Cardboard Paper (Over 360mm*150mm)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4819200040 | 35.0% | CN | US | Official Doc |
| 4823690040 | 35.0% | CN | US | Official Doc |
| 4823908680 | 35.0% | CN | US | Official Doc |
| 4805934060 | 35.0% | CN | US | Official Doc |
| 4805924040 | 35.0% | CN | US | Official Doc |
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AI Analysis
π¦ Cardboard Paper (Over 360mm Γ 150mm)
π HS Code Classification & Customs Clearance Guide | 2026 Updated Tariff Analysis | Professional Import Strategy
π One, Product Definition & Classification: What Exactly Is "Cardboard Paper"?
Cardboard paper β often referred to as paperboard β is a thick, rigid paper material used for packaging, display stands, trays, and structural containers. In international trade, itβs classified based on:
- Weight per square meter (g/mΒ²)
- Coating status (coated/uncoated)
- Form (rolls, sheets, cut-to-size, or processed)
- End-use (packaging, trays, boxes, etc.)
β οΈ Key Distinction:
- If itβs uncoated, not further processed than cutting or rolling, and weighs β₯150 g/mΒ², it falls under Chapter 48 (Paper & Paperboard).
- If itβs cut into trays, boxes, or containers, it may be reclassified under 4819 (packaging) or 4823 (other articles).
π¦ δΊγHS Code Classification Details (2026 Official Tariff Table)
| HS Code | Product Description | Application Scenario | Weight Range | Processing Level |
|---|---|---|---|---|
4805.93.40.60 |
Other uncoated paperboard, in rolls or sheets, not further worked than specified in Note 3: Weighing β₯225 g/mΒ², other | Industrial packaging, heavy-duty cartons, display bases | β₯225 g/mΒ² | Raw sheet/roll, no cutting |
4805.92.40.40 |
Other uncoated paperboard, in rolls or sheets, not further worked than specified in Note 3: Weighing >150 g/mΒ² but <225 g/mΒ², other | Medium-duty packaging, inserts, backing boards | 150β225 g/mΒ² | Raw sheet/roll |
4819.10.00.40 |
Cartons, boxes, cases, bags, etc., of corrugated paperboard | Corrugated boxes, shipping containers, export packaging | Any weight | Pre-formed corrugated structure |
4819.20.00.40 |
Folding cartons, boxes, cases of non-corrugated paperboard | Retail packaging, folding boxes, gift boxes | Any weight | Cut & folded, but not corrugated |
4823.69.00.40 |
Trays, dishes, plates, cups, and similar items made of paper or paperboard | Food packaging, cosmetic trays, retail display units | Any weight | Cut & shaped into functional items |
4823.90.86.80 |
Other articles of paper pulp, paper, paperboard, etc., cut to size/shape | Custom-cut labels, inserts, decorative elements, non-standard items | Any weight | Cut to shape, not for packaging |
π Critical Note:
- Your product is over 360mm Γ 150mm, which exceeds standard sheet sizes β this confirms itβs not a small label or insert, but a large-format paperboard sheet or pre-cut item.
- If not cut into trays/boxes, it should be classified under 4805.92.40.40 or 4805.93.40.60 based on weight.
- If cut into trays or folding boxes, use 4819.20.00.40 or 4823.69.00.40.
π° δΈγ2026 Updated Tariff Breakdown (Withιε Taxes & Legal Basis)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (including future imports)
π― 1. 4805.93.40.60 β Paperboard β₯225 g/mΒ², Uncoated, Raw Sheet/Roll
| Item | Detail |
|---|---|
| Base Duty Rate | 0% (ad valorem) |
| USITC Additional Tariff | +25% (under Section 301 of U.S. Trade Act) |
| IEEPA Additional Tariff | +10% (International Emergency Economic Powers Act, applies to Chinese-origin goods) |
| Total Effective Rate | 45% |
| Tax Calculation | CIF Value Γ 45% |
| De Minimis Threshold | β Not applicable (denied) |
| Legal Pathway | IEEPA:9903.01.25 β USITC:4805.93.40.60 β FOOTNOTE:9903.88.01 |
π Explanation:
- This is not a standard paper β it's heavy-duty paperboard used in industrial packaging.
- Despite being "paper", its weight and structure trigger high-risk tariff treatment under U.S. trade policy.
- 45% total is extremely high β comparable to electronics or steel.
π― 2. 4805.92.40.40 β Paperboard: 150β225 g/mΒ², Uncoated, Raw Sheet/Roll
| Item | Detail |
|---|---|
| Base Duty Rate | 0% |
| USITC Additional Tariff | +25% |
| IEEPA Additional Tariff | +10% |
| Total Effective Rate | 45% |
| Tax Calculation | CIF Γ 45% |
| De Minimis | β Not eligible |
| Legal Pathway | IEEPA:9903.01.24 β USITC:4805.92.40.40 β FOOTNOTE:9903.88.01 |
π Note:
- Even though the weight is lower, the product is still classified as paperboard and subject to same 45% rate.
- No distinction in tariff treatment between 150β225 g/mΒ² and 225+ g/mΒ² β both are penalized equally under U.S. policy.
π― 3. 4819.10.00.40 β Corrugated Paperboard Boxes (All Types)
| Item | Detail |
|---|---|
| Base Duty Rate | 0% |
| USITC Additional Tariff | +25% |
| IEEPA Additional Tariff | +10% |
| Total Effective Rate | 45% |
| Tax Calculation | CIF Γ 45% |
| De Minimis | β Not eligible |
| Legal Pathway | IEEPA:9903.01.25 β USITC:4819.10.00.40 β FOOTNOTE:9903.88.01 |
π Important:
- If your product is corrugated, even if itβs over 360mm Γ 150mm, it still falls under 4819.10.00.40.
- No exception for size β 45% applies regardless of shape or use.
π― 4. 4819.20.00.40 β Folding Cartons (Non-Corrugated)
| Item | Detail |
|---|---|
| Base Duty Rate | 0% |
| USITC Additional Tariff | +25% |
| IEEPA Additional Tariff | +10% |
| Total Effective Rate | 45% |
| Tax Calculation | CIF Γ 45% |
| De Minimis | β Not eligible |
| Legal Pathway | IEEPA:9903.01.24 β USITC:4819.20.00.40 β FOOTNOTE:9903.88.01 |
π Use Case:
- If your cardboard is folded into a box, even if it's flat and large, itβs now a folding carton β 45% tariff.
π― 5. 4823.69.00.40 β Trays, Plates, Cups, etc., Made of Paperboard
| Item | Detail |
|---|---|
| Base Duty Rate | 0% |
| USITC Additional Tariff | +25% |
| IEEPA Additional Tariff | +10% |
| Total Effective Rate | 45% |
| Tax Calculation | CIF Γ 45% |
| De Minimis | β Not eligible |
| Legal Pathway | IEEPA:9903.01.24 β USITC:4823.69.00.40 β FOOTNOTE:9903.88.01 |
π Critical Point:
- If your large cardboard sheet is shaped into a tray or dish, itβs not raw paperboard anymore β itβs a functional article β 45% tariff applies.
π― 6. 4823.90.86.80 β Other Cut-to-Size Articles (Non-Packaging)
| Item | Detail |
|---|---|
| Base Duty Rate | 0% |
| USITC Additional Tariff | +25% |
| IEEPA Additional Tariff | +10% |
| Total Effective Rate | 45% |
| Tax Calculation | CIF Γ 45% |
| De Minimis | β Not eligible |
| Legal Pathway | IEEPA:9903.01.24 β USITC:4823.90.86.80 β FOOTNOTE:9903.88.01 |
π When to Use This:
- For custom-cut decorative panels, display stands, or non-packaging items.
- Even if not a box or tray, if itβs cut to size/shape, it falls here β 45% tariff.
π οΈ εγCustoms Clearance Best Practices (Real-World Pro Tips)
β 1. Required Documentation (Must-Have List)
| Document | Required? | Notes |
|---|---|---|
| β Commercial Invoice | βοΈ | Clearly state HS Code, weight, dimensions, use case |
| β Packing List | βοΈ | Show sheet/box count, size, weight per unit |
| β Product Photos | βοΈ | Show front/back, edges, cut shape, branding |
| β Technical Specs | βοΈ | Include g/mΒ², material type, coating status |
| β Origin Certificate (CO) | βοΈ | If from Vietnam, Mexico, Thailand, may qualify for IEEPA exemption |
| β Third-Party Test Report | βοΈ | RoHS, CE, FCC (if applicable) |
| β Bill of Lading (B/L) | βοΈ | Must match invoice |
β 2.η³ζ₯ζε·§οΌKey Rules to RememberοΌ
π₯ "Size doesnβt matter β weight and shape do!"
| Scenario | Correct HS Code | Wrong Approach | Risk |
|---|---|---|---|
| Raw sheet >360Γ150mm, β₯225 g/mΒ² | 4805.93.40.60 |
Misreport as "paper" | 45% tax |
| Raw sheet, 180 g/mΒ² | 4805.92.40.40 |
Report as "cardboard" | 45% tax |
| Folded into box | 4819.20.00.40 |
Report as "sheet" | 45% tax |
| Cut into tray | 4823.69.00.40 |
Report as "raw material" | 45% tax |
| Custom-cut display panel | 4823.90.86.80 |
Report as "packaging" | 45% tax |
β Pro Tip:
Use exact product description in invoice:"Uncoated paperboard, 250 g/mΒ², cut to size 400mm Γ 200mm, for display stands, not further processed."
β This triggers 4805.93.40.60 and avoids misclassification.
β 3. Special Cases & Workarounds
| Situation | Solution |
|---|---|
| Product from Vietnam/Mexico | Apply for IEEPA exemption β 0% tariff (if origin is non-China) |
| Low-value shipment (<$800) | Not eligible for de minimis β still 45% |
| Re-export or return | Can apply for re-entry exemption if original import was under same tariff |
| Customs audit risk | Prepare pre-approval letter (Advance Ruling) to avoid disputes |
π δΊγGlobal Market Tariff Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4805.93.40.60 |
45% | None (but document required) | Highest risk |
| π¨π³ China | 4805.93.40.60 |
5% | CCC, RoHS | Noιε η¨ |
| πͺπΊ EU | 4805.93.40.60 |
0% | CE, RoHS | Noιε η¨ |
| π¦πΊ Australia | 4805.93.40.60 |
5% | RCM | Noιε η¨ |
| π―π΅ Japan | 4805.93.40.60 |
0% | PSE | Noιε η¨ |
π Insight:
- Only the U.S. applies 45% on Chinese-origin paperboard.
- China, EU, Japan, Australia are much more favorable.
π ε γεΈΈθ§ιθ―― & Avoidance Guide (Real-World Pitfalls)
β Mistake 1: Reporting a cut tray as "paperboard sheet"
π Result: 45% tariff + penalty for misdeclaration
β Mistake 2: Not specifying weight (g/mΒ²) in invoice
π Result: Customs cannot verify classification β delay or rejection
β Mistake 3: Using "cardboard" instead of "paperboard" in description
π Result: Misclassification β incorrect HS Code β 45% tax
β Mistake 4: Assuming "large size = lower tariff"
π Result: Wrong! Size doesnβt reduce tariff β weight and use do
β Correct Approach:
Use precise language:
"Uncoated paperboard, 250 g/mΒ², cut to 400mm Γ 200mm, for display purposes, not further processed."
β HS Code: 4805.93.40.60 β 45% tariff β accurate and compliant
π― δΈγConclusion: Precision in Classification = Profit Protection
π― Remember the Golden Rule:
πΉ "Size doesnβt matter β weight and shape do!"
πΉ "If itβs not raw sheet, itβs not 4805!"
πΉ "45% tariff applies to ALL Chinese-origin paperboard, regardless of use."
π Pro Tip:
If your product is originated in Vietnam, Mexico, Thailand, or Malaysia, apply for IEEPA exemption β tariff drops to 0%.
β Action Step:
- Get CO (Certificate of Origin) from non-China country
- Submit pre-ruling request to U.S. CBP
- Save thousands in duties
π£ Take Action Now:
π Contact a licensed customs broker + Provide product photos + Request HS Code pre-approval
π Avoid delays, penalties, and 45% tax traps!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Your productβs fate is in the HS Code β get it right the first time!
Customer Reviews
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.