HS 491199 Other
Quick Answer: Printed products imported under HS 491199 enter the UK and EU duty-free, and the US duty-free under the MFN rate. This residual classification applies to printed matter not specifically covered by other headings in Chapter 49, such as posters, commercial prints, and other printed graphics. Importers should ensure that no more specific HS code accurately describes their goods, as misclassification can lead to delays and penalties. According to CustomTariffs data, the absence of duties in these major markets simplifies trade for a wide range of "other" printed items.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4911990000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4911990000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4911992000 | Free | — | ["kg"] |
| 4911996000 | Free | — | ["kg"] |
| 4911998000 | Free | — | ["kg"] |
| 491199 | — | — | — |
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 491199 cover?
This subheading covers other printed pictures, designs, and photographs not elsewhere specified or included in Chapter 49. According to the World Customs Organization (WCO) Harmonized System Nomenclature, it encompasses a broad range of printed visual materials that do not fit into more specific categories within heading 4911. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system generally include items like posters, prints, and other decorative or informational graphics that are not books, newspapers, or periodicals.
What falls outside HS 491199?
The following products are excluded from HS 491199: printed matter specifically enumerated in other headings of Chapter 49, such as books (4901), newspapers (4902), maps (4905), and postage stamps (4907). Additionally, items that are primarily functional rather than purely printed, or those that have undergone significant post-printing processing like mounting on a rigid substrate or framing, may be classified elsewhere. For example, a printed circuit board with a diagram would not fall here.
What are common classification mistakes for HS 491199?
A common error is misinterpreting the "other" nature of this subheading. Importers may incorrectly classify items that have a more specific classification under other headings within Chapter 49 or even other chapters of the Harmonized System. For example, a printed calendar with significant diary or planning sections might be more appropriately classified under heading 4910. 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 491199?
The correct procedure for classifying products under HS 491199 involves a thorough examination of the item's characteristics and its intended use, referencing the official Explanatory Notes to the Harmonized System. Importers and customs brokers must first determine if the product is printed matter and if it is not specifically classified elsewhere in Chapter 49 or the HTSUS. If it is a printed picture, design, or photograph not covered by more specific headings, then 491199 is the appropriate classification.
How is the duty calculated for products under HS 491199?
A set of 100 decorative art prints, each measuring 12x18 inches and declared at a customs value of $500 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared value ($500 USD × 0.03 = $15.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTSUS) for subheading 4911.99.9000.
Which trade agreements reduce duties for HS 491199?
Several free trade agreements may reduce the applicable duty rate for HS 491199, 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, goods from developing countries may benefit from the Generalized System of Preferences (GSP), potentially offering a reduced rate or Free entry. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A, depending on the origin country and the specific agreement, is typically required by customs authorities.
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FAQ
What are the typical import duty rates for goods classified under HS code 491199?
HS code 491199 covers 'Other printed matter, including printed pictures and designs'. The duty rates can vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is Free. However, preferential rates under trade agreements may also apply. Importers should always verify the specific duty rate for their destination country and any applicable trade agreements. The World Customs Organization (WCO) provides the basis for these classifications, but national tariff schedules contain the definitive duty rates.
How is the duty calculated for items falling under HS 491199?
The duty calculation for HS 491199 depends on the specific tariff schedule of the importing country. If the duty is an ad valorem rate (a percentage of the value), the calculation is straightforward: Duty = (Customs Value of Goods) × (Ad Valorem Duty Rate). For instance, if goods valued at $10,000 are imported into a country with a 3.5% ad valorem duty on this code, the duty would be $10,000 × 0.035 = $350. Some countries might also apply specific duties (per unit) or a combination. Always consult the official tariff database of the destination country for precise calculation methods.
What documentation is typically required when importing goods under HS 491199?
Standard import documentation is generally required for goods classified under HS 491199. This typically includes a commercial invoice detailing the description, quantity, value, and origin of the goods; a packing list; and a bill of lading or air waybill. Depending on the nature of the 'other printed matter,' additional documentation might be necessary. For example, if the items are maps or charts, specific certifications regarding their content might be requested by customs authorities. It is crucial for importers and customs brokers to verify the specific documentation requirements with the customs agency of the importing country.
Are there preferential duty rates available for HS 491199 under trade agreements?
Yes, preferential duty rates for HS code 491199 can be available under various trade agreements. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the importing nation may qualify for reduced or zero duty rates. To claim preferential treatment, importers must typically provide a Certificate of Origin (COO) or other proof of origin as stipulated by the specific trade agreement. Importers and customs brokers should research applicable FTAs and ensure compliance with all origin rules and documentation requirements to benefit from these lower rates. The USITC, EU TARIC, and UK Trade Tariff websites are excellent resources for identifying applicable trade agreements and their preferential rates.
What are the classification criteria for 'Other printed matter' under HS 491199?
HS code 491199 is a residual category for printed matter not specifically covered by other headings within Chapter 49 of the Harmonized System. This includes items such as printed pictures, designs, photographs, greeting cards, postcards, calendars, posters, labels, decals, and other similar printed articles, provided they are not primarily books, newspapers, periodicals, maps, or music. The key criterion is that the item must be printed and not fall into more specific HS codes. If an item has a primary function other than being printed matter (e.g., a printed plastic packaging film that is also a container), it may be classified elsewhere. Customs authorities will examine the nature and function of the goods to ensure correct classification.