HS 988048 Classified in Chapter 48
Quick Answer: This summary is for HS code 988048, which is classified in Chapter 48. Products classified under HS code 988048 enter the UK at N/A, the EU at N/A, and the US at N/A. This code pertains to goods falling within Chapter 48 of the Harmonized System, which broadly covers paper and paperboard and articles of paper pulp, of paper or of paperboard. Importers and customs brokers should consult specific national tariff schedules for precise duty rates and any applicable preferential trade agreements or specific import requirements. According to CustomTariffs data, detailed tariff information for this specific code across various jurisdictions requires further investigation into the respective national customs databases.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880480000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880480000 | — | — | — |
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 to Classify This HS Code?
What products does HS 988048 cover?
This subheading covers specific paper and paperboard articles that are subject to special tariff treatment under Chapter 98 of the Harmonized System. While Chapter 48 of the WCO Harmonized System Nomenclature broadly defines paper and paperboard and articles thereof, HS 988048 designates a particular subset of these goods for specific duty or quota purposes as outlined in national tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, often relating to temporary importations or specific end-uses.
What falls outside HS 988048?
The following products are excluded from HS 988048: all paper and paperboard articles that do not meet the specific criteria for this special classification, including standard commercial grades of printing paper, packaging materials not designated for special treatment, and finished goods where the paper or paperboard is merely a component. For instance, books classified under Chapter 49, or textiles made from paper yarn under Chapter 63, would not fall under this specific subheading.
What are common classification mistakes for HS 988048?
A common error is misinterpreting the scope of "special tariff treatment" intended by Chapter 98. Importers may incorrectly apply HS 988048 to general paper products found in Chapter 48 without verifying if the specific conditions for this subheading, often related to temporary admission, repair, or specific end-use exemptions, are met. This can lead to incorrect duty assessments, violating General Interpretative Rule 1 of the Harmonized System, which mandates classification based on the Section and Chapter Notes.
How should importers classify products under HS 988048?
The correct procedure for classifying products under HS 988048 involves a thorough review of the specific national tariff schedule, such as the USITC HTS or the UK Trade Tariff, to understand the precise conditions and requirements for this subheading. Importers and customs brokers must confirm that the imported goods precisely align with the described special tariff treatment, often necessitating supporting documentation detailing the intended use or temporary nature of the importation.
How is the duty calculated for products under HS 988048?
A shipment of 1,000 kilograms of specialized photographic paper, declared at a customs value of $5,000 USD, intended for temporary exhibition and subsequent re-exportation, might, under specific USITC HTS provisions related to temporary import, attract a US duty of $0.00. This is because certain temporary importations under bond may be duty-free, as detailed in the USITC Harmonized Tariff Schedule, provided all conditions for temporary admission are met and documented.
Which trade agreements reduce duties for HS 988048?
Several free trade agreements may reduce the applicable duty rate for HS 988048, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating paper products may be eligible for a duty rate of Free, provided a valid self-certified origin statement is submitted. Canada and Mexico are key origin countries benefiting from this preferential treatment. For EU preferences, a EUR.1 movement certificate would typically be required for originating goods from partner countries.
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FAQ
What are the typical duty rates for HS code 988048, classified under Chapter 48?
HS code 988048 itself is not a standard HS code used for general merchandise classification. It appears to be a specific code potentially used for internal tracking, statistical purposes, or within a particular jurisdiction's special tariff provisions, and it directs classification to Chapter 48 of the Harmonized System, which covers 'Paper and paperboard; articles of paper pulp, of paper or of paperboard'. Duty rates for items classified within Chapter 48 vary significantly based on the specific product (e.g., printing paper, kraft paper, corrugated paperboard, sanitary towels), the country of origin, and the importing country's tariff schedule. For example, under the US Harmonized Tariff Schedule (HTS), most paper products have Most Favored Nation (MFN) duty rates ranging from 0% to 5%. Preferential rates may apply under Free Trade Agreements (FTAs) such as the USMCA. Importers must consult the specific tariff schedule of the importing country for the exact duty rate applicable to their product.
How is the duty calculated for an item classified under Chapter 48, as indicated by HS code 988048?
The duty calculation for items classified under Chapter 48 depends on the specific product and the duty rate applied. Duties can be ad valorem (a percentage of the value of the goods), specific (a fixed amount per unit of quantity, such as per kilogram or per ton), or a combination of both. For instance, if a specific type of uncoated printing paper (classified within Chapter 48) has an MFN duty rate of 1.2% ad valorem in the US, and an importer brings in a shipment valued at $10,000, the duty would be calculated as: $10,000 (value) × 1.2% (duty rate) = $120. If another paper product has a specific duty of $5 per metric ton, and 50 metric tons are imported, the duty would be: 50 metric tons × $5/metric ton = $250. Always verify the calculation basis (value or quantity) with the importing country's tariff schedule.
What are the key classification criteria for products falling under Chapter 48, relevant to HS code 988048?
Chapter 48 covers a wide range of paper and paperboard products. Key classification criteria include the material composition (e.g., wood pulp, mechanical pulp, recycled fibers), manufacturing process (e.g., whether it is sized, coated, or calendered), physical characteristics (e.g., weight per square meter, thickness, brightness), and intended use (e.g., printing, writing, packaging, sanitary purposes). For example, distinguishing between different types of paperboard often relies on factors like bursting strength, bending quality, and whether it is coated or uncoated. Importers must carefully examine the product's specifications against the Chapter 48 headings and subheadings, as well as the Explanatory Notes from the World Customs Organization (WCO), to ensure correct classification.
What documentation is typically required for importing goods classified under Chapter 48, especially when referencing a code like 988048?
Standard import documentation for goods classified under Chapter 48 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the specific paper product and the importing country, additional documents may be required. This could include a certificate of origin to claim preferential duty rates under trade agreements, or specific declarations regarding the source of the pulp (e.g., to comply with regulations against illegal logging). For certain paper products, such as those intended for food contact, specific health or safety certifications might be necessary. Given that 988048 might be a special code, importers should also be prepared to provide any internal documentation or justification that led to its use, alongside the standard Chapter 48 classification details.
How do trade agreements, such as the USMCA or EU trade deals, affect duty rates for products classified under Chapter 48?
Trade agreements can significantly reduce or eliminate duties on goods classified under Chapter 48 if the products meet the rules of origin stipulated in the agreement. For instance, under the United States-Mexico-Canada Agreement (USMCA), many paper and paperboard products originating from Canada or Mexico may qualify for duty-free treatment into the United States, provided they meet specific regional value content requirements or tariff shift rules. Similarly, the European Union has numerous trade agreements with third countries that can offer preferential duty rates for paper products. Importers must obtain a valid Certificate of Origin from the exporter and ensure the product meets all stipulated origin criteria to benefit from these preferential rates. Consulting the specific text of the relevant trade agreement and the importing country's customs regulations is crucial.