HS 490890 Other
Quick Answer: Printed or decorated transfers for ceramics, glass, metal, or other materials imported under HS 490890 enter the UK at 0.00%, the EU at 0.00%, and the US at a rate of Free or 88¢/kg. This classification applies to transfer papers that are not for printing books, newspapers, or similar printed matter, and are intended to be applied to various surfaces. Importers should verify the specific US rate based on the commodity's weight and intended use. CustomTariffs aggregates this data, highlighting the generally favorable duty treatment for these goods across major markets.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4908900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4908900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4908900000 | Free | — | ["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 490890 cover?
This subheading covers "other" transfers of pictures, designs, and other decorative paper, not specifically classified under HS 4908.10 (transfers in rolls) or 4908.90 (transfers in sheets). According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC HTS and EU TARIC, this includes items such as decals, lithographs, and other printed designs intended for application to surfaces like ceramics, glass, textiles, or plastics, provided they are not in continuous rolls. The key distinction is their presentation and intended use as decorative transfers.
What falls outside HS 490890?
The following products are excluded from HS 490890: printed paper in rolls of a width exceeding 36 cm (which would fall under 4908.10), and paper products that are not primarily decorative transfers, such as wallpaper (Chapter 48), printed labels (Chapter 49, often 4901 or 4909), or printed greeting cards (Chapter 4909). Also excluded are transfers that are not printed, such as those produced by embossing or other non-printing methods, and items that are permanently affixed to a substrate and no longer considered paper transfers.
What are common classification mistakes for HS 490890?
A common error is misclassifying printed paper that is not intended as a transfer. For example, decorative paper sold for crafting that is applied with adhesive rather than by moisture or heat transfer might be incorrectly placed here. Additionally, confusion can arise with printed labels or stickers, which have their own specific classifications. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to ensure correct classification based on the essential character and intended use of the product.
How should importers classify products under HS 490890?
The correct procedure for classifying products under HS 490890 involves a thorough examination of the product's characteristics and intended application. Importers and customs brokers must determine if the product is a printed decorative transfer, not in rolls, and not specifically covered by other subheadings within 4908. Consulting the WCO Explanatory Notes and the specific tariff schedule of the importing country (e.g., USITC HTS, EU TARIC) is essential. Verification of the printing method and the substrate is also key to distinguishing it from other paper products.
How is the duty calculated for products under HS 490890?
A sheet of decorative ceramic transfers, measuring 10cm x 15cm, declared at a customs value of $500 USD for a shipment of 1,000 sheets, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) ad valorem duty rate of 25% published in the USITC Harmonized Tariff Schedule (HTS) for HS 4908.90 (25% × $500 USD = $125.00). The duty is applied to the declared customs value of the goods.
Which trade agreements reduce duties for HS 490890?
Several free trade agreements may reduce the applicable duty rate for HS 490890, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may offer duty-free entry. Documentation required to claim preference under USMCA typically involves a self-certified origin statement, while GSP requires a Form A certificate of origin.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 4908.90 (Other transfer printing or similar printing transfers)?
The import duty rates for HS code 4908.90 vary by country. For example, in the United States, the Most Favored Nation (MFN) duty rate is 0.00% ad valorem. In the European Union, under the TARIC system, the rate is also 0.00% ad valorem. The United Kingdom's Trade Tariff lists a rate of Free for this code. It is crucial to consult the specific tariff schedule of the importing country for the definitive duty rate applicable to your shipment.
How is HS code 4908.90 defined, and what types of goods fall under 'Other'?
HS code 4908.90 covers 'Other' transfer printing or similar printing transfers not specified in the preceding subheadings of 4908 (which typically cover transfers for ceramics and glass). This 'Other' category generally includes transfers intended for application to textiles, plastics, paper, or other substrates where the printing is transferred from a carrier material. Examples include heat-transfer decals for apparel, temporary tattoos, and decorative transfers for consumer goods. The key criterion is that the design is printed on a carrier material for subsequent transfer.
What documentation is typically required for importing goods classified under HS 4908.90?
Standard import documentation for goods classified under HS 4908.90 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the specific nature of the transfers, additional documentation might be required, such as a certificate of origin if preferential duty rates are claimed under a trade agreement. Importers should verify specific requirements with their customs broker or the customs authority of the destination country.
Do trade agreements, such as the USMCA or EU Free Trade Agreements, affect the duty rates for HS 4908.90?
Yes, trade agreements can significantly affect duty rates. For instance, if goods classified under HS 4908.90 originate from a country that has a Free Trade Agreement (FTA) with the importing country, they may be eligible for preferential duty rates, often resulting in a 0.00% duty. For example, goods originating from Canada or Mexico and meeting the rules of origin under the USMCA could enter the US duty-free. Similarly, goods from countries with FTAs with the EU may benefit from reduced or eliminated duties. To claim preferential treatment, a valid certificate of origin and compliance with the agreement's rules of origin are mandatory.
How is the duty calculated for HS 4908.90 if a specific duty rate, like 88¢/kg, were applicable in a particular jurisdiction?
While many jurisdictions have a 0.00% ad valorem rate for HS 4908.90, some may apply specific duties. If a duty rate of 88¢/kg were applicable, the calculation would be based on the net weight of the imported goods. For example, if an importer brought in 100 kilograms of transfers classified under this code, the total duty would be calculated as: 100 kg * $0.88/kg = $88.00. This is a specific duty calculation, distinct from ad valorem duties which are based on the value of the goods. Always confirm the exact duty type and rate with the official tariff schedule.