| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 4808100000 | Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803: Corrugated paper and paperboard, whether or not perforated | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared item: CORRUGATED BOX based on the HS Code 4808.10.00.00.
Here's a structured explanation:
1. HS Code Breakdown (4808.10.00.00):
- 48: This chapter covers "Paper or paperboard; articles of paper pulp, paper or cardboard". Essentially, it covers all things made from paper.
- 4808: This heading specifically covers "Paper and paperboard, corrugated". This means the item must have that characteristic wave-like structure.
- 4808.10: This subheading narrows it down to "Corrugated paper and paperboard, whether or not perforated". It includes both plain corrugated and perforated corrugated materials.
- 4808.10.00.00: This is the final, most specific code. The "00.00" indicates it's a general classification within this subheading – meaning it doesn't have further sub-divisions based on weight, size, etc.
In short, this HS Code is for corrugated paper or cardboard, whether it's in rolls or sheets, and whether or not it has holes (perforations).
2. Tax Implications:
Based on the provided information, the tax structure is as follows:
- Basic Tariff: 0.0% - This means there is no standard import duty on the base value of the goods.
- Additional Tariff: 25.0% - This is an extra tax applied on top of the basic tariff.
- Additional Tariff (Post April 2025): 30.0% - Important! This rate will increase to 30% after April 2025.
- Total Tax: 55.0% - This is the combined effect of the basic and additional tariffs.
3. Important Considerations & Recommendations:
- Material Composition: While "corrugated paper and paperboard" is the general classification, the specific type of paper used can sometimes affect the tariff. For example, if the corrugated box contains a significant amount of plastic or other non-paper materials, it might fall under a different HS Code. Please double-check the exact composition of your boxes.
- Single Face or Multi-Face: The HS code doesn't differentiate between single-face or multi-face corrugated board.
- Value Declaration: Ensure the declared value of the boxes is accurate. Customs will assess the value, and discrepancies can lead to delays and penalties.
- Country of Origin: The tax rates are based on the country of origin (CN in your case - China).
- Post-April 2025 Changes: Be aware of the tariff increase coming in April 2025. Factor this into your cost calculations if you anticipate importing after that date.
- Certification/Licensing: Depending on the end-use of the boxes (e.g., for food packaging), you may need specific certifications or licenses. Please verify if any specific regulations apply to your import based on the intended use of the corrugated boxes.
Disclaimer: I am an AI and this information is for general guidance only. Customs regulations are complex and subject to change. It is always best to consult with a licensed customs broker or relevant authorities for definitive advice tailored to your specific situation.