Paper and paperboard (HS 4802)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4810142090 | 35.0% | CN | US | Official Doc |
| 4819100020 | 35.0% | CN | US | Official Doc |
| 4810131140 | 35.0% | CN | US | Official Doc |
| 4810991050 | 35.0% | CN | US | Official Doc |
| 4810991050 | 35.0% | CN | US | Official Doc |
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AI Analysis
π Paper & Paperboard (HS 4802 Category)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Paper & Cardboard Clearance Strategy
π I. Product Definition: What is "Paper and Paperboard"?
In international trade, "Paper and Paperboard" (primarily under HS Chapter 48, specifically heading 4810 and 4819) refers to fibrous materials derived from wood or other vegetable fibers. Unlike HS 4802 (writing/printing paper), the codes listed below typically cover packaging materials, cartons, and coated/uncoated board.
The key characteristic for these specific codes is the material consistency: The goods must be made of paper or paperboard.
β οΈ Key Distinction:
- If the product is a finished packaging box (folded, ready for use) β Often falls under 4819 (Packaging materials).
- If the product is coated/uncoated paper/board used for further manufacturing β Often falls under 4810 (Paper/Cardboard).
- Material Match: All suggested HS codes below share the common attribute of Paper/Paperboard material.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material Consistency |
|---|---|---|---|
4810.14.20.90 |
Paper and paperboard, containing no or less than 10% by weight of mechanically prepared wood pulp, coated on one or both sides with clay or other inorganic substances, other | General coated paperboard, carton base material | β Perfect Match (Paper/Cardboard attribute) |
4819.10.00.20 |
Cartons, boxes, and cases, made of paper, paperboard, cellulose wadding or webs of cellulose fibers, folded without making up | Folded cardboard boxes, shipping cartons, display boxes | β Perfect Match (Paper/Cardboard material category) |
4810.13.11.40 |
Paper and paperboard, containing no or less than 10% by weight of mechanically prepared wood pulp, coated on one or both sides with clay or other inorganic substances, other | High-quality coated board for premium packaging | β Possible Match (Based on 'Other' category logic, material is consistent) |
4810991050 |
Paper and paperboard, other (Coated/Uncoated) | General paperboard, kraft paper, or specialty paper | β Direct Match (Directly matches "Paper and paperboard" material) |
4810.99.10.50 |
Paper and paperboard, other, for folding carton use | Specific paperboard intended for folding carton manufacturing | β Perfect Match (Contains paper material, designated for folding carton use) |
π Important Note:
- All codes below are classified under Chapter 48 (Paper and Paperboard).
- The primary differentiator is the processing stage (raw board vs. folded box) and coating status.
- Common Attribute: Every code above confirms the product is made of Paper or Paperboard.
π° III. 2026 Latest Tariff Rate Detail (Including Surcharge & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (including subsequent imports)
π― 1. General Tariff Structure for All Listed HS Codes
All the following HS codes (4810.14.20.90, 4819.10.00.20, 4810.13.11.40, 4810991050, 4810.99.10.50) share the exact same tariff structure under current US trade policies for Chinese origin goods.
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Surcharge | +25.0% (Additional Tariff) |
| Section 122 Tariff | +10.0% (Specific Clause Tariff) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β Not Eligible (Most likely excluded due to Section 301/122 nature) |
π Explanation of Tariff Components:
- Base Tariff (0.0%): The standard Most Favored Nation (MFN) rate for these paper products is typically low or zero.
- Additional Surcharge (25.0%): Imposed under Section 301 of the Trade Act of 1974, targeting specific Chinese imports.
- Section 122 Tariff (10.0%): A specific additional duty applied under Section 122 of the Trade Expansion Act of 1962 (often related to national security or specific trade remedy actions).
- Total Rate (35.0%): This is the all-inclusive cost for importing these paper/paperboard products from China to the US.
π οΈ IV. Customs Clearance Practical Advice (Real-world Pitfall Avoidance Guide)
β 1. Required Documents Checklist (Non-negotiable)
| Document | Mandatory | Description |
|---|---|---|
| β Product Specification | βοΈ | Must explicitly state material composition (e.g., "100% Virgin Wood Pulp Paperboard"). |
| β Product Photos | βοΈ | Clear images showing coating, thickness, and finished state (folded vs. flat). |
| β Commercial Invoice | βοΈ | Must accurately describe goods as "Paper and Paperboard" or "Cartons". Avoid vague terms like "Packaging Material" alone. |
| β Packing List | βοΈ | Detail the number of boxes/pieces. |
| β Certificate of Origin (CO) | βοΈ | Required to prove Chinese origin and apply the specific tariffs. |
β 2. Declaration Tips (Key Mnemonic)
π₯ "Material is King, Coating is Queen, Section 301 is the Boss!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Folded Boxes | 4819.10.00.20 |
Misdeclare as 4810 (Raw paper) β Risk of classification error |
| Coated Paperboard | 4810.14.20.90 |
Misdeclare as 4810.99 (Other) β May miss specific subheading requirements |
| Generic Paper | 4810991050 |
Use vague name β Leads to customs audit delay |
β οΈ Critical Warning:
- Section 301 & 122 apply to ALL paper products from China. There is no exemption based on "low value" for these specific codes in most cases.
- Ensure the HS Code 8-digit is precise. A slight change in the last digits (e.g.,4810.14.20vs4810.13.11) might have different sub-headings but same 35% total rate in this dataset.
β 3. Special Situations
| Situation | Handling Advice |
|---|---|
| Mixed Container (Paper + Plastic) | Strict Separation: Declare paper items under HS 48xx. Plastic items under HS 39xx. Do not mix or misdeclare as "composite packaging" unless fully justified. |
| OEM Packaging Boxes | Provide Clientβs Brand and Design Specs. Ensure the invoice matches the design to avoid "mislabeling" flags. |
| Recycled Paperboard | If the paper contains >10% recycled content, ensure the specification reflects this, as it might affect sub-heading selection within HS 4810/4819. |
π V. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4819.10.00.20 / 4810.14.20.90 |
35% (0% + 25% + 10%) | FDA (if food contact), FCC (not applicable) | Highest cost due to Section 301/122 |
| π¨π³ China | 4819.10.00.20 |
5% - 15% (Varies) | CCC (if applicable) | Lower base rate, no Section 301 |
| πͺπΊ EU | 4819.10.00.20 |
0% - 6.5% | CE (if plastic parts), FSC (sustainability) | No Section 301, but potential CBAM if applicable |
| π―π΅ Japan | 4819.10.00.20 |
0% - 3% | Phytosanitary (if wood-based) | Generally low tariffs, strict quality checks |
π Conclusion:
- USA is the most expensive market for these paper products due to the 35% total tariff.
- Cost Saving Strategy: Consider sourcing paperboard from non-China origins (e.g., Vietnam, Malaysia) to potentially avoid Section 301/122 tariffs, provided they meet Rules of Origin.
π VI. Common Errors & Pitfall Guide (Blood-Teaching Lessons)
β Error 1: Declaring "Cartons" as "Paper Rolls"
π Consequence: If the product is folded boxes, it should be 4819. Misdeclaring as 4810 (paper rolls) may lead to penalties for incorrect classification.
β Error 2: Ignoring "Section 122" Tariff
π Consequence: Assuming only 25% (Section 301). The 10% Section 122 is also applied, making the total 35%. Underestimating costs leads to profit loss.
β Error 3: Vague Description on Invoice
π Consequence: "Packaging Material" is too vague. Must specify "Paper and Paperboard" or "Folded Cardboard Boxes" to match HS 4810/4819 definitions.
β Correct Practice:
"Folded Cardboard Boxes for Product Packaging, Made of Coated Paperboard, HS 4819.10.00.20, Origin: China"
π― VII. Conclusion: Professional Declaration, Save Time and Money!
π― Remember the Mnemonic:
πΉ "Paper Material, 35% Total Cost. Section 301 + 122. Donβt Guess, Verify the Code!"
πΉ "HS Code4819for Boxes,4810for Board. Both carry the 35% tariff burden."
π Small Tip:
If your paper products are shipped in containers with non-paper items, ensure strict segregation on the commercial invoice. Mixed shipments can trigger higher scrutiny and delays.
π£ Immediate Action:
π Contact a Professional Customs Broker + Provide Product Photos + Apply for Advance Ruling if possible.
π Let your paper products clear customs smoothly, efficiently, and cost-effectively!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every dollar of tariff cost deserves precise calculation!
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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.