| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 4823690020 | Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Trays, dishes, plates, cups and the like, of paper or paperboard: Other Cups and round nested food containers | Doc | 55.0% | CN | US | 2025-05-12 |
| 4823700020 | Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Molded or pressed articles of paper pulp Plates, bowls or cups | Doc | 55.0% | CN | US | 2025-05-12 |
| 3926909989 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other | Doc | 42.8% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared "PAPER PLATE" items. Here's a structured analysis to help you understand the classification and potential costs:
Understanding HS Codes – A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first 6 digits are generally consistent worldwide, while additional digits can vary by country. Here's how to interpret the codes you've provided:
- Chapter 48: Paper, paperboard, cellulose wadding and webs of cellulose fibers. This indicates the primary material is paper-based.
- Chapter 39: Plastics and articles thereof. This indicates the primary material is plastic-based.
Detailed Analysis of Your Items
1. HS Code: 4823.69.00.20 – "Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Trays, dishes, plates, cups and the like, of paper or paperboard: Other Cups and round nested food containers"
- 48: Paper or paperboard.
- 23: Paperboard, cellulose wadding and webs of cellulose fibers.
- 69: Trays, dishes, plates, cups and the like, of paper or paperboard.
- 00.20: Specific sub-classification for other cups and round nested food containers.
- Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 25.0%
- Post April 2, 2025: Additional Tariff increases to 30.0%
- Total Tax: 55.0%
2. HS Code: 4823.70.00.20 – "Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Molded or pressed articles of paper pulp Plates, bowls or cups"
- 48: Paper or paperboard.
- 23: Paperboard, cellulose wadding and webs of cellulose fibers.
- 70: Molded or pressed articles of paper pulp.
- 00.20: Specific sub-classification for plates, bowls or cups.
- Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 25.0%
- Post April 2, 2025: Additional Tariff increases to 30.0%
- Total Tax: 55.0%
3. HS Code: 3926.90.99.89 – "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other"
- 39: Plastics and articles thereof.
- 26: Other articles of plastics.
- 90: Other.
- 99.89: Specific sub-classification for other other.
- Tax Implications:
- Basic Duty: 5.3%
- Additional Tariff: 7.5%
- Post April 2, 2025: Additional Tariff increases to 30.0%
- Total Tax: 42.8%
Important Considerations & Recommendations:
- Material Verification: It's crucial to confirm the exact material composition of your paper plates. The difference between paper-based (HS 4823) and plastic-based (HS 3926) significantly impacts the tariff rate. Provide material test reports if available.
- Single-layer or Multi-layer: If the plates are multi-layered (e.g., paper with a plastic coating), the classification can become more complex. You may need to determine the predominant material by weight.
- Intended Use: The intended use of the plates (e.g., food contact, decorative purposes) might influence the classification.
- Post-April 2, 2025 Tariff Changes: Be aware of the upcoming tariff increases. Factor these into your cost calculations.
- Certification: Depending on the destination country, you may need certifications related to food safety (e.g., FDA compliance for the US, LFGB for Germany). Check the import regulations of your target market.
- Invoice Details: Ensure your commercial invoice clearly specifies the material composition, intended use, and any coatings or treatments applied to the plates.
Disclaimer: I am an AI assistant and this information is for general guidance only. Import regulations are complex and subject to change. I strongly recommend consulting with a licensed customs broker or import specialist in your destination country for accurate and up-to-date classification and compliance advice.