| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 4819100040 | 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: Cartons, boxes and cases, of corrugated paper or paperboard Other | Doc | 55.0% | CN | US | 2025-05-12 |
| 4819200040 | 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: Folding cartons, boxes and cases, of non-corrugated paper or paperboard Other | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your "PAPER BOX" declaration. You have two HS codes identified, and I'll provide a detailed analysis of each.
Understanding HS Codes: A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first two digits generally indicate the chapter, the first four digits the heading, and the first six digits the subheading. More digits may be used for further specificity.
1. HS Code: 4819.10.00.40 – Cartons, boxes and cases, of corrugated paper or paperboard
- Chapter 48: Manufactured articles of paper or paperboard. This broadly covers products made from paper.
- Heading 4819: 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. This narrows it down to packaging specifically.
- Subheading 4819.10: Cartons, boxes and cases, of corrugated paper or paperboard. This specifies that the packaging is made from corrugated paper or cardboard (think the wavy inner layer for strength).
- 4-digit code 4819.10.00: Further specifies the product.
- 6-digit code 4819.10.00.40: Even more specific classification.
Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 25.0%
- Post April 2, 2025 Additional Tariff: 30.0%
- Total Tax: 55.0% (This is the combined effect of the basic duty and additional tariff.)
Important Considerations:
- Corrugated vs. Non-Corrugated: It's crucial to accurately determine if your boxes are made of corrugated paperboard. If they aren't corrugated, the HS code will be different (see #2 below).
- Material Composition: While the description focuses on paperboard, confirm there are no significant non-paper components that could affect classification.
- End Use: The intended use of the boxes (e.g., shipping, retail packaging) generally doesn't change the HS code within this heading, but it's good to be aware of.
2. HS Code: 4819.20.00.40 – Folding cartons, boxes and cases, of non-corrugated paper or paperboard
- Chapter 48: Same as above – Manufactured articles of paper or paperboard.
- Heading 4819: Same as above – Cartons, boxes, cases, bags and other packing containers, etc.
- Subheading 4819.20: Folding cartons, boxes and cases, of non-corrugated paper or paperboard. This is the key difference – these boxes are made from paperboard without the wavy inner layer.
- 4-digit code 4819.20.00: Further specifies the product.
- 6-digit code 4819.20.00.40: Even more specific classification.
Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 25.0%
- Post April 2, 2025 Additional Tariff: 30.0%
- Total Tax: 55.0%
Important Considerations:
- Corrugated vs. Non-Corrugated (Again!): This is the most important distinction between these two HS codes. A visual inspection is critical.
- Paper Weight/Thickness: The weight and thickness of the paperboard might be relevant in some cases, but generally isn't a deciding factor within this subheading.
- Printing/Coating: The presence of printing or coatings generally doesn't change the HS code, but it's good to document.
Recommendations:
- Double-Check Material: Carefully examine samples of your boxes to confirm whether they are corrugated or non-corrugated. This is the most important factor in selecting the correct HS code.
- Review Single Invoice: Ensure the HS code aligns with the actual product description on your commercial invoice.
- Consider Certification: Depending on the end use of the boxes (e.g., food packaging), you may need specific certifications (e.g., food-grade paper certification). Check with the importing country's regulations.
- Future Tariff Changes: Be aware of the planned tariff increases after April 2, 2025.
Disclaimer: I am an AI assistant and this information is for general guidance only. HS code classification can be complex and is ultimately determined by customs authorities. It's always best to consult with a licensed customs broker or import specialist for definitive advice.