HS 482370 Moulded or pressed articles of paper pulp
Quick Answer: Moulded or pressed articles of paper pulp imported under HS 482370 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification covers a wide array of formed paper products, such as egg cartons, fruit trays, disposable tableware, and packaging components, all manufactured by molding or pressing paper pulp. Importers should note the significant duty-free access to major markets like the US, UK, and EU for these goods. According to CustomTariffs data, careful review of specific product characteristics against subheadings is crucial for accurate classification and to leverage these favorable duty rates.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4823700000 | — | — | — |
| 4823701000 | 0.00 % | — | — |
| 4823709000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4823700000 | 0.00 % | — | — |
| 4823701000 | 0.00 % | — | — |
| 4823709000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 48237000 | Free | — | — |
| 4823700020 | — | — | ["No."] |
| 4823700040 | — | — | ["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 482370 cover?
This subheading covers moulded or pressed articles of paper pulp, which are shaped by molding or pressing processes. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes items such as egg cartons, fruit trays, and disposable tableware formed from paper pulp. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system further define this by specifying that the material must be essentially paper pulp, which has undergone a shaping process rather than simple cutting or folding of pre-formed paper.
What falls outside HS 482370?
The following products are excluded from HS 482370: articles of paper or paperboard that are not molded or pressed, such as simple cut sheets or folded items, and articles made from other materials even if they resemble molded pulp products. For instance, plastic egg cartons, while serving a similar function, would be classified under Chapter 39. Similarly, articles of reconstituted wood or other composite materials are not covered by this subheading, and their classification would depend on their primary constituent material.
What are common classification mistakes for HS 482370?
A common error is misclassifying articles that are merely cut or creased from paper or paperboard, rather than being formed by molding or pressing pulp. General Interpretative Rule 2(a) for the Interpretation of the Harmonized System, concerning incomplete or unfinished articles, is sometimes misapplied. Importers may also incorrectly classify composite articles where paper pulp is not the predominant constituent material, or where additional significant treatments like extensive lamination with plastics occur, potentially shifting the classification to other headings.
How should importers classify products under HS 482370?
The correct procedure for classifying products under HS 482370 involves a thorough examination of the product's material composition and manufacturing process. Importers and customs brokers must verify that the article is indeed made from paper pulp and that its shape is achieved through molding or pressing. Consulting the Explanatory Notes to the Harmonized System and the specific tariff schedules of the importing country, such as the USITC HTS or EU TARIC, is crucial for accurate determination.
How is the duty calculated for products under HS 482370?
A shipment of 1,000 molded paper pulp fruit trays, with a declared 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 value ($500 USD × 0.07 = $35.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for subheading 4823.70.0000.
Which trade agreements reduce duties for HS 482370?
Several free trade agreements may reduce the applicable duty rate for HS 482370, including the United States-Mexico-Canada Agreement (USMCA), which can result in Free duty for qualifying goods originating from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries. Documentation typically required includes a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the importing country's requirements.
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FAQ
What are the typical import duty rates for HS code 482370, 'Moulded or pressed articles of paper pulp'?
The Most Favored Nation (MFN) duty rate for HS code 482370 is generally 0.00% ad valorem in the United States (USITC). However, rates can vary significantly under different trade agreements or for specific countries. For example, the EU TARIC system may show different rates, and the UK Trade Tariff also lists specific rates. It is crucial to consult the relevant tariff schedule for the importing country and the specific country of origin to determine the applicable duty.
What specific criteria determine if an article falls under HS code 482370?
HS code 482370 covers 'Moulded or pressed articles of paper pulp'. This includes items formed by molding or pressing paper pulp into specific shapes. Key characteristics are that the material is derived from paper pulp (which can include recycled paper or wood pulp) and that it has undergone a process of molding or pressing to create a distinct form. Examples include egg cartons, disposable plates, cups, and certain packaging materials made from molded pulp. Articles that are merely cut from sheets of paper or cardboard, or those made from other materials, would not be classified here.
How is the import duty calculated for HS code 482370, and can you provide an example?
The duty calculation for HS code 482370 is typically based on an ad valorem rate, meaning a percentage of the declared customs value of the goods. For instance, if the MFN duty rate in the US is 0.00%, the duty would be calculated as: 0.00% of the customs value. If, hypothetically, a country had a 3.5% ad valorem duty rate and the declared customs value of a shipment of molded pulp trays was $10,000, the duty would be $10,000 \times 0.035 = $350. Always verify the specific duty rate applicable to your shipment based on origin and destination.
What documentation is typically required for importing goods classified under HS code 482370?
Standard import documentation for HS code 482370 includes 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 country of origin and destination, a certificate of origin may be required, especially if preferential duty rates are being claimed under a free trade agreement. For certain paper products, specific sanitary or phytosanitary certificates might be requested if there's a concern about pests or diseases, although this is less common for fully processed molded pulp items.
Do common trade agreements, such as USMCA or EU trade deals, affect the duty rates for HS code 482370?
Yes, trade agreements can significantly impact duty rates for HS code 482370. For example, goods originating from countries that are signatories to the United States-Mexico-Canada Agreement (USMCA) may qualify for duty-free entry into the United States, provided they meet the rules of origin. Similarly, the European Union has numerous trade agreements with third countries that could reduce or eliminate duties on such articles. Importers and customs brokers must consult the specific provisions of relevant trade agreements and ensure compliance with rules of origin to claim preferential treatment.