| 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 CARDBOARD 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 residues or paperboard". Essentially, it covers all things made from paper.
- 08: This heading specifically covers "Paper and paperboard, corrugated". This means the item must have that characteristic wavy, ridged structure.
- 10: This subheading further defines the corrugated paper and paperboard as being other than those specifically mentioned in heading 4803 (which are things like tissue paper). It covers corrugated paper and paperboard in rolls or sheets.
- 00: This final part indicates that it's a general classification within that subheading.
In short, HS Code 4808.10.00.00 is for corrugated paper and paperboard (like your cardboard boxes) that aren't specialized types covered elsewhere.
2. Item Description Clarification:
The description you provided ("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") confirms this is the correct classification as long as your boxes meet these criteria:
- They are made of corrugated paper or paperboard.
- They may have glued flat surface sheets (like a linerboard).
- They can be creped, crinkled, embossed, or perforated.
- They are in rolls or sheets (meaning individual boxes, or flat sheets to be folded).
- They are not specialized paper types covered under HS Code 4803 (like carbon paper or self-copying paper).
3. Tax Implications:
- Basic Tariff: 0.0% - This means there is no base import duty on the product itself.
- Additional Tariff: 25.0% - This is an additional duty applied on top of any basic tariff.
- Post-April 2025 Additional Tariff: 30.0% - Be aware that the additional tariff will increase to 30.0% after April 2025.
- Total Tax: 55.0% - This is the combined effect of the basic and additional tariffs.
4. Important Considerations & Recommendations:
- Material Verification: Crucially, confirm the exact composition of your cardboard boxes. Are they purely paper and paperboard? Any plastic coatings or other materials could change the HS Code and tax rate.
- Single Price Verification: The declared value (single price) of your boxes is important. Customs will assess duties based on this value. Ensure it's accurate and reflects the true transaction price.
- Certification: Depending on the end-use of the boxes (e.g., food packaging), you may need specific certifications (e.g., food-grade certification). Check with the importing country's regulations.
- Country of Origin: The country of origin is critical for determining if any preferential trade agreements apply, which could reduce or eliminate duties.
- Final Review: It's highly recommended to have a customs broker or freight forwarder review your documentation and HS Code classification before import to avoid any delays or penalties.
Disclaimer: I am an AI assistant and cannot provide definitive legal or customs advice. This information is for general guidance only. Always consult with a qualified customs professional for specific import requirements.