HS 490110 In single sheets, whether or not folded
Quick Answer: Printed books, newspapers, journals, and periodicals imported under HS 490110 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This specific subheading covers publications that are supplied in single sheets, regardless of whether they are folded. This classification is crucial for ensuring accurate customs declarations and avoiding potential penalties. Importers and customs brokers should verify the exact presentation of the printed material to ensure correct classification. CustomTariffs aggregates this data to provide a clear overview of tariff treatments across major trade blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4901100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4901100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 49011000 | Free | — | — |
| 4901100020 | — | — | ["kg"] |
| 4901100040 | — | — | ["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 490110 cover?
This subheading covers printed books, brochures, leaflets and similar printed matter, in single sheets, whether or not folded, which are not in the form of a book, or a booklet or a folder. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category includes items like unbound pages of a book, single-sheet maps, posters, and printed calendars that are not bound or assembled into a booklet. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, focusing on printed matter presented in an unfolded or folded single-sheet format, lacking any binding or assembly that would constitute a book or booklet.
What falls outside HS 490110?
The following products are excluded from HS 490110: printed matter that is bound or assembled into books, booklets, or folders, such as finished books, magazines, or pamphlets. Also excluded are newspapers (heading 4902), periodicals (heading 4902), and printed cards (heading 4909). Furthermore, items that are primarily functional or decorative, such as printed packaging materials, labels, or stationery, even if presented in single sheets, are typically classified under different headings based on their primary function or material composition, rather than as general printed matter.
What are common classification mistakes for HS 490110?
A common error is misclassifying bound or assembled printed matter under this subheading. General Interpretative Rule 1 (GIR 1) states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Importers may mistakenly classify items like brochures that are stapled or glued together, or posters that are rolled and packaged as if they were single sheets. Conversely, truly single, unbound sheets that are intended to be assembled into a book might be incorrectly classified as part of a finished book if the intention is not clear.
How should importers classify products under HS 490110?
The correct procedure for classifying products under HS 490110 involves a thorough examination of the physical presentation and intended use of the printed matter. Importers and customs brokers must verify that the item consists of single sheets, which may be folded but are not bound, stapled, glued, or otherwise assembled into a book or booklet. Consulting the official WCO HS Explanatory Notes and the specific national tariff schedules, such as the USITC HTS or EU TARIC, is crucial for accurate determination, paying close attention to the distinction between single sheets and assembled publications.
How is the duty calculated for products under HS 490110?
A shipment of 1,000 single-sheet, unfolded promotional posters, each measuring 24x36 inches 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 value ($500 USD × 0.07 = $35.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 490110.0000.
Which trade agreements reduce duties for HS 490110?
Several free trade agreements may reduce the applicable duty rate for HS 490110, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for eligible goods from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and originating country.
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FAQ
What are the typical import duty rates for HS code 490110, 'Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans', specifically for items 'In single sheets, whether or not folded'?
For HS code 490110, the Most Favored Nation (MFN) duty rate in the United States is Free. Similarly, the United Kingdom's UK Global Tariff also lists this code as Free. The European Union's TARIC system also generally provides for a Free duty rate under this heading for most origins. It is crucial to verify the specific origin of the goods, as preferential agreements or specific country trade policies could influence the final duty applied. Always consult the latest official tariff schedules for the importing country.
What specific criteria define 'single sheets' for classification under HS code 490110?
HS code 490110 applies to printed matter that is presented in individual sheets. This means that the item, such as a poster, a map, or a leaflet, is not bound, stapled, or otherwise assembled into a booklet or publication. The sheets may be folded for ease of transport or presentation, but they remain as distinct, individual pieces of printed material. If the sheets are permanently bound or assembled, they would likely fall under a different subheading within Chapter 49.
What documentation is typically required when importing goods classified under HS code 490110?
When importing goods under HS code 490110, standard import documentation is generally required. This 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 importing country and the nature of the printed matter (e.g., if it contains copyrighted material or specific government information), additional declarations or licenses might be necessary. It is advisable for importers and customs brokers to check the specific import regulations of the destination country.
How are duties calculated for HS code 490110 if a duty were applicable, and can you provide an example?
While HS code 490110 often carries a Free duty rate, if a duty were applicable (e.g., under specific trade circumstances or for certain origins not covered by preferential agreements), it would typically be calculated on an ad valorem basis (a percentage of the value of the goods) or sometimes on a per-unit basis. For example, if the duty rate was 5% ad valorem and you imported printed maps in single sheets valued at $10,000, the duty would be calculated as: $10,000 (value) × 0.05 (5% duty rate) = $500. The customs value is determined according to the valuation rules of the importing country, often based on the transaction value.
Which common trade agreements might provide preferential duty rates for goods classified under HS code 490110?
Many trade agreements can offer preferential duty rates, often reducing them to Free or a very low percentage, for goods classified under HS code 490110. Examples include the United States-Mexico-Canada Agreement (USMCA), which generally provides for duty-free treatment for goods originating in the USMCA region. The European Union has numerous Free Trade Agreements (FTAs) with various countries that may grant preferential access. Similarly, the UK has a network of FTAs post-Brexit. Importers must ensure their goods meet the Rules of Origin stipulated in the relevant trade agreement to claim preferential treatment.