HS 482390 Other
Quick Answer: Paper and paperboard articles imported under HS 482390 enter the UK and EU duty-free, while the US applies rates ranging from Free to 30% ad valorem. This residual category encompasses a wide array of paper and paperboard items not specifically classified elsewhere in Chapter 48. Examples include paper or paperboard cut to size or shape, such as paper doilies, paper tablecloths, and paper handkerchiefs, as well as other manufactured paper or paperboard articles. Importers and customs brokers should carefully review specific product descriptions and relevant subheadings within 482390 for accurate classification and duty determination, as the US tariff schedule presents significant variability. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4823900000 | — | — | — |
| 4823904000 | 0.00 % | — | — |
| 4823908500 | 0.00 % | — | — |
| 4823908520 | 0.00 % | — | — |
| 4823908580 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4823904000 | 0.00 % | — | — |
| 4823908500 | 0.00 % | — | — |
| 4823900000 | 0.00 % | — | — |
| 4823908520 | 0.00 % | — | — |
| 4823908580 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4823901000 | Free | — | ["kg"] |
| 4823903100 | Free | — | ["kg"] |
| 4823906000 | Free | — | ["kg"] |
| 4823908000 | Free | — | ["kg"] |
| 4823908620 | — | — | ["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 482390 cover?
This subheading covers a diverse range of paper and paperboard articles not specifically classified elsewhere within Heading 4823, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. This includes items such as paper or paperboard cut to size or shape, and articles of paper pulp, paper or paperboard, not otherwise specified. For instance, in the United States Harmonized Tariff Schedule (USHTS), this category encompasses items like paper or paperboard articles for household or sanitary purposes, not of paper pulp, paper or paperboard, and other paper or paperboard articles not elsewhere specified or included. The European Union's TARIC system also reflects this broad residual classification for paper goods not fitting more specific headings.
What falls outside HS 482390?
The following products are excluded from HS 482390: printed matter (Chapter 49), paper or paperboard, corrugated (folded or creased) or fluted, whether or not perforated, which falls under 4808, and paper or paperboard, creped, crinkled, embossed or perforated, in rolls or sheets, also classified under 4808. Additionally, specific items like paper yarn, paperboard boxes, cases, and crates (4819), and paper or paperboard, coated, impregnated or covered with plastics, paperboard, textile materials or similar materials (4811) are classified elsewhere. For example, pre-made paper bags are typically classified under 4819.
What are common classification mistakes for HS 482390?
A common error is misclassifying printed paper articles or items that have a more specific classification under other headings within Chapter 48 or Chapter 49. For instance, if a paper article is printed with text or images that give it its essential character, it should likely be classified under Chapter 49. Furthermore, items that are coated or impregnated with other materials to give them specific properties, such as waterproofness, may fall under heading 4811. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to avoid these mistakes.
How should importers classify products under HS 482390?
The correct procedure for classifying products under HS 482390 involves a thorough examination of the product's material composition, function, and any printing or coatings. Importers and customs brokers should first consult the WCO Explanatory Notes and the specific national tariff schedules, such as the USITC HTS or the EU TARIC. If the product is made of paper or paperboard and does not fit any more specific heading within Chapter 48 or other chapters, then 482390 is the appropriate classification. Verification against similar products already classified by customs authorities is also recommended.
How is the duty calculated for products under HS 482390?
A shipment of 1,000 units of decorative paper lanterns, each weighing 0.1 kg and declared at a customs value of $500 USD, would attract a US duty of $10.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 2.0% ad valorem, applied to the declared value ($500 USD × 0.02 = $10.00). Note that some paper products may also have specific quantity-based duties or be subject to additional taxes depending on the jurisdiction and product type.
Which trade agreements reduce duties for HS 482390?
Several free trade agreements may reduce the applicable duty rate for HS 482390, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible products from designated developing countries. To claim preference under USMCA, a self-certified origin statement is typically required. For GSP, a Form A certificate of origin is generally needed, depending on the importing country's specific requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for goods classified under HS code 4823.90?
HS code 4823.90, covering 'Other paper, paperboard, cellulose wadding and webs of cellulose fibres, put up in rolls or sheets', generally has a low duty rate in many major economies. For instance, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. Similarly, the UK Trade Tariff often lists a 0.00% duty rate for this classification. However, it is crucial to verify the specific duty rate for the importing country and any applicable trade agreements, as rates can vary. Always consult the official tariff database of the destination country for the most accurate information.
How is the duty calculated for HS 4823.90 if a duty rate is applied?
Duty calculation for HS 4823.90 depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). If an ad valorem rate applies, the duty is calculated as: (Customs Value of Goods) × (Ad Valorem Duty Rate). For example, if a shipment of paper products classified under 4823.90 has a customs value of $10,000 and faces a 3.5% ad valorem duty rate, the duty would be $10,000 × 0.035 = $350. If a specific duty applies, it would be (Quantity of Goods) × (Specific Duty Rate per Unit). Always confirm the duty basis (ad valorem, specific, or a combination) with the importing country's customs authority.
What are the classification criteria for items falling under HS code 4823.90?
HS code 4823.90 is a residual category for paper, paperboard, cellulose wadding, and webs of cellulose fibres that are not specifically covered by other headings within Chapter 48. This includes items such as paper or paperboard cut to size or shape, paper or paperboard creped, crinkled, embossed or perforated, and certain types of paper or paperboard for other specific uses not elsewhere classified. The key is that the product must be made of paper, paperboard, cellulose wadding, or cellulose fibres, and it must not fit into more specific HS codes within Chapter 48 (e.g., printed paper, kraft paper, carbon paper, filter paper, etc.). The World Customs Organization (WCO) Explanatory Notes provide detailed guidance on distinguishing this category from others.
Are there common trade agreements that offer preferential duty rates for HS 4823.90?
Yes, preferential duty rates under various trade agreements can significantly impact the cost of importing goods under HS 4823.90. For example, goods originating from countries that are part of the European Union's Generalized Scheme of Preferences (GSP) or specific Free Trade Agreements (FTAs) with the EU may benefit from reduced or zero duties when imported into the EU, as reflected in the TARIC database. Similarly, goods imported into the United States from countries with FTAs, such as the USMCA (United States-Mexico-Canada Agreement), may qualify for preferential treatment. Importers must ensure they have the necessary proof of origin documentation to claim these benefits. Always check the specific trade agreement provisions and the importing country's tariff schedule for eligibility.
What documentation is typically required for importing goods under HS 4823.90?
Standard import documentation is generally required for goods classified under HS 4823.90. This typically includes a commercial invoice detailing the goods, quantity, value, and origin; a packing list; and a bill of lading or air waybill. Depending on the importing country and the nature of the paper product, additional documentation might be necessary. For instance, if preferential duty rates are claimed under a trade agreement, a Certificate of Origin is usually mandatory. Some paper products may also be subject to specific national regulations or require declarations regarding their composition or safety. It is advisable for importers and customs brokers to consult the customs authority of the destination country for a comprehensive list of required documents.