Find HS Code and trade information for GLUE RAT BOARD

GLUE RAT BOARD - HS Code Classification & Import Considerations (Based on Provided Data)

This document details the classification and import considerations for “GLUE RAT BOARD” based on the HS Code provided: 4804.39.60.20. This analysis is based on the item description you supplied and is intended as a guide. Please review this information carefully and consult with a licensed customs broker for final determination.

1. HS Code Breakdown:

The HS Code 4804.39.60.20 is a detailed classification within the Harmonized System. Here's a breakdown of each segment:

• 48: Chapter 48 – Paper or Paperboard; Paperboard Containers, Boxes, Cases, Bags, Cartons, etc. This indicates the product falls under the general category of paper or paperboard products.
• 04: 4804 – Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803. This narrows down the product to uncoated kraft paper and paperboard, specifically excluding certain types defined in headings 4802 and 4803 (typically relating to paper used for writing, printing, or similar purposes).
• 39: 4804.39 – Other kraft paper and paperboard weighing ≤ 150 g/m². This further specifies the product as "other" kraft paper and paperboard with a weight of 150 g/m² or less. This weight is a critical factor in classification.
• 60: 4804.39.60 – Base stock for trays, dishes, plates, cups and the like. This identifies the specific use of the paperboard – as base stock for food-related items like trays, dishes, etc.
• 20: 4804.39.60.20 – Specific sub-classification (country specific). This is a further refinement, often used for country-specific tariff purposes.

2. Product Description Alignment:

The provided description, "Base stock for trays, dishes, plates, cups and the like," aligns directly with the HS Code 4804.39.60.20. This suggests the paperboard is intended for conversion into disposable or single-use food containers.

3. Tax Implications (Based on Provided Data):

• Basic Duty: 0.0% - No basic customs duty is applied.
• Additional Duty: 25.0% - A 25% additional duty is currently in effect.
• Post-April 2025 Additional Duty: 30.0% - The additional duty will increase to 30% after April 2025.
• Total Tax: 55.0% - The combined effect of basic and additional duties results in a total tax rate of 55%.

4. Important Considerations & Recommendations:

• Material Composition: Confirm the exact material composition of the "GLUE RAT BOARD." While classified as kraft paperboard, any coatings or laminations could affect the HS Code. Specifically, if the board is coated with plastic, it may fall under a different classification.
• Weight Verification: Double-check the weight of the paperboard (grams per square meter) to ensure it remains within the ≤ 150 g/m² threshold. Exceeding this weight could lead to a different HS Code and tax rate.
• End Use: The description specifies "base stock." If the paperboard is already converted into finished trays, dishes, etc., a different HS Code may be applicable.
• Single Declaration: Ensure the declaration is accurate and complete.
• Certification: Depending on the intended use (especially for food contact), you may need to provide certifications such as:
  • Food Safety Certification: Confirm compliance with relevant food safety standards (e.g., FDA regulations if importing into the US).
  • FSC Certification: If the paperboard is sourced from sustainable forests, FSC certification may be required.
• Country of Origin: Verify the country of origin to ensure accurate tariff application.
• Valuation: Accurate valuation of the goods is crucial for customs clearance.

Disclaimer: This information is for general guidance only and does not constitute professional customs advice. Regulations are subject to change. It is strongly recommended to consult with a licensed customs broker in both the exporting and importing countries to ensure compliance with all applicable laws and regulations.