Paper Plate Set
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823908680 | 35.0% | CN | US | Official Doc |
| 4818500080 | 35.0% | CN | US | Official Doc |
| 4818900080 | 17.5% | CN | US | Official Doc |
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AI Analysis
π½οΈ Paper Plate Set (Paper Sleeves/Covers)
HS Code Classification & Customs Clearance Guide | 2026 Tariff Analysis
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Resolution | Strategic Entry Strategy
π 1. Product Definition & Classification: What is a "Paper Plate Set"?
In the context of international trade data provided, "Paper Plate Set" refers to disposable paper sleeves or covers (δΈζ¬‘ζ§ηΊΈε₯). These are typically used for hygiene, protection, or packaging purposes. Unlike rigid dinnerware, these items are flexible, folded, or shaped paper products.
The classification depends on the specific form and intended use: 1. Generic Paper Product: If it doesn't fit specific household or clothing accessory definitions, it falls under the "basket" category for other paper items. 2. Clothing Accessory Form: If the "sleeve" mimics the shape of a clothing sleeve or accessory, it may be classified under garment accessories. 3. Hygienic/Household Use: If it is used for personal hygiene or household cleaning/wiping, it falls under sanitary or household paper goods.
β οΈ Key Distinction:
- Is it a rigid plate? No, the data specifies "sleeves/covers" (ε₯).
- Is it functional clothing? No, but the form may resemble clothing accessories.
- Is it for hygiene? Yes, if used as a sanitary cover.
π¦ 2. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Application Scenario | Tax Rate (ChinaβUS) |
|---|---|---|---|
4823.90.86.80 |
Other paper products, including disposable paper sleeves | Generic paper items, packaging sleeves, non-specific use | 35.0% |
4818.50.00.80 |
Paper sleeves/covers in the form of clothing accessories | Items shaped like clothing parts or accessories | 35.0% |
4818.90.00.80 |
Sanitary or household paper products | Hygiene covers, cleaning wipes, household paper goods | 17.5% |
π Critical Note:
-4818.90.00.80offers the lowest tariff (17.5%) but requires the product to be clearly defined as sanitary or household.
-4823.90.86.80and4818.50.00.80both carry a higher tariff (35.0%) due to lack of specific hygienic designation or being classified as generic/clothing-form items.
π° 3. 2026 Latest Tariff Rate Breakdown (Including Surcharge)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Current rates apply (Section 301 & IEEPA tariffs included)
π― 1. 4823.90.86.80 & 4818.50.00.80 ββ Higher Tariff Category (35%)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| IEEPA Section 122 Surcharge | +10.0% |
| Total Tariff | 35.0% |
| Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β Not Eligible (High tariff items often excluded from Section 321 benefits depending on value, but generally high-duty items are scrutinized) |
| Legal Basis | Section 301: 4823/4818 + IEEPA: Sec 122 |
π Explanation:
- 25% comes from USITC Footnotes under Section 301 for Chinese paper products.
- 10% is the additional IEEPA tariff (Section 122) targeting specific Chinese imports.
- Total 35% is a significant cost burden. Misclassification here vs.4818.90.00.80results in double the tax.
π― 2. 4818.90.00.80 ββ Lower Tariff Category (17.5%)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| IEEPA Section 122 Surcharge | +10.0% |
| Total Tariff | 17.5% |
| Calculation | CIF Value Γ 17.5% |
| De Minimis Eligibility | β Not Eligible (Generally, high-duty items are scrutinized, but the base rate is lower) |
| Legal Basis | Section 301: 4818.90 + IEEPA: Sec 122 |
π Explanation:
- 7.5% is the reduced Section 301 rate for sanitary/household paper products under heading 4818.90.
- 10% remains the IEEPA Section 122 tariff.
- Total 17.5% is half the cost of the generic category. This is the optimal classification if the product meets the "sanitary/household" criteria.
π οΈ 4. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Explanation |
|---|---|---|
| β Product Description | βοΈ | Must specify "Disposable Paper Sleeves/Covers" β not just "Plates" |
| β Product Photos | βοΈ | Clear images showing the shape, material, and packaging |
| β Usage Statement | βοΈ | Critical: Declare if used for hygiene (e.g., "Sanitary cover for food") to justify 4818.90.00.80 |
| β Material Composition | βοΈ | Confirm 100% paper, no plastic coating that might shift classification to Chapter 39 |
| β Commercial Invoice | βοΈ | Clearly state "Paper Sleeves" or "Hygiene Covers" |
| β Packing List | βοΈ | Include item count, weight, and dimensions |
β 2. Declaration Strategy (Key Mantra)
π₯ "Define Use, Save Tax! Hygiene Claim = 17.5%, Generic = 35%"
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Product for Food Hygiene | "Disposable Sanitary Paper Sleeves for Food" β 4818.90.00.80 |
"Paper Plates" β 4823.90.86.80 |
| Product for Clothing Packaging | "Paper Sleeve for Clothing Accessories" β 4818.50.00.80 |
"Generic Paper Product" |
| Product with Plastic Lining | Check Chapter 39 (Plastic) | Assume Chapter 48 (Paper) |
π Warning:
- Do not use "Paper Plate" as the primary description if the item is a sleeve/covers. This may lead to misclassification by customs.
- If the item is not for hygiene, you cannot use4818.90.00.80. Doing so constitutes fraud.
β 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| Multi-material Products | If coated with plastic, it may fall under Chapter 39 (Plates, Sheets, etc.) β Different HS Code & Tariff |
| Bulk vs. Retail | Ensure packaging description matches HS Code intent (e.g., "for household use") |
| Pre-Clearance Ruling | Recommended: File an Advance Ruling with CBP if unsure about "hygienic" classification |
π 5. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4818.90.00.80 |
17.5% | FDA (if food-contact) | Best rate if sanitary claim is valid |
| πΊπΈ USA | 4823.90.86.80 |
35.0% | FDA (if food-contact) | Higher risk if not justified |
| πͺπΊ EU | 4818.90.00.00 |
0-6% | CE, REACH | No IEEPA tariff; lower base rates |
| π¨π³ China | 4818.90.00.00 |
5-10% | CCC (if applicable) | Lower import duty, no US surcharges |
| π¬π§ UK | 4818.90.00.00 |
0-6% | UKCA | Post-Brexit tariffs vary |
π Conclusion:
- USA is the most challenging market due to IEEPA 122 and Section 301 tariffs.
- Maximize savings by correctly classifying as4818.90.00.80if the product is sanitary/household.
- Avoid4823.90.86.80unless no other classification fits, as it doubles your tax liability.
π 6. Common Mistakes & Pitfall Guide (Lessons Learned)
β Mistake 1: Using "Paper Plates" as the name for "Sleeves"
π Consequence: Customs may classify as generic 4823.90.86.80 β 35% tax instead of 17.5%.
π Fix: Use "Paper Sleeves" or "Hygiene Covers" in documentation.
β Mistake 2: Claiming "Hygienic" Use Without Evidence
π Consequence: CBP may reject the 4818.90.00.80 classification β Back taxes + penalties.
π Fix: Provide product specs stating "Food-grade," "Sanitary," or "Disposable Hygiene Cover."
β Mistake 3: Ignoring Plastic Coating
π Consequence: If coated, it may be reclassified under Chapter 39 (Plastics) β Different tariff & regulations.
π Fix: Specify "100% Paper, Uncoated" or "Water-resistant Coating (Paper-based)" appropriately.
π― 7. Conclusion: Smart Classification Saves Money!
π― Remember the Mantra:
πΉ "Sleeve, not Plate; Hygiene, not Generic."
πΉ "4818.90.00.80is the Gold Standard: 17.5% vs 35%."
πΉ "Clear Description = Lower Tariff = Higher Profit!"
π Pro Tip:
If your paper sleeves are food-contact safe, ensure you have FDA compliance documentation. This strengthens the "hygienic/sanitary" claim for 4818.90.00.80, justifying the lower 17.5% rate.
π£ Immediate Action:
π Consult your customs broker to confirm the "hygienic" classification.
π Update your commercial invoice to reflect "Disposable Paper Sleeves (Sanitary Use)".
π Optimize your supply chain to benefit from the 17.5% tariff instead of 35%!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percent Saved is Pure Profit!
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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.