Paper and paperboard of a kind used for packaging
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4805121000 | 35.0% | CN | US | Official Doc |
| 4805191000 | 35.0% | CN | US | Official Doc |
| 4823690040 | 35.0% | CN | US | Official Doc |
| 4819100020 | 35.0% | CN | US | Official Doc |
| 4819100040 | 35.0% | CN | US | Official Doc |
Product Images
AI Analysis
π¦ Packaging Paper & Paperboard (Packaging Materials)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π Part 1: Product Definition & Classification: Do You Really Know βPackaging Paperβ?
Packaging paper and paperboard represent one of the most critical categories in global trade, serving as the primary material for protecting, displaying, and transporting goods. In international trade, these products are strictly regulated based on their material composition, formation, and intended use.
Key Distinctions: * Paper/Paperboard (Raw/Unmade): Unprinted or simply surface-coated sheets, rolls, or bulk materials intended for further processing. * Containers/Boxes (Finished/Semi-finished): Folded boxes, sacks, bags, or other shaped containers ready for packaging use.
β οΈ Critical Classification Point:
- If the product is flat sheets or rolls (even if coated) without a specific container shape β Likely falls under Chapter 48 General Paper Codes (e.g., 4805, 4823).
- If the product is shaped into sacks, bags, or folded boxes specifically for packaging β Likely falls under Chapter 48 Packaging Codes (e.g., 4819).
- Material Constraint: All codes below assume the material is Paper/Paperboard based on common inference. Non-paper materials (plastic, metal) would trigger completely different chapters.
π¦ Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material Match |
|---|---|---|---|
4805.12.10.00 |
Paper and paperboard, made primarily of unbleached chemical wood pulp | Unbleached kraft paper, heavy-duty packaging paper rolls | β Paper/Paperboard |
4805.19.10.00 |
Other paper and paperboard, made primarily of unbleached chemical wood pulp | General unbleached paper, backup/umbrella category for unbleached paper | β Paper/Paperboard |
4823.69.00.40 |
Cut to size or shape; other paper, paperboard, cellulose wadding | Cut packaging blanks, die-cut pads, miscellaneous paper packaging components | β Paper/Paperboard |
4819.10.00.20 |
Sacks and bags, of kraft paper or of other kraft paperboard | Kraft paper sacks, heavy-duty paper bags for bulk goods | β Paper/Paperboard |
4819.10.00.40 |
Sacks and bags, of corrugated paper or paperboard | Corrugated sacks, reinforced paper bags for shipping | β Paper/Paperboard |
π Key Reminder:
- All items listed above are classified as Paper Products. If the "packaging" material is actually cardboard boxes (not just sacks/bags), check 4819.20 or 4819.40 (not listed in the provided data, but worth noting for broader context).
- The provided HS codes focus on sheets/rolls (4805, 4823) and sacks/bags (4819). Ensure your product matches the physical form (flat vs. shaped).
π° Part 3: 2026 Latest Tariff Rate Details (Including Surcharges, Policy Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 4805.12.10.00 β Paper & Paperboard, Unbleached Chemical Wood Pulp
| Item | Details |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Section 301 Surcharge | +25.0% (USITC Footnote 9903.88.01) |
| Section 122 Tariff | +10.0% (Specific provision for certain materials) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:4805.12.10.00 β FOOTNOTE:9903.88.01 |
π Explanation:
- The 25% Section 301 Tariff is applied due to the trade war measures against Chinese goods.
- The 10% Section 122 Tariff is an additional surcharge applicable to specific industrial materials, including certain paper products.
- Total 35% is a significant cost factor. Must be accounted for in pricing strategies.
π― 2. 4805.19.10.00 β Other Unbleached Chemical Wood Pulp Paper
| Item | Details |
|---|---|
| Base Tariff Rate | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Γ 35% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:4805.19.10.00 β FOOTNOTE:9903.88.01 |
π Note:
- This is an "umbrella" category for unbleached paper not covered by 4805.12.
- Tariff structure is identical to 4805.12.10.00.
π― 3. 4823.69.00.40 β Cut Paper/Paperboard Products
| Item | Details |
|---|---|
| Base Tariff Rate | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Γ 35% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:4823.69.00.40 β FOOTNOTE:9903.88.01 |
π Note:
- Applies to paper cut to size/shape for packaging blanks.
- Material must be paper. No conflict with shape since itβs a general "cut to size" category.
π― 4. 4819.10.00.20 β Sacks/Bags of Kraft Paper
| Item | Details |
|---|---|
| Base Tariff Rate | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Γ 35% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:4819.10.00.20 β FOOTNOTE:9903.88.01 |
π Note:
- Specific to kraft paper sacks/bags.
- Shape (bag/sack) and material (kraft paper) must match. No material conflict.
π― 5. 4819.10.00.40 β Sacks/Bags of Corrugated Paper
| Item | Details |
|---|---|
| Base Tariff Rate | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Γ 35% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:4819.10.00.40 β FOOTNOTE:9903.88.01 |
π Note:
- Specific to corrugated paper sacks/bags.
- Commonly used for heavy industrial packaging.
- Tariff is uniform with other paper packaging categories in this dataset.
π οΈ Part 4: Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
β 1. Document Checklist (None Can Be Skipped)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must detail paper type (kraft, corrugated, unbleached), GSM, dimensions. |
| β Product Photos | βοΈ | Clear images showing texture, packaging format (roll, sack, bag), and labels. |
| β Commercial Invoice | βοΈ | Must clearly state "Paper Packaging Material" and specific HS Code. |
| β Packing List | βοΈ | Detail weight, volume, and unit count. |
| β Origin Certificate (CO) | βοΈ | If claiming preferential rates for non-China origins, though less common for these specific codes. |
| β Third-Party Test Report | βοΈ | If applicable (e.g., FDA food-contact compliance for paper sacks). |
β 2. Declaration Tips (Key Mantra)
π₯ "Form Matches Code, Material Defines Class, 35% Tax Is Real, Plan Ahead!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Kraft Paper Sacks | 4819.10.00.20 |
Mislabel as "Paper Rolls" β Audit risk |
| Corrugated Paper Bags | 4819.10.00.40 |
Mislabel as "General Paper" β Incorrect tax base |
| Cut Paper Blanks | 4823.69.00.40 |
Mislabel as "Finished Boxes" (different code) |
| Unbleached Paper Rolls | 4805.12.10.00 or 4805.19.10.00 |
Ambiguous description β Delay |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials | If packaging contains paper + plastic lining, consult expert. May fall under different chapter (e.g., 39). |
| Food-Contact Paper | Ensure FDA compliance documentation is ready. Customs may request proof of non-toxicity. |
| OEM Custom Packaging | Provide design drawings or specs to justify "cut to size" (4823) vs. "standard sacks" (4819). |
| High Volume Shipments | Pre-apply for Advance Ruling (ACE) to confirm HS Code and avoid unexpected 35% tax shocks. |
π Part 5: Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4819.10.00.20 etc. |
35% (25% Sec 301 + 10% Sec 122) | FDA (if food) | Highest cost among major markets due to tariffs. |
| π¨π³ China | Same codes | 5-10% | N/A | Domestic trade benefits from lower base rates. |
| πͺπΊ EU | 4819.10, 4823.69 | 0-6.5% | REACH (if chemical treated) | No Section 301 equivalent, but strict environmental rules. |
| π¬π§ UK | Same as EU | 0-6.5% | UKCA | Post-Brexit rules similar to EU for paper. |
| π¨π¦ Canada | Same codes | 0-5% | CSA (if electrical packaging) | Lower tariffs than US, but still subject to trade agreements. |
π Conclusion:
- The USA imposes a heavy 35% tariff burden on Chinese paper packaging products.
- EU and UK are more favorable regarding tariffs but have stricter environmental and chemical regulations (REACH).
- Cost Optimization: Consider sourcing from Vietnam or Mexico if possible to mitigate Section 301 tariffs (subject to rules of origin).
π Part 6: Common Errors & Pitfall Guide (Blood & Tears Lessons)
β Mistake 1: Misidentifying "Corrugated Paper" as "Cardboard Boxes"
π Consequence: Wrong HS Code β Potential penalty or misclassification fines.
π Correction: Sacks/Bags go to 4819.10; Boxes go to 4819.20/40 (not in this dataset).
β Mistake 2: Ignoring the "Section 122 Tariff"
π Consequence: Underpaying by 10% β Audit, back taxes, and interest.
π Correction: Always add 10% to the 25% Sec 301 tariff for these codes.
β Mistake 3: Using Generic Terms like "Packaging Material"
π Consequence: Customs broker cannot determine exact subheading β Delay.
π Correction: Specify "Kraft Paper Sacks" or "Unbleached Paper Rolls".
β Correct Practice:
"Kraft Paper Sacks, 50kg Capacity, Recyclable, FDA Compliant, Model PKG-001"
π― Part 7: Conclusion: Precision in Classification, Profit in Clearance!
π― Remember the Mantra:
πΉ "Paper Form Dictates Code, 35% Tax Is Fixed, Sec 301 + Sec 122, Plan Your Logistics!"
πΉ "HS Code 4819 for Bags, 4805 for Rolls, Don't Mix Them Up, Save Your Money!"
π Pro Tip:
If your paper packaging products are originating from Vietnam, Malaysia, or Thailand, they may be eligible for Section 301 Exclusions or lower tariffs.
π Recommendation: Apply for Section 301 Exclusion or verify Rules of Origin thoroughly.
π£ Immediate Action:
π Contact a licensed Customs Broker + Provide Product Specs + Verify HS Code Pre-Ruling
π Ensure your packaging products clear US Customs smoothly, avoid the 35% tax shock, and maximize your profit margins!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every dollar of tariff saved is pure profit!
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.