可堆叠纸杯
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823610020 | 35.0% | CN | US | Official Doc |
| 4823690020 | 35.0% | CN | US | Official Doc |
AI Analysis
☕️ Stackable Paper Cups (Paper & Paperboard Cups)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Stackable Paper Cups"?
Stackable paper cups are essential single-use packaging for beverages (hot or cold). In international trade, they are classified under Chapter 48 (Paper, Paperboard, Cellulose Wadding and Webs of Cellulose Fibers).
Crucially, the classification depends entirely on the material composition and manufacturing process:
Bamboo-Based Cups: Made from bamboo pulp or bamboo fiber paperboard. These are considered "bamboo products" in terms of specific subheading rules in certain jurisdictions.
Standard Paper/Paperboard Cups: Made from wood pulp, recycled paper, or standard paperboard.
⚠️ Key Distinction Point:
- If the cup is made from bamboo fibers/pulp → It falls under "Of bamboo" subheadings.
- If the cup is made from standard paper/paperboard (wood, recycled, etc.) → It falls under "Other" subheadings.
- Note: "Stackable" is a functional description. Customs classifies based on material, not just shape. However, "round nested food containers" includes stackable cups if they are designed to nest/stack for efficient shipping.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material Source |
|---|---|---|---|
4823.61.00.20 |
Trays, dishes, plates, cups... Of bamboo | Cups made from bamboo pulp/fiber paperboard | ✅ Bamboo |
4823.69.00.20 |
Trays, dishes, plates, cups... Other | Cups made from wood pulp, recycled paper, standard paperboard | ❌ Non-Bamboo (Standard Paper) |
🔍 Important Reminder:
-4823.61.00.20is specifically for bamboo cups. If your product is bamboo, this is your code.
-4823.69.00.20is the catch-all for non-bamboo paper cups (including standard disposable coffee cups, water cups, etc.).
- Both codes cover "cups and the like," which includes stackable and nested designs as long as they are paper/paperboard.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 4823.61.00.20 —— Paper Cups Of Bamboo
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| Section 301 Additional Tariff | 0% |
| Total Tariff Rate | 0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Exemption | ❌ Not Applicable (High-value shipments may still be scrutinized, but base rate is 0%) |
| Legal Basis Path | USITC:4823.61.00.20 → No Section 301 footnote applicable for this specific bamboo subheading |
📌 Explanation:
- Bamboo paper products often enjoy 0% base tariffs and are currently exempt from the 25% Section 301 tariffs in many specific bamboo pulp categories, or the specific subheading4823.61.00.20has been carved out.
- Total Effective Tax: 0%. This is a significant cost advantage over standard paper cups.
- Advantage: If your supplier uses bamboo pulp, ensure the certificate of origin and material declaration clearly state "Bamboo" to claim this 0% rate.
🎯 2. 4823.69.00.20 —— Paper Cups Other (Non-Bamboo)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| Section 301 Additional Tariff | +25% |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Applicable for Section 301 goods (if >$800, full duty applies) |
| Legal Basis Path | USITC:4823.69.00.20 → Footnote 9903.88.01 (Section 301 List 4A) |
📌 Explanation:
- Standard paper cups (wood pulp, recycled paper) fall under "Other" (4823.69).
- These are subject to the 25% Section 301 tariff.
- Total Effective Tax: 25%. This is a high tariff burden.
- Warning: Even though the base rate is 0%, the additional 25% makes these products significantly more expensive in the US market.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Preparation Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Material Composition Statement | ✔️ | Must explicitly state: "100% Bamboo Pulp" OR "Wood Pulp/Recycled Paper". This is the single most important document for determining the HS code. |
| ✅ Product Photos | ✔️ | Show the cup's structure, nesting/stacking capability, and any coating (PLA, PE, etc.). |
| ✅ Commercial Invoice | ✔️ | Description must match HS code. E.g., "Bamboo Paper Cups" for 4823.61.00.20. |
| ✅ Packing List | ✔️ | Detailed count, weight, and dimensions. |
| ✅ COA (Certificate of Analysis) | ✔️ | Optional but helpful for bamboo products to prove natural fiber content. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Bamboo is 0%, Paper is 25%, Material Proof is Key!"
| Scenario | Correct Declaration | Error to Avoid |
|---|---|---|
| Bamboo Cups | 4823.61.00.20Description: "Cups, Paper, Of Bamboo" |
Misdeclaring as "Other Paper" (4823.69.00.20) → Unnecessary 25% tax payment! |
| Standard Paper Cups | 4823.69.00.20Description: "Cups, Paper, Other" |
Misdeclaring as "Bamboo" → Fraud risk, penalties, seizure. |
| Mixed Bins | Split Declaration | Do NOT mix bamboo and paper cups in one HS code entry. |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| PLA-Coated Bamboo Cups | If the cup is bamboo-based but lined with PLA (Polylactic Acid), it is still classified under 4823.61.00.20 (Of Bamboo). The lining does not change the primary material classification for this heading. |
| PE-Lined Standard Cups | Still 4823.69.00.20 (Other Paper). The PE lining is ignored for classification; the paper base determines the code. |
| Nested vs. Stackable | Both "nested" (fit inside each other) and "stackable" (stack on top) are covered under "Cups and the like." No separate code needed. |
| OEM Custom Cups | Provide customer artwork and material specs. Ensure the material type matches the declared HS code. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4823.61.00.20 (Bamboo) |
0% | FDA (Food Contact) | Best Market for Bamboo Cups |
| 🇺🇸 USA | 4823.69.00.20 (Paper) |
25% | FDA (Food Contact) | High tax burden |
| 🇪🇺 EU | 4823.61.00.20 / 4823.69.00.20 |
0% (Most) | FAMI-QS, FDA equivalent | No Section 301 tariffs |
| 🇨🇳 China | 4823.61.00.20 / 4823.69.00.20 |
0%~5% | GB Standards | Low duty, high domestic production |
| 🇯🇵 Japan | 4823.61.00.20 / 4823.69.00.20 |
0%~5% | Food Hygiene Law | Strict migration tests for coatings |
📌 Conclusion:
- USA is the only major market with a drastic difference (0% vs 25%) based on the bamboo vs. paper distinction.
- European and Asian markets typically have 0%~5% tariffs for both, so the material distinction is less critical for tax savings but still important for product labeling.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring bamboo cups as "Paper Cups, Other" (4823.69.00.20)
👉 Consequence: Pay 25% unnecessary tax. You overpaid!
✅ Fix: Provide "Bamboo Pulp" material declaration to claim 4823.61.00.20.
❌ Error 2: Declaring standard paper cups as "Bamboo Cups" (4823.61.00.20)
👉 Consequence: Customs seizure, fines, and blacklisting. This is fraud.
✅ Fix: Accurately declare material composition.
❌ Error 3: Ignoring FDA Compliance
👉 Consequence: Hold at US Port. Paper cups touching food/drink require FDA registration and migration testing.
✅ Fix: Ensure manufacturer has FDA facility registration and provides migration test reports.
✅ Correct Declaration Example:
For Bamboo Cups:
"Stackable Paper Cups, 12oz, Material: 100% Bamboo Pulp, PLA Lined, FDA Compliant, Model: BC-12"
HS Code:4823.61.00.20
Duty: 0%For Standard Paper Cups:
"Stackable Paper Cups, 12oz, Material: Wood Pulp/Recycled Paper, PE Lined, Model: SC-12"
HS Code:4823.69.00.20
Duty: 25%
🎯 VII. Conclusion: Professional Declaration, Save Costs!
🎯 Remember the Mnemonic:
🔹 "Bamboo 0%, Paper 25%, Material Proof is King!"
🔹 "Wrong Code = Wrong Cost, Audit Risk is Real!"
📌 Tips:
- If you are importing into the USA, prioritize bamboo-based cups for tax savings (0% vs 25%).
- Always verify material composition with your supplier.
- Ensure FDA compliance for all food-contact paper products entering the US.
📣 Immediate Action:
📞 Consult your customs broker with material certificates.
🚀 Optimize your supply chain for bamboo products if targeting the US market.
✨ Professional Clearance, Starting with Accurate Classification!
💼 Your Every Dollar Saved, is Your Profit Increased!
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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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.