Candy Wrapping Paper
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4805191000 | 35.0% | CN | US | Official Doc |
| 4823690040 | 35.0% | CN | US | Official Doc |
| 4823610020 | 35.0% | CN | US | Official Doc |
| 4805121000 | 35.0% | CN | US | Official Doc |
| 4819100040 | 35.0% | CN | US | Official Doc |
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AI Analysis
π¬ Candy Wrapping Paper (Paper Confectionery Wrappers)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
π I. Product Definition & Classification: Do You Really Understand "Candy Wrapping Paper"?
Candy wrapping paper is a specialized packaging material used to encase confectionery products. In international trade, it is generally classified based on its material composition and functional characteristics. Since the primary material is paper, it falls under Chapter 48 (Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard).
The classification depends on whether it is viewed as: 1. Raw/Processing Paper: Unprocessed or semi-processed paper sheets used for further conversion. 2. Finished Paper Articles: Specifically manufactured for packaging purposes.
β οΈ Key Distinction:
- If the product is plain paper or simple printed sheets intended for further manufacturing (e.g., folding machines) β Often grouped under 4805 (Other paper/cardboard).
- If the product is cut, shaped, or specifically designed as a packaging item β Often grouped under 4823 (Other paper articles) or 4819 (Cartons/Boxes).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data for Candy Wrapping Paper, here are the five most relevant HS Codes with explanations for their applicability:
| HS Code | Product Description | Applicability Reasoning |
|---|---|---|
4805.19.10.00 |
Other Paper & Paperboard (Dε /Bottom Line Category) | Material Match: The item is made of paper. Logic: As a "catch-all" category for paper products that don't fit more specific subheadings, it fits the base material requirement ("Paper & Paperboard"). It is treated as a generic paper product. |
4823.69.00.40 |
Other cut-shaped paper articles | Material & Form Match: Fits the material (paper) and the "catch-all" category. Logic: No conflict in form or usage. It acknowledges the item is a paper product with specific characteristics, fitting the broad scope of paper articles without conflicting with other uses. |
4823.61.00.20 |
Other cut paper & paperboard (packaging) | Material & Usage Match: The material is paper, fitting the paper/cardboard category. Logic: Specifically reasonable for packaging purposes. Since candy wrappers are primarily packaging, this code aligns with the functional use of the paper product. |
4805.12.10.00 |
Other paper & paperboard | Inferred Material Match: The material is inferred to be paper. Logic: Meets the material requirement for paper or paperboard. There is no obvious material conflict, making it a valid general classification for paper-based wrapping materials. |
4819.10.00.40 |
Cartons, boxes & cases (of corrugated paper or of fiberboard) | Material & Form Match: The material is paper, and the form is packaging. Logic: Fits the scope of packaging containers. Specifically categorized as a paper packaging container, which accurately describes the functional role of candy wrapping paper in the supply chain. |
π Critical Note:
- All five HS Codes listed above share the same total tax rate of 35.0% due to current trade policies. - The choice between them often depends on the specific physical state of the paper (rolled vs. cut) and the degree of processing (raw sheet vs. finished wrapper). -4819.10.00.40is particularly strong if the wrappers are considered "packaging containers." -4805series are safer for bulk paper sheets before final conversion.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
Since all recommended HS Codes share the same tax structure, the analysis is unified:
π― Unified Tariff Structure for All Listed HS Codes
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% (From USITC Footnote regarding Section 301 actions) |
| Section 122 Tariff (IEEPA) | +10.0% (Specific surcharge for Chinese products under IEEPA provisions) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption Available? | β No (Not eligible for de minimis exemption) |
| Legal Authority Path | Section 301: 25% + Section 122: 10% + Base: 0% β Total: 35% |
π Explanation:
- "Section 301 Additional Tariff 25%": Levied under the U.S. Trade Act of 1974, Section 301, targeting specific Chinese imports. - "Section 122 Tariff 10%": Additional surcharge under the International Emergency Economic Powers Act (IEEPA), specifically targeting goods from China. - Combined Total of 35%: This is a significant cost factor. Importers must budget for this high duty burden. - No De Minimis: Small packages (under $800) do not qualify for tax exemption.
π οΈ IV. Customs Clearance Operational Advice (Practical Pitfall Avoidance Guide)
β 1. Required Documentation Checklist (All are Mandatory)
| Document | Mandatory? | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must detail paper type, weight (GSM), coating, dimensions, and printing details. |
| β Commercial Invoice | βοΈ | Must clearly state "Candy Wrapping Paper" or "Paper Packaging Material," not just "Paper." |
| β Packing List | βοΈ | Clearly distinguish between raw paper rolls and pre-cut wrappers. |
| β Certificate of Origin (CO) | βοΈ | Required to prove origin as China. No preferential treatment applies, but origin verification is key. |
| β Photos of Product | βοΈ | Show the actual product, including any labels, logos, or packaging features. |
| β HS Code Pre-Ruling (Optional but Recommended) | βοΈ | Especially if disputing classification between 4805 (raw) and 4819 (packaging). |
β 2. Declaration Strategies (Key Mantras)
π₯ "Classify by Material, Declare by Function, Avoid Ambiguity!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Bulk Paper Rolls for Confectionery | 4805.19.10.00 or 4805.12.10.00 |
Misdeclaring as "Finished Packaging" β Potential classification dispute |
| Pre-Cut Candy Wrappers | 4819.10.00.40 or 4823.69.00.40 |
Misdeclaring as "Raw Paper" β Under-declaration risk |
| Packaging with Anti-Foiling/Lamination | 4823.61.00.20 |
Ignoring the "Packaging" attribute β May miss the functional code |
| Mixed Paper Types | Split by material | Combined declaration β Customs may reject or reclassify |
β 3. Special Circumstances Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Printed Wrappers | Provide printing proof and customer specs to justify 4823 or 4819 classification. |
| Packaging with Non-Paper Elements (e.g., Plastic Liner) | If >50% paper by weight/value, still classifiable under Chapter 48. Provide material composition breakdown. |
| Small Sample Shipments | No de minimis exemption. Must declare and pay 35% tax even for samples. |
| Re-importation of Scrap Packaging | Ensure proper "Returned Goods" documentation to avoid double taxation. |
π V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4819.10.00.40 / 4805.19.10.00 |
35% | None Specific | High tariff due to Section 301 + 122. |
| π¨π³ China | 4819.10.00.40 |
5-7% | None | Lower duty for domestic trade. |
| πͺπΊ EU | 4819.10.00.40 |
0-6.5% | FSC Certification (Recommended) | Lower tariffs; focus on sustainability. |
| π¦πΊ Australia | 4819.10.00.40 |
5% | None | Moderate duty. |
| π―π΅ Japan | 4819.10.00.40 |
0-8% | None | Varies by specific paper type. |
π Conclusion:
- The USA is the highest-cost market for candy wrapping paper due to the 35% combined tariff. - China, EU, and Australia offer significantly lower tariff burdens. - Importers targeting the US market must factor in the 35% cost into their pricing strategy or consider sourcing from countries with free trade agreements (if applicable).
π VI. Common Mistakes & Pitfall Guide (Lessons Learned)
β Mistake 1: Declaring as "Paper Products" without specifying "Packaging"
π Consequence: Customs may reclassify to a higher duty rate or delay clearance for further investigation.
β Mistake 2: Ignoring the "Section 122" tariff
π Consequence: Unexpected 10% surcharge on top of the 25% Section 301 duty β Profit margin erosion.
β Mistake 3: Attempting de minimis exemption for small shipments
π Consequence: 100% Seizure or Return. The 35% duty applies to all shipments from China, regardless of value.
β Mistake 4: Misclassifying as "Plastic Packaging" to avoid paper tariffs
π Consequence: Severe Penalties. If the material is paper, misclassification is considered fraud.
β Correct Approach:
"Candy Wrapping Paper, 100% Paper, Pre-cut, Printed, For Confectionery Packaging, Origin: China, Model: XYZ, 35% Duty Applicable."
π― VII. Conclusion: Professional Declaration Saves Money!
π― Remember the Mantra:
πΉ "Paper is Paper, But Packaging is King. 35% Duty is Real, Don't Let It Sting!"
πΉ "HS Code is Life, 35% is the Price. Declare Correctly, Stay Safe!"
π Tip:
If your candy wrapping paper is originating from Vietnam, Mexico, Thailand, or Malaysia, you may be eligible for IEEPA Exemptions or lower Section 301 rates.
π Recommendation: Apply for an Advance Ruling from US Customs and Border Protection (CBP) to confirm the HS Code and duty liability before shipment.
π£ Immediate Action Required:
π Contact a Professional Customs Broker
πΈ Provide Product Photos + Material Specs
π Apply for HS Code Pre-Ruling
π Ensure Smooth Clearance, Zero Surprises, Maximum Profit!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Cent of Duty is Calculated with Precision!
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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.