Paper Dessert Cup
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823610020 | 35.0% | CN | US | Official Doc |
| 4819502000 | 35.0% | CN | US | Official Doc |
| 4823690020 | 35.0% | CN | US | Official Doc |
| 4819504060 | 35.0% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
AI Analysis
π§ Paper Dessert Cup (Papier-Dessertbecher)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π I. Product Definition & Classification: Do You Really Understand "Paper Dessert Cups"?
Paper dessert cups are single-use, eco-friendly food containers primarily used for holding cakes, cupcakes, muffins, or small desserts. In international trade, they are classified based on their material (paper), form (cup/mold), and specific use (food hygiene container).
Due to slight variations in manufacturing standards and structural designs (e.g., nested vs. standalone, specific paper grade), these products fall under multiple HS codes within the Chapter 48 (Paper and Paperboard) category.
β οΈ Key Classification Point:
- All listed HS codes below carry a heavy tariff burden due to US trade policies.
- The total tax rate is consistently 35% for all paper variants.
- Misclassification can lead to delays or penalties, so precise description is critical.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authorityε―Ήη §)
| HS Code | Product Description | Application Scenario | Material/Form |
|---|---|---|---|
4823.61.00.20 |
Paper cupcake liners/cups, paper material, cup-shaped food containers | Standard cupcake liners, standalone paper cups | β Paper |
4819.50.20.00 |
Paper dessert cups, paper material, food hygiene containers for cakes | Bakery-style cups, lined paper cups for moist desserts | β Paper |
4823.69.00.20 |
Paper dessert cups, paper material, circular nested food containers | Stackable/nested cups, round-shaped molds | β Paper |
4819.50.40.60 |
Other packaging containers, paper material | General paper packaging not specifically defined as "cups" above | β Paper |
3924.10.40.00 |
Plastic dessert cups, plastic material, tableware category | Note: This code is for PLASTIC cups, not paper. Included for comparison. | β Plastic |
π Critical Reminder:
- Paper vs. Plastic:
- Paper Cups: HS Codes4823.61.00.20,4819.50.20.00,4823.69.00.20,4819.50.40.60β Total Tax: 35%
- Plastic Cups: HS Code3924.10.40.00β Total Tax: 13.4%
- Do NOT misclassify paper cups as plastic to avoid fraud accusations.
- If the cup has a plastic lining (common for grease resistance), it may still be classified under Chapter 48 if the paper provides the principal character, but consult customs for borderline cases.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (and subsequent imports)
π― 1. Paper Dessert Cups (4823.61.00.20, 4819.50.20.00, 4823.69.00.20, 4819.50.40.60)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge (Section 122) | +10.0% (Specific to Chinese products) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption | β Not Eligible (Section 321 does not apply due to Section 301/122 taxes) |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:4819/4823 β FOOTNOTE:9903.88.01 |
π Explanation:
- Base Tariff 0%: Paper products generally have low base tariffs.
- 25% Section 301 Tariff: Imposed on a wide range of Chinese goods, including paper packaging.
- 10% IEEPA Tariff: Additional penalty under the International Emergency Economic Powers Act targeting specific Chinese imports.
- Total 35%: This is a high-cost product for US importers. Profit margins must account for this significant tax burden.
π― 2. Plastic Dessert Cup (3924.10.40.00) β For Reference Only
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| USITC Surcharge | 0.0% (Plastics may have different Section 301 lists, but here listed as 0%) |
| IEEPA Surcharge | +10.0% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Exemption | β Not Eligible |
π Note: If you are importing plastic cups, the tax is significantly lower (13.4% vs 35%). However, if the product is paper, you cannot use this code.
π οΈ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Required Documentation Checklist
| Document | Mandatory? | Description |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state "Paper Dessert Cup," Material: Paper, HS Code, and Country of Origin. |
| β Packing List | βοΈ | Include net/gross weight, number of pieces per box. |
| β Product Photos | βοΈ | Show the cupβs structure, any plastic lining (if applicable), and packaging. |
| β Material Composition Statement | βοΈ | Explicitly state: "100% Paper" or "Paper with PLA Lining." Avoid vague terms like "biodegradable material." |
| β FDA Compliance Statement | βοΈ | If for direct food contact, ensure compliance with FDA 21 CFR for food packaging. |
β 2. Declaration Tips (Key Rules)
π₯ βBe Precise, Avoid Ambiguity, Paper is Paper!β
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Paper Cup with Greaseproof Lining | Declare as Paper (HS 48xx) if paper provides principal character. Note "Greaseproof Paper Cup." | Declare as "Food Container" without material detail β Risk of misclassification. |
| Mixed Container (Paper + Plastic Utensils) | Split declaration. Paper cups go to HS 48xx; plastic forks go to different HS code. | Bundle together as "Party Supplies" β Complex clearance, potential errors. |
| Plastic Lining Thick (>50% by Weight) | May need to re-evaluate under Chapter 39 (Plastics). | Assume itβs still paper if it looks like paper. |
β 3. Special Cases
| Case | Handling Advice |
|---|---|
| PLA (Biodegradable) Lining | Still generally classified under Chapter 48 if paper is primary. Declare "PLA-lined Paper Cup." |
| Printed Cups | Ensure ink is food-safe. No additional HS change, but include "Food-Grade Ink" in description. |
| Bulk vs. Retail Packaging | Tariff is the same, but weight/volume declaration must be accurate to avoid duty underpayment penalties. |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code (Paper) | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4823.61.00.20 / 4819.50.20.00 |
35% | FDA (if food contact) | High tariff due to Section 301 & 122. |
| π¨π³ China | 4823.61.00.20 |
5-10% | None | Domestic sales, lower taxes. |
| πͺπΊ EU | 4823.69.00.00 |
6.5% | Food Contact Material (EC) 1935/2004 | No Section 301/122 surcharges. |
| π―π΅ Japan | 4823.69.00.00 |
8-15% | Food Sanitation Act | Check for local labeling laws. |
π Conclusion:
- USA is the most expensive market for paper dessert cups due to 35% total tax.
- EU and Japan offer lower tariff barriers (6.5%-15%).
- Consider supply chain diversification (e.g., sourcing from Vietnam or Thailand) if targeting the US market to mitigate Section 301/122 tariffs.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring "Dessert Cup" without specifying Material (Paper vs. Plastic).
π Consequence: Customs may assign the wrong HS code, leading to duty reassessment or seizure.
β Error 2: Claiming "Biodegradable" to avoid classification checks.
π Consequence: Customs may require proof of composition, delaying clearance.
β Error 3: Under-declaring CIF value to reduce 35% tax.
π Consequence: Penalties, fines, and blacklisting of the importer.
β Error 4: Using "122 Tariff" exemption incorrectly.
π Consequence: The 10% IEEPA tariff is mandatory for Chinese-origin goods in this category. No exemption.
β Correct Practice:
"Paper Cupcake Liners, 100% Paper, Food-Grade, Grease-Proof Lined, 2oz Capacity, Model PC-2OZ, HS 4823.61.00.20"
π― VII. Conclusion: Professional Declaration, Cost Control, and Efficiency
π― Remember the Rules:
πΉ "Paper is 35%, Plastic is 13.4%. Know your material!"
πΉ "No De Minimis for US Imports in this Category!"
πΉ "Accurate Description Saves You from Customs Hold-ups!"
π Pro Tip:
If your paper dessert cups are sourced from Vietnam, Indonesia, or Thailand, you may avoid the Section 301 (25%) and IEEPA (10%) surcharges, potentially lowering the tariff to just the base rate (0-10%).
Recommendation: Consider origin diversification for the US market to significantly reduce costs.
π£ Immediate Action:
π Contact a professional customs broker + Provide Product Photos + Apply for HS Code Pre-Ruling
π Let your dessert cups clear customs smoothly, maximize profit, and scale globally!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Penny Saved is a Cent Profit Earned!
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.