Kraft Paper
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4805249000 | 35.0% | CN | US | Official Doc |
| 4808400000 | 35.0% | CN | US | Official Doc |
| 4808100000 | 35.0% | CN | US | Official Doc |
| 4819100040 | 35.0% | CN | US | Official Doc |
| 4819100020 | 35.0% | CN | US | Official Doc |
Product Images
AI Analysis
π¦ Kraft Paper & Corrugated Materials: The Ultimate 2026 US Tariff Guide
π HS Code Reference & Customs Clearance Strategy | 2026 Latest Duty Analysis | Pro-Level Shipping Tactics
π Part 1: What is "Kraft Paper" and How Does It Get Classified?
Kraft Paper is a high-strength paper made from wood pulp using the kraft process. It is renowned for its durability and is the backbone of packaging, shipping, and industrial materials.
In international trade, "Kraft Paper" is NOT a single HS Code. It is categorized based on its physical form and end-use:
1. Semi-Processed Paper: Plain sheets, rolls, or logs (e.g., 4805.24.90.00).
2. Corrugated Paper: Paper with a wavy/fluted core (e.g., 4808.40.00.00).
3. Containers/Boxes: Finished or semi-finished cartons/boxes made from kraft/waste paper (e.g., 4819.10.00.40 / .20).
β οΈ CRITICAL DISTINCTION:
- If you import loose paper sheets/rolls (unprocessed) β Chapter 4805.
- If you import fluted/corrugated paper (pre-processed into wave shape) β Chapter 4808.
- If you import finished boxes, cartons, or sacks β Chapter 4819.
β Mistake Alert: Misclassifying corrugated paper as plain paper can lead to a 35% penalty on duty alone!
π¦ Part 2: HS Code Classification Breakdown (2026 US Tariff Schedule)
All items below are subject to the "35% Total Tax Rate" due to US-China trade tariffs (Section 301 + Section 122).
| HS Code | Product Description | Typical Use Case | Physical State |
|---|---|---|---|
4805.24.90.00 |
Kraft Paper (Paper & Paperboard, other) | Raw materials for further processing, bags, wrapping. | Flat sheets/rolls, un-corrugated. |
4808.40.00.00 |
Corrugated Paper (Kraft type) | Manufacturing the "flute" layer for boxes. | Wavy/Fluted (Corrugated). |
4808.10.00.00 |
Other Corrugated Paper (Paper) | Generic corrugated stock (often kraft base). | Wavy/Fluted (Corrugated). |
4819.10.00.40 |
Cartons/Boxes (Other, Sacks/Bags) | Finished packaging boxes, sacks. | Finished container form. |
4819.10.00.20 |
Sacks & Bags (Kraft/Paperboard) | Industrial sacks, cement bags, grocery sacks. | Finished container form. |
π Key Clarification:
-4805: Raw material.
-4808: Intermediate material (the wavy part).
-4819: Final product (the box/bag).
Note: Even though the descriptions vary, the duty structure is identical for these Chinese-origin products under current US sanctions.
π° Part 3: 2026 US Tariff Rate Deep Dive (China Origin)
β Applicable Market: United States (US)
β Country of Origin: China (CN)
β Effective Date: Retrospective from 2018/2019 through 2026 (Current Policy)
π― Universal Tax Structure for All Listed HS Codes
| Component | Rate | Legal Basis | Description |
|---|---|---|---|
| Base Duty | 0.0% | US HTS General Rate | No standard tariff for paper. |
| "Section 301" Add-on | +25.0% | USITC Footnote 301 | Additional tariff on Chinese goods. |
| "Section 122" Add-on | +10.0% | IEEPA Section 122 | Additional "Section 122" tariff on specific Chinese imports. |
| TOTAL TAX RATE | 35.0% | Cumulative | The final duty you must pay. |
π Calculation Example
If you import $10,000 worth of Kraft Paper (HS Code 4805.24.90.00):
* Base Duty: $0
* Section 301 (25%): $2,500
* Section 122 (10%): $1,000
* Total Duty Payable: $3,500 (35%)
π Explanation:
- The 25% is the infamous "Section 301" tariff targeting China's manufacturing sector.
- The 10% (Section 122) is a newer or specific administrative levy often applied to paper/paperboard products from China.
- No de minimis exemption applies here for commercial shipments. The 35% is non-negotiable for standard imports.
π οΈ Part 4: Customs Clearance Strategy (Pro Tips to Avoid Delays)
β 1. Documentation Checklist (The "Must-Haves")
| Document | Requirement | Why? |
|---|---|---|
| Commercial Invoice | Must specify "Kraft Paper" + HS Code | To match the 35% tax rate immediately. |
| Packing List | Weight & Volume details | Paper is light but bulky; freight costs vary. |
| Technical Data Sheet | Grammage (gsm), Ply, Width | Customs officers check if it's actually "Paper" or "Paperboard". |
| Certificate of Origin | Crucial! | Must prove origin is China. If origin is Vietnam/Mexico, tariffs might change! |
| Material Composition | 100% Wood Pulp? | Must confirm no synthetic blends that change the HS Code. |
β 2. Declaration Strategy (The "Golden Rule")
π₯ Rule: Be Specific About the Physical State!
| Scenario | Correct Declaration | Wrong Declaration (Risk!) |
|---|---|---|
| Raw Rolls | 4805.24.90.00 (Kraft Paper, Flat) |
Calling it "Corrugated" -> 35% (Same, but inconsistent data). |
| Fluted Sheets | 4808.40.00.00 (Corrugated) |
Calling it "Paper" -> Risk of re-classification. |
| Finished Boxes | 4819.10.00.40 (Cartons) |
Calling it "Paper" -> Incorrect HS Code -> Seizure/Fines. |
β 3. Special Cases & Risk Mitigation
| Situation | Strategy |
|---|---|
| "Kit" Packaging | If Kraft paper is shipped with plastic inserts, declare separately or ensure the primary use is paper. |
| Recycled Kraft | If >90% recycled, check for specific "Waste/Paper" codes, but 35% usually still applies. |
| Transshipment | DO NOT route through Vietnam/Malaysia claiming "Made in Vietnam" unless the transformation is substantial. US Customs tracks paper origins rigorously. |
π Part 5: Global Market Comparison (2026 Outlook)
| Region | Recommended HS Code | Base Tariff | Special Add-ons | Total Est. Rate |
|---|---|---|---|---|
| πΊπΈ USA | 4805.24.90.00 / 4808.40 |
0% | +25% (Sec 301) +10% (Sec 122) | 35.0% |
| π¨π³ China | 4805.24.90.00 |
0% | None (Domestic) | 0% |
| πͺπΊ EU | 4805.24.00 |
~6% | None (Unless anti-dumping) | ~6% |
| π―π΅ Japan | 4805.24.00 |
~3% | None | ~3% |
| π¨π¦ Canada | 4805.24.00 |
0% | None | 0% |
π Conclusion:
The US is the only major market imposing a 35% "penalty" tariff on Chinese Kraft Paper.
Strategy: If shipping to the US, ensure your supplier offers a 35% duty discount or you factor this cost into your landed price immediately. Do not expect a waiver.
π Part 6: Common Mistakes & Pitfalls (Learn from Errors)
β Mistake 1: Confusing "Kraft" with "Cardboard"
π Result: If you ship corrugated boxes but declare 4805 (plain paper), Customs will re-classify to 4819 and charge the same 35%, but delay your shipment for inspection.
β
Fix: Always match the physical shape (Flat = 4805/4808, Box = 4819).
β Mistake 2: Hiding the Origin
π Result: Attempting to ship via a third country to avoid the 35% tax. US Customs uses "Rule of Origin" audits. If caught, 100% penalty + 35% duty + Jail time for smuggling.
β
Fix: Declare China origin honestly; calculate the 35% cost upfront.
β Mistake 3: Vague Descriptions
π Result: "Paper" is too vague.
β
Fix: Use full description: "Kraft Paper, Corrugated, 200 GSM, 100% Wood Pulp, China Origin".
π― Part 7: Final Verdict & Action Plan
π― The 35% Reality:
For Kraft Paper imports from China to the US, expect a flat 35% tax across all variants (4805, 4808, 4819). There are no loopholes for standard kraft paper.
Action Checklist: 1. Verify HS Code: Is your product plain, corrugated, or a finished box? 2. Calculate Landed Cost:
Product Price + Freight + 35% Duty. 3. Check Origin: Ensure the Certificate of Origin is accurate (China). 4. Communicate: Tell your supplier the 35% will be paid by the buyer (Incoterms DDP/DDU clarification). 5. Consult a Broker: Use a licensed US Customs Broker to file the entry immediately with the correct HS Code to avoid delays.
π£ Immediate Next Step:
π Review your Commercial Invoice: Does it clearly state "Kraft Paper" and "China"?
π Contact your Customs Broker: Ask them to confirm the Section 301 + Section 122 application for your specific shipment.
π‘ Budget Planning: Set aside 35% of the goods value for US Customs duties immediately.
β¨ Professional Clearance Starts with Precise Classification!
πΌ Don't let the 35% surprise wipe out your profit margin!
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.