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Cake Paper Edge

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
3923900080 38.0% CN US Official Doc
3923109000 38.0% CN US Official Doc
4823690020 35.0% CN US Official Doc
4823610020 35.0% CN US Official Doc
7615103015 70.6% CN US Official Doc

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🍰 Cake Paper Edge (Baking Paper & Packaging Solutions)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for US Imports πŸ“Œ 1. Product Definition: What is "Cake Paper Edge"?

"Cake Paper Edge" typically refers to decorative or protective paper accessories used in baking and cake packaging. These items can take two primary forms in international trade:

  • Baking Liners/Parchment Paper: Paper products coated with silicone or non-stick materials, used as liners for muffin tins, cupcake molds, or as edge protectors for baking sheets.
  • Paper Packaging/Cups: Paper cups, sleeves, or decorative edge bands used for holding or presenting baked goods.

⚠️ Critical Distinction: * If the item is pure paper/cardboard (e.g., paper cups, paper liners without metallic coating) β†’ It falls under Chapter 48. * If the item is aluminum foil or coated metal used for baking (e.g., non-stick aluminum cups) β†’ It falls under Chapter 76. * If the item is plastic-coated paper or pure plastic film for packaging β†’ It falls under Chapter 39.


πŸ“¦ 2. HS Code Classification Details (2026 Latest Tariff Data)

Based on the provided <DATA>, the product can be classified into four main categories depending on its exact material composition and structure.

HS Code Product Description Material/Structure Application Scenario
4823.61.00.20 Other paper, paperboard, cellulose wadding, and articles of cellulose pulp, of paper: Other circular, nested food containers Paper/Cardboard Round nested paper containers (e.g., paper cupcake liners, paper cake bases).
4823.69.00.20 Other paper, paperboard, cellulose wadding, and articles of cellulose pulp, of paper: Other food container articles Paper/Cardboard General paper food containers, non-circular, or complex shaped paper packaging.
3923.90.00.80 Plastic articles for the conveyance or packaging of goods: Other Plastic-Coated Paper / Plastic Paper with plastic coating for moisture resistance, or pure plastic decorative edge bands.
3923.10.90.00 Plastic articles for the conveyance or packaging of goods: Sacks, bags, pouches Plastic Film / Plastic Plastic-based packaging or decorative wraps used for food items.
7615.10.30.15 Aluminium household, toilet or office articles and parts thereof: Kitchen and table articles Aluminum/Non-stick Coated Aluminum baking cups, parchment paper with aluminum foil backing, or non-stick baking accessories.

πŸ” Key Classification Logic: * Paper vs. Plastic: If the base material is paper but coated with a thin layer of plastic for grease resistance, it might be classified under Chapter 39 depending on the coating weight. However, simple paper cups/liners are Chapter 48. * Aluminum Baking Items: If "Cake Paper Edge" refers to aluminum foil cups or non-stick aluminum baking sheets, it must be classified under 7615.10.30.15, regardless of the name "paper."


πŸ’° 3. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)

βœ… Applicable Country: United States (US)
βœ… Origin: China (CN)
βœ… Effective Time: 2025/2026 Import Period

🎯 1. Paper-Based Products (4823.61.00.20 / 4823.69.00.20)

Item Detail
Base Duty Rate 0.0%
Section 301 Surtax +25.0% (25% additional duty on Chinese goods)
Section 122 Surtax +10.0% (Additional duty under specific provisions)
Total Tariff Rate 35.0%
Calculation Base CIF Value Γ— 35%
De Minimis Eligibility ❌ No (Deny de minimis)
Legal Basis Path USITC:4823.69.00.20 β†’ Section 301: 25% β†’ Section 122: 10%

πŸ“Œ Explanation: * Paper products enjoy a 0% base duty, but the 35% total rate (25% + 10%) is significant. * This applies to standard paper cupcake liners, paper cake boxes, and paper baking cups.

🎯 2. Plastic/Plastic-Coated Products (3923.90.00.80 / 3923.10.90.00)

Item Detail
Base Duty Rate 3.0%
Section 301 Surtax +25.0%
Section 122 Surtax +10.0%
Total Tariff Rate 38.0%
Calculation Base CIF Value Γ— 38%
De Minimis Eligibility ❌ No (Deny de minimis)
Legal Basis Path USITC:3923.90.00.80 β†’ Section 301: 25% β†’ Section 122: 10%

πŸ“Œ Explanation: * If the product is plastic-based packaging or heavily plastic-coated paper classified as plastic, the base duty is 3%. * The total rate is 38%, which is higher than pure paper products.

🎯 3. Aluminum/Non-Stick Baking Items (7615.10.30.15)

Item Detail
Base Duty Rate 3.1%
Section 301 Surtax +7.5%
Section 122 Surtax +10.0%
Aluminum/Copper Steel Surtax +50.0% (Specific surtax for aluminum/copper/steel products)
Total Tariff Rate 70.6%
Calculation Base CIF Value Γ— 70.6%
De Minimis Eligibility ❌ No (Deny de minimis)
Legal Basis Path USITC:7615.10.30.15 β†’ Section 301: 7.5% β†’ Section 122: 10% β†’ Aluminum Surcharge: 50%

πŸ“Œ Warning: * This is the highest risk category. If your "Cake Paper Edge" is actually aluminum foil cups or non-stick aluminum baking liners, the tariff is 70.6%. * Do not misclassify aluminum products as paper (4823) to avoid 35% tax; customs will penalize for misdeclaration.


πŸ› οΈ 4. Customs Clearance Practical Advice (Battle-Tested Guide)

βœ… 1. Required Documentation Checklist

Document Mandatory? Explanation
βœ… Product Specification Sheet βœ”οΈ Must clearly state material composition (e.g., "100% Paper, Food Grade" or "Aluminum Foil, 0.2mm thickness").
βœ… Material Composition Certificate βœ”οΈ Critical for distinguishing between Chapter 48 (Paper) and Chapter 76 (Aluminum).
βœ… Product Photos (Clear) βœ”οΈ Show the edge structure, coating (if any), and packaging.
βœ… FDA Compliance Statement βœ”οΈ Food-contact items require FDA certification.
βœ… Commercial Invoice βœ”οΈ Must describe the item accurately (e.g., "Paper Cake Liners" not just "Paper Edges").
βœ… Packing List βœ”οΈ Detail quantity, weight, and dimensions.

βœ… 2. Declaration Strategy (Key Tips)

πŸ”₯ "Material First, Function Second. Name Accurately, Tax Correct!"

Scenario Correct HS Code Incorrect Practice Consequence
Paper Cupcake Liners 4823.61.00.20 Classify as Plastic (3923) Tax increases from 35% to 38% + Potential Audit
Paper Cake Boxes 4823.69.00.20 Classify as Plastic (3923) Tax increases from 35% to 38%
Aluminum Foil Cups 7615.10.30.15 Classify as Paper (4823) Heavy Penalty! Tax underpayment (70.6% vs 35%), risk of seizure.
Plastic-Wrapped Paper 3923.90.00.80 Classify as Paper (4823) Tax increases from 35% to 38%

βœ… 3. Special Cases & Pitfalls

Situation Handling Advice
"Non-Stick Coated Paper" If the coating is silicone and the base is paper, it is generally Chapter 48. If it has a plastic layer, it may be Chapter 39. Provide a material test report.
Aluminum + Paper Composite If the product is a paper cup with an aluminum lining or foil top, it may be classified under Chapter 76. Consult a customs broker.
Sample vs. Bulk Even samples are subject to 35%-70.6% duties if not exempted. No de minimis for these HS codes.
Packaging Material If "Cake Paper Edge" is just a decorative sleeve (not a container), it might be 4823.69.00.20 (Paper Article) or 3923.10.90.00 (Plastic Film).

🌍 5. Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Rate (China Origin) Certification Requirements Notes
πŸ‡ΊπŸ‡Έ USA 4823.61.00.20 (Paper) 35.0% FDA, Section 301 + 122 High tariff due to trade policies.
πŸ‡ΊπŸ‡Έ USA 7615.10.30.15 (Aluminum) 70.6% FDA, Section 301 + 122 + Al. Surcharge Extremely High. Avoid if possible.
πŸ‡ͺπŸ‡Ί EU 4823.61.00 (Paper) 0% - 2% FDA/EU 1935/2004, CE (if applicable) Lower tariffs, strict food safety.
πŸ‡¨πŸ‡³ China 4823.61.00 (Paper) 5% - 10% China Food Safety Standard Lower export tariff, easy clearance.

πŸ“Œ Conclusion for US Importers: * Paper products (35%) are manageable. * Aluminum products (70.6%) are prohibitively expensive. Consider shifting supply chain to non-China origins or redesigning the product to use pure paper (if feasible).


πŸ“Œ 6. Common Errors & Pitfalls (Lessons Learned)

❌ Error 1: Calling "Aluminum Cups" "Paper Cups" to save tax.
πŸ‘‰ Result: Customs inspection will detect aluminum content β†’ 70.6% back-tax + 25% penalty + potential seizure.

❌ Error 2: Misclassifying "Plastic-Coated Paper" as "Paper."
πŸ‘‰ Result: Tax understatement (35% vs 38%). Minor difference, but leads to audit flags.

❌ Error 3: Ignoring "Section 122" tariff.
πŸ‘‰ Result: Many importers forget the 10% Section 122 surcharge, leading to 10% tax shortfall.

βœ… Correct Declaration Example:

"Paper Cake Liners, 24-Count, Round, Food Grade, 100% Virgin Pulp, FDA Approved, Model: CCL-24"


🎯 7. Conclusion: Professional Declaration Saves Money!

🎯 Remember:

πŸ”Ή "Paper is 35%, Plastic is 38%, Aluminum is 70.6%!"
πŸ”Ή "Check the material first! Don't let 'Aluminum' cost you 35% extra!"


πŸ“Œ Pro Tip:
If your product is pure paper, ensure the description explicitly states "100% Paper" and provides a material test report to support Chapter 48 classification.
For aluminum products, consider if a paper alternative is viable to reduce tariffs from 70.6% to 35%.


πŸ“£ Immediate Action:

πŸ“ž Contact a Customs Broker + Provide Material Spec Sheet + Apply for Pre-Ruling if large volume.
πŸš€ Avoid the 70.6% Aluminum Trap!


✨ Professional Customs Clearance Starts with Accurate Classification!
πŸ’Ό Every Cent of Duty Counts!

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About HS Code Classification

The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.

Each HS code follows a hierarchical structure:

  • Chapter (2 digits) β€” Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
  • Heading (4 digits) β€” More specific grouping within the chapter
  • Subheading (6 digits) β€” Internationally standardized breakdown, used by all WCO member countries
  • National subdivisions (8-10 digits) β€” Country-specific extensions for further classification, such as US HTSUS 10-digit codes

Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.

When importing from CN to US, the applicable tariff rates may include:

  • Most-Favored-Nation (MFN) rate β€” The standard duty rate applied to WTO members
  • General rate β€” Applied to countries without trade agreements
  • Trade remedy duties β€” Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties

The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.