HS 490199 Other
Quick Answer: Printed books, newspapers, journals and other printed matter imported under HS 490199 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This residual classification applies to printed books, brochures, leaflets, maps, charts, and similar printed matter not specifically covered by other headings within Chapter 49. It is crucial for importers and customs brokers to ensure that no more specific HS code accurately describes the goods, as misclassification can lead to delays and penalties. According to CustomTariffs data, these duty rates are generally favorable across major markets, but specific end-use or origin may trigger additional considerations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4901990000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4901990000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 49019900 | Free | — | — |
| 4901990020 | — | — | ["No."] |
| 4901990030 | — | — | ["No."] |
| 4901990040 | — | — | ["No."] |
| 4901990050 | — | — | ["No."] |
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 490199 cover?
This subheading covers printed books, brochures, leaflets and similar printed matter, whether or not in single sheets, which are not specifically classified under other subheadings of heading 4901. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses a wide array of printed materials that do not fit into more specific classifications like dictionaries, encyclopedias, or periodicals. For instance, it includes unbound pages of books, pamphlets, and other printed texts that are not otherwise specified, provided they are primarily textual or illustrative content.
What falls outside HS 490199?
The following products are excluded from HS 490199: printed matter that is primarily a map (heading 4905), printed music (heading 4904), postage stamps and revenue stamps (heading 4907), and printed cards with a decorative design or picture, even if they contain a text incidental to the design (heading 4909). Furthermore, items that are primarily for advertising purposes, such as catalogues or brochures that are predominantly commercial in nature and not considered books or similar printed matter, may be classified elsewhere, often under heading 4911.
What are common classification mistakes for HS 490199?
A common error is misclassifying printed materials that have a significant commercial or advertising component. For example, product catalogues or promotional leaflets, even if containing substantial text, are typically classified under heading 4911 if their primary function is advertising, rather than under 4901. Another mistake involves confusing unbound printed sheets with finished books; General Interpretative Rule 2(a) for the Harmonized System states that an incomplete or unfinished article is classified as if it were the complete or finished article if it has the essential character of the latter, but this does not apply to unbound pages intended for binding into a specific type of publication already classified elsewhere.
How should importers classify products under HS 490199?
The correct procedure for classifying products under HS 490199 involves a thorough examination of the item's content and primary purpose. Importers and customs brokers must first determine if the product is "printed books, brochures, leaflets and similar printed matter." If it is, they must then ascertain if it is specifically excluded by other headings or subheadings within Chapter 49. If the item is not specifically classified elsewhere and fits the general description of printed matter, then HS 490199 is the appropriate classification. Reviewing the Explanatory Notes to the Harmonized System for heading 4901 is crucial for accurate determination.
How is the duty calculated for products under HS 490199?
A shipment of 1,000 units of "General Knowledge Pamphlets," each weighing 50 grams, declared at a customs value of $500 USD, would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for HS 490199 in the US Harmonized Tariff Schedule (HTS) is 0% ad valorem. Therefore, the duty calculation is 0% × $500 USD = $0.00 USD. This rate is published by the USITC and is applicable to goods from countries not subject to preferential trade agreements or specific trade restrictions.
Which trade agreements reduce duties for HS 490199?
Several free trade agreements may reduce the applicable duty rate for HS 490199, including the United States-Mexico-Canada Agreement (USMCA), which can result in a "Free" duty rate for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) allows for duty-free entry for eligible goods from designated developing countries, such as India. To claim these preferential rates, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing country's customs authority.
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FAQ
What are the typical import duty rates for HS code 490199, and how are they determined?
HS code 490199 covers 'Other' printed books, brochures, leaflets and similar printed matter, in single sheets, whether or not folded. The duty rates vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (USHTS), the general (Most Favored Nation - MFN) duty rate is Free. However, specific trade agreements may offer preferential rates. For instance, goods originating from Canada or Mexico under the USMCA may also be Free. Importers should consult the latest USHTS for the most current rates applicable to their specific origin country. The EU TARIC database and the UK Trade Tariff provide similar detailed information for those markets, often showing differentiated rates based on origin and specific trade agreements.
What specific criteria distinguish items classified under HS 490199 from other subheadings within 4901?
HS code 490199 is a residual category for printed books, brochures, leaflets, and similar printed matter in single sheets, whether or not folded, that do not meet the specific criteria of other subheadings within 4901. These other subheadings typically cover items like dictionaries and encyclopedias (4901.10), or works of art, music, or maps (which may fall under different chapters or specific subheadings if they are the primary purpose). Therefore, 490199 is for general printed sheets that are not specifically defined elsewhere in Chapter 49, such as advertising material or simple informational pamphlets not fitting more precise descriptions.
What documentation is typically required when importing goods classified under HS code 490199?
Standard import documentation for HS 490199 generally 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 origin and destination country, a certificate of origin may be required to claim preferential duty rates under trade agreements. Some countries may also require a declaration of conformity or specific labeling if the printed matter contains sensitive information or is intended for educational purposes. Always verify the specific requirements with the customs authority of the importing country or consult with a licensed customs broker.
How is the import duty calculated for HS code 490199 if a duty were applicable?
While many countries, including the U.S., offer duty-free entry for goods under HS 490199, if a duty were applicable (e.g., a specific rate for certain origins or types of printed matter not covered by free trade agreements), it would typically be calculated based on either an ad valorem rate (a percentage of the declared value of the goods) or a specific rate (a fixed amount per unit of quantity, such as per kilogram or per item). For example, if a hypothetical ad valorem duty rate of 5% applied to printed brochures valued at $10,000, the duty would be $500 (5% of $10,000). If a specific duty of $0.10 per kilogram applied to 500 kg of printed matter, the duty would be $50 (0.10 × 500). Importers must refer to the specific tariff schedule of the importing country for the exact calculation method and applicable rates.
Which major trade agreements commonly provide preferential duty treatment for HS code 490199?
Many trade agreements offer duty-free or reduced-duty treatment for printed matter classified under HS 490199. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) typically provides duty-free entry for qualifying goods. Similarly, agreements like the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) and various Free Trade Agreements (FTAs) the EU has with third countries often include provisions for duty-free or preferential treatment for printed books and similar materials. The UK also has numerous FTAs post-Brexit that may affect duty rates. To benefit from these agreements, importers must ensure the goods meet the rules of origin and possess the necessary documentation, such as a certificate of origin.