HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
4819300040 | Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Sacks and bags, having a base of <il>40 cm</il> or more Other | Doc | 55.0% | CN | US | 2025-05-12 |
4819400040 | Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other sacks and bags, including cones Other | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared "PAPER BAG" items. Based on the HS codes provided, here's a detailed analysis:
Understanding the HS Codes & Classification
Both HS codes fall under Chapter 48: Paper and paperboard; articles of paper pulp, paperboard, cellulose wadding or webs of cellulose fibers. This chapter covers a wide range of paper-based products. Let's look at each code individually:
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4819.30.00.40: Sacks and bags, having a base of <40 cm or more, Other
- 48: Chapter – Paper and paperboard.
- 19: Heading – Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers. This means the item is a packing container made of paper.
- 30: Subheading – Sacks and bags. Specifically, this code is for paper sacks and bags with a base dimension of 40cm or more.
- 00: Further specification – Other (likely meaning not specifically defined within the subheading).
- 40: National code - Specific to China.
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4819.40.00.40: Other sacks and bags, including cones Other
- 48: Chapter – Paper and paperboard.
- 19: Heading – Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers.
- 40: Subheading – Other sacks and bags. This code is for paper sacks and bags with a base dimension less than 40cm.
- 00: Further specification – Other.
- 40: National code - Specific to China.
Tax Implications (Both Codes)
Both HS codes currently share the same tax structure:
- Basic Duty: 0.0% (Free of basic customs duty)
- Additional Tariff: 25.0%
- Post April 2, 2025: Additional Tariff will increase to 30.0%
- Total Tax: Currently 55.0% (This is likely a combination of the additional tariff and other potential taxes/fees – see "Important Considerations" below).
Key Differences & Choosing the Correct Code
The most important factor in choosing the correct HS code is the base dimension of the paper bag.
- If the base of the bag is 40cm or larger: Use 4819.30.00.40
- If the base of the bag is less than 40cm: Use 4819.40.00.40
Important Considerations & Recommendations
- Material Composition: While both codes cover paper bags, confirm the exact material. Are they 100% paper, or do they have a plastic lining or coating? A plastic lining could change the HS code.
- Intended Use: Is the bag for general packaging, food packaging, or a specialized purpose? Specialized bags might fall under a different classification.
- Single Layer or Multi-Layer: The number of paper layers can also affect the classification.
- Accurate Declaration: Ensure the declared value (single price) is accurate. Customs will use this to assess the tax.
- Certifications: Depending on the intended use of the bags (especially food packaging), you may need certifications like food-grade paper certification.
- 2025 Tariff Changes: Be aware of the additional tariff increase on April 2, 2025. Factor this into your cost calculations.
- Local Regulations: China has specific regulations for imported packaging materials. It's best to consult with a local customs broker to ensure full compliance.
Next Steps
To confirm the correct HS code, please provide the following information:
- Base dimension of the paper bag (in cm).
- Detailed material composition (e.g., 100% kraft paper, paper with PE lining).
- Intended use of the bag.
I hope this detailed analysis is helpful! Let me know if you have any further questions.