Paper Oval Plate
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823690040 | 35.0% | CN | US | Official Doc |
| 4823610020 | 35.0% | CN | US | Official Doc |
AI Analysis
π½οΈ Paper Oval Plates: HS Code Classification & US Customs Clearance Guide (2026)
π HS Code Reference & Customs Clearance Strategy | 2026 Latest Tariff Analysis | Professional Entry Protocols
π Part I: Product Definition & Classification β Do You Really Know "Paper Oval Plates"?
Paper oval plates are single-use, disposable dining ware items made from paper pulp, paper, or paperboard. In international trade, they fall under Chapter 48 (Paper and Paperboard). However, classification depends heavily on the material composition and specific use.
There are two primary HS Code categories for paper plates in the US:
1. 4823.69.00.40: For plates made of standard paper/paperboard (non-bamboo).
2. 4823.61.00.20: For plates specifically made of bamboo (often marketed as eco-friendly).
β οΈ Critical Distinction:
- If the plate is made of standard paper, cardboard, or generic pulp β Classify under4823.69.00.40.
- If the plate is explicitly made of bamboo fibers (even if oval) β Classify under4823.61.00.20.
- Note: "Oval" shape does not change the HS code; material dictates the subheading.
π¦ Part II: HS Code Classification Details (2026 Latest Harmonized Tariff Schedule)
| HS Code | Product Description | Material Type | Applicable Scenario |
|---|---|---|---|
4823.69.00.40 |
Other trays, dishes, plates, cups, etc., of paper/paperboard; Other | Standard Paper, Cardboard, Wood Pulp | General disposable oval plates, bakery plates, party supplies |
4823.61.00.20 |
Trays, dishes, plates, cups, etc., of bamboo | Bamboo Fibers/Pulp | Eco-friendly bamboo oval plates, biodegradable bamboo cutlery sets |
π Key Reminder:
- Both codes fall under Heading 4823: Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers.
- The distinction lies in4823.61(Bamboo) vs.4823.69(Other).
π° Part III: 2026 US Tariff Rate Breakdown (Detailed Tax Clauses)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 onwards (Section 301 & IEEPA measures)
Both HS Codes for paper plates are subject to high punitive tariffs due to US-China trade tensions. There is no de minimis exemption for these goods if shipped via formal entry, and they are explicitly targeted by the 25% Section 301 tariff and 10% IEEPA tariff.
π― 1. 4823.69.00.40 β Paper/Paperboard Plates (Non-Bamboo)
| Item | Detail |
|---|---|
| Base Tariff Rate | 0.0% (Most Favored Nation rate for general paper articles) |
| Section 301 Additional Tariff | +25.0% (List 3/4a items: Paper products from China) |
| IEEPA Additional Tariff | +10.0% (International Emergency Economic Powers Act, applicable to CN origin goods) |
| Total Effective Tariff Rate | 35.0% |
| Tax Calculation | (CIF Value Γ 35%) |
| De Minimis Exemption (Section 321) | β NOT APPLICABLE (Note: Section 301 goods are explicitly excluded from the $800 de minimis exemption. Even if shipped via courier like DHL/FedEx as personal parcels, if classified under this code, they may be subject to duty. However, many small parcel carriers do not declare Section 301 items clearly, leading to seizure or back-charges. Officially, it is taxable.) |
| Legal Authority Path | 19 CFR 1238.1 β Section 301: 4823.69.00.40 β IEEPA: 9903.01.25 |
π Explanation:
- The 0% base rate is misleading; the 25% Section 301 tax is the dominant cost.
- The 10% IEEPA tax is an additional layer on top of the 25%, bringing the total to 35%.
- Result: For every $100 worth of paper plates, you pay $35 in duties alone.
π― 2. 4823.61.00.20 β Bamboo Paper Plates
| Item | Detail |
|---|---|
| Base Tariff Rate | 0.0% |
| Section 301 Additional Tariff | +25.0% |
| IEEPA Additional Tariff | +10.0% |
| Total Effective Tariff Rate | 35.0% |
| Tax Calculation | (CIF Value Γ 35%) |
| De Minimis Exemption (Section 321) | β NOT APPLICABLE |
| Legal Authority Path | 19 CFR 1238.1 β Section 301: 4823.61.00.20 β IEEPA: 9903.01.25 |
π Explanation:
- Despite being "eco-friendly" and made from bamboo, bamboo paper plates from China are NOT exempt from Section 301 tariffs.
- Many importers mistakenly believe bamboo = exempt. This is false.
- Total Tax: 35%.
π οΈ Part IV: Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Required Documentation Checklist
| Document | Mandatory? | Notes |
|---|---|---|
| Commercial Invoice | βοΈ | Must clearly state: "Paper Oval Plates" or "Bamboo Paper Plates", Material Composition, Country of Origin (China). |
| Packing List | βοΈ | Include total quantity, net weight, gross weight, and number of packages. |
| Product Description | βοΈ | Avoid vague terms like "Disposable Tableware." Be specific: "Oval Shaped Paper Plates, 10-inch, White, 50pcs/box." |
| Material Declaration | βοΈ | Explicitly state: "100% Paper Pulp" or "100% Bamboo Fiber." This determines if you use 4823.69 or 4823.61. |
| Certificate of Origin | βοΈ | Required for customs valuation and verifying Chinese origin. |
β 2. Declaration Best Practices
π₯ Rule: Accuracy is Everything. Misclassification Leads to Seizure.
| Scenario | Correct HS Code | Incorrect HS Code (Risk) | Consequence |
|---|---|---|---|
| Standard paper oval plate | 4823.69.00.40 |
4823.61.00.20 (Bamboo) |
Potential penalty if audit proves material is not bamboo. |
| Bamboo oval plate | 4823.61.00.20 |
4823.69.00.40 (Other) |
Higher Risk: If customs inspects and finds bamboo, they may reclassify and apply penalties, though tax rate is same (35%). |
| Mixed shipment (Paper + Plastic) | Split HS Codes | Declare as "Paper Plates" | SEIZURE RISK: Plastic parts belong to Chapter 39 (3924.10). Mixed declarations are heavily audited. |
β 3. Special Considerations
| Situation | Advice |
|---|---|
| "Eco-Friendly" Marketing | Do not use "Biodegradable" or "Compostable" as the primary declaration term without supporting documentation (e.g., ASTM D6400). Customs may request test reports. |
| Small Parcel (De Minimis) | While Section 301 goods are legally taxable, many small shipments (<$800) via express carriers (DHL, FedEx, UPS) may slip through without duty payment. However, this is not guaranteed. CBP has increased enforcement on Section 301 exclusions. For bulk shipments, always expect 35% duty. |
| Plastic Coated Paper Plates | If the paper plate has a PLASTIC LINING (for grease resistance), it may be classified under 3924.10.00.00 (Plastic Tableware). Plastic tableware ALSO faces 25% Section 301 + 10% IEEPA = 35% total. No benefit in misclassifying. |
π Part V: Global Market Comparison (2026)
| Market | HS Code | Total Tax Rate (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 4823.69.00.40 / 4823.61.00.20 |
35% (0% Base + 25% Sec 301 + 10% IEEPA) | High Barrier. No exemption for small values legally. |
| π¨π³ China (Export) | Same | 0% | China does not tax exports of these goods. |
| πͺπΊ EU | 4823.69 |
0% | No additional punitive tariffs. Low risk. |
| π¬π§ UK | 4823.69 |
0% | Post-Brexit, still 0% for paper plates. |
| π¨π¦ Canada | 4823.69 |
0% | No Section 301 equivalent. |
π Conclusion:
- The USA is the only major market imposing significant tariffs on Chinese paper plates.
- Competitors in EU/UK/Canada have a significant price advantage due to 0% tariffs.
- US importers must factor in 35% additional cost or risk losing competitiveness.
π Part VI: Common Mistakes & Pitfalls (Learn from Others' Failures)
β Mistake 1: Assuming "Bamboo" means "Exempt from Tariffs"
π Reality: Bamboo paper plates from China are fully subject to Section 301. Do not save money by mislabeling.
β Mistake 2: Declaring "Tableware" Generically
π Reality: CBP may reclassify under a different heading with higher duties or penalties. Be specific: "Paper Plates."
β Mistake 3: Ignoring Plastic Liners
π Reality: If the plate has a plastic coating, it is plastic tableware (3924.10). The tax rate is the same (35%), but the HS code is different. Misclassification can lead to detention.
β Mistake 4: Relying Solely on De Minimis (Section 321)
π Reality: CBP is cracking down on Section 301 goods entering via Section 321. Expect increased inspections, delays, or back-charges for small shipments.
β Correct Approach:
"Paper Oval Plates, 10-inch, White, 50pcs/box, 100% Wood Pulp, Made in China."
HS Code:4823.69.00.40
Duty: 35%
π― Part VII: Conclusion β Professional Declaration Saves Money!
π― Key Takeaways:
πΉ Total Tax Rate: 35% (0% Base + 25% Sec 301 + 10% IEEPA) for all paper/bamboo plates from China.
πΉ Material Matters: Use4823.69.00.40for standard paper,4823.61.00.20for bamboo.
πΉ No Legal Exemption: De minimis does not legally apply to Section 301 goods.
πΉ Plan for Costs: Include 35% duty in your landed cost calculation for US shipments.
π Pro Tip:
If you are shipping small quantities (e.g., samples or personal use), ensure your freight forwarder is aware of the Section 301 status. Some carriers may not declare it properly, leading to customs seizures at a later date. For commercial bulk shipments, budget for the 35% tariff to avoid cash flow issues.
π£ Immediate Action:
π Verify Material: Confirm if plates are paper or bamboo.
π Document: Prepare accurate commercial invoices with precise material descriptions.
π° Calculate: Factor in 35% duty for US customs clearance.
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percentage Point of Tax Matters β Plan Ahead, Clear Smoothly!
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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.