| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 3923900080 | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: --> Other --> Other | Doc | 173.0% | CN | US | 2025-04-15 |
Okay, let's break down the classification and tax implications for your declared item: PAPER CUPS based on the HS Code provided.
Here's a detailed analysis:
1. HS Code: 3923.90.00.80 – What does this mean?
- 39: This chapter covers "Plastics and articles thereof." This immediately tells us the item is categorized under plastic-based products.
- 23: Specifically, this heading focuses on "Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics." This means items used for containing or protecting goods, made of plastic.
- 90: This subheading narrows it down to "Other." This is a catch-all for plastic packing articles not specifically defined elsewhere in the HS code.
- 00.80: This further specifies "Other" within the "Other" category. It's often used for items that don't fit neatly into more precise classifications.
In essence, the HS Code 3923.90.00.80 classifies your paper cups as plastic packing articles, specifically those not covered by more detailed headings. However, it's important to note that the description mentions "of plastics". If your paper cups have a plastic lining or coating, this HS code is appropriate. If they are entirely paper without any plastic component, a different HS code might be more accurate (e.g., within Chapter 48 - Paper and paperboard).
2. Tax Implications (Based on the provided data):
- Basic Tariff: 3.0%
- Additional Tariff: 25.0%
- Additional Tariff (Post April 11, 2025): 145%
- Total Tax: 173.0%
This is a very high total tax rate. The significant increase post-April 11, 2025, suggests potential trade policy changes or specific regulations impacting this product category.
3. Important Considerations & Recommendations:
- Material Verification: Crucially, confirm the exact material composition of your paper cups. Is it entirely paper, or does it have a plastic lining (e.g., PE-coated paper)? If it's entirely paper, you need to investigate a different HS code. Provide a material safety data sheet (MSDS) if available.
- Single Price Verification: The tax rate can be affected by the single price of the product. Please confirm the single price of the product.
- Coating Details: If there is a plastic coating, specify the type of plastic (e.g., polyethylene, polypropylene). This can influence the tariff classification.
- End Use: While generally classified as packing articles, the intended end-use of the cups could potentially affect the classification. (e.g., are they specifically for food contact?)
- Trade Policy Updates: The 145% tariff post-April 11, 2025, is a major concern. You must stay updated on any trade policy changes related to plastic products or paper cups specifically. Check official customs websites and trade publications.
- Certifications: Depending on the end-use (e.g., food contact), you may need certifications like FDA compliance (for the US market) or relevant food safety standards for your destination country.
- Country of Origin: Ensure accurate documentation of the country of origin.
- Consult with a Licensed Customs Broker: Given the high tax rate and potential for misclassification, I strongly recommend consulting with a licensed customs broker in your importing country. They can provide definitive guidance based on your specific product and current regulations.
Disclaimer: I am an AI assistant and cannot provide legally binding customs advice. This information is for general guidance only. Always consult with qualified professionals for accurate and up-to-date regulations.