code 482369 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the nature of the goods, additional documents may be required. This could include a certificate of origin to claim preferential duty rates under trade agreements, or specific declarations related to food contact safety if the articles are intended for food use. Importers and customs brokers should verify the specific requirements with the customs authority of the destination country.
How is the import duty for HS code 482369 calculated, and can you provide an example?
The duty calculation for HS code 482369 typically depends on whether the duty rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit). Let's assume an ad valorem rate of 3.5% and an imported shipment of paper plates valued at $10,000 USD. The duty would be calculated as: Duty Amount = Value of Goods × Duty Rate. In this example: Duty Amount = $10,000 USD × 3.5% = $350 USD. If the rate were specific, for example, $0.10 per kilogram, and the shipment weighed 500 kilograms, the duty would be 500 kg × $0.10/kg = $50.00. Always confirm the applicable duty basis (ad valorem or specific) and rate from the official tariff schedule.
Which major trade agreements commonly impact the duty rates for HS code 482369?
Several major trade agreements can significantly affect the duty rates for HS code 482369. For imports into the United States, the USMCA (formerly NAFTA) often provides duty-free treatment for goods originating in Canada or Mexico. The Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible goods from developing countries. For imports into the European Union, agreements with countries like the UK (post-Brexit) or Switzerland may offer preferential rates. Similarly, the UK has its own set of trade agreements. Importers should consult the specific preferential tariff schedules of the importing country, often accessible through platforms like the EU TARIC or the UK Trade Tariff, to identify applicable agreements and their benefits.