木浆棉纸托盘
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823700020 | 35.0% | CN | US | Official Doc |
| 4823690040 | 35.0% | CN | US | Official Doc |
| 4421919880 | 38.3% | CN | US | Official Doc |
| 4421999880 | 38.3% | CN | US | Official Doc |
| 4419199000 | 13.2% | CN | US | Official Doc |
AI Analysis
📄 Wood Pulp Cotton Paper Trays (木浆棉纸托盘)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Low-Carbon Packaging
📌 I. Product Definition & Classification: What Exactly is "Wood Pulp Cotton"?
Wood pulp cotton paper trays are eco-friendly, biodegradable packaging solutions made from 100% natural wood pulp and cellulose cotton fibers. They are molded into tray, bowl, or cup shapes using a vacuum-forming process.
In international trade, their classification depends heavily on two factors:
1. Material Composition: Is it classified as a paper product (HS Chapter 48) or a wood/wood product (HS Chapter 44)?
2. Function/Form: Is it for general packaging (trays) or tableware/kitchenware?
⚠️ Critical Distinction:
- If the product is primarily cellulose-based paper/board →归入 Chapter 48 (Paper Products)
- If the product is perceived as wooden/kitchenware → 归入 Chapter 44 (Wood and Wood Products)
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Material/Form Logic | Tax Rate (US Import from CN) |
|---|---|---|---|
4823.70.00.20 |
Cellulose fiber net products – Trays, bowls, cups | Material: Wood pulp cotton (Cellulose fiber). Form: Tray. Logic: Matches "Cellulose fiber net products" in 4823.70. |
35.0% |
4823.69.00.40 |
Other paper/paperboard articles – Trays/Dishes | Material: Wood pulp (Paper fiber). Form: Tray (fits "dishes" category). Logic: Fits paper-based material requirements; no material conflict. |
35.0% |
4421.91.98.80 |
Other wooden articles – Trays (Other) | Material: Wood-based. Form: Tray. Logic: Fits "Wooden" category under 4421.91; tray falls under "other wood products." |
38.3% |
4421.99.98.80 |
Other wooden articles – Other | Material: Wood-based. Form: Tray. Logic: Fits "Other wood products" under 4421.99; tray is not a door or pencil slate, so it fits "Other." |
38.3% |
4419.19.90.00 |
Wooden tableware/kitchenware – Other | Material: Wood. Form: Tableware/Kitchen use. Logic: Fits wooden tableware/kitchenware category; no material conflict. |
13.2% |
🔍 Key Insight:
- Paper-based classifications (48xx) carry a 35% total tax rate.
- Wood-based classifications (44xx) vary: 38.3% for general wooden trays, but only 13.2% if declared as tableware/kitchenware.
- Strategic Choice: Declaring as Tableware (4419) can significantly reduce tariffs if the product is intended for food service/hospitality.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 4823.70.00.20 – Cellulose Fiber Net Products (Trays/Bowls/Cups)
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surtax | +25.0% |
| Section 122 Clause Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible (Subject to strict scrutiny) |
| Legal Basis Path | USITC:4823.70.00.20 → Section 301: Footnote 9903.88.01 → Section 122: IEEPA 10% |
📌 Explanation:
- The 25% Section 301 tariff applies to most Chinese paper products.
- The 10% Section 122 tariff is an additional levy on certain Chinese goods under emergency powers.
- Total 35% is standard for paper-based disposable tableware/trays.
🎯 2. 4823.69.00.40 – Other Paper Articles (Trays/Dishes)
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surtax | +25.0% |
| Section 122 Clause Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:4823.69.00.40 → Section 301: Footnote 9903.88.01 → Section 122: IEEPA 10% |
📌 Note:
- Identical tax structure to4823.70.00.20.
- Both fall under Chapter 48, which is heavily scrutinized for anti-dumping and surtax purposes.
🎯 3. 4421.91.98.80 & 4421.99.98.80 – Wooden Trays (Other Wood Products)
| Item | Details |
|---|---|
| Base Tariff | 3.3% |
| Section 301 Surtax | +25.0% |
| Section 122 Clause Tariff | +10.0% |
| Total Tax Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:4421.91.98.80 / 4421.99.98.80 → Section 301 → Section 122 |
📌 Comparison:
- Higher than paper (38.3% vs 35.0%) due to the 3.3% base tariff.
- Only choose this if customs authorities reject the paper classification and force a wood classification.
🎯 4. 4419.19.90.00 – Wooden Tableware/Kitchenware (Other)
| Item | Details |
|---|---|
| Base Tariff | 3.2% |
| Section 301 Surtax | 0.0% |
| Section 122 Clause Tariff | +10.0% |
| Total Tax Rate | 13.2% |
| Tax Calculation | CIF Value × 13.2% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:4419.19.90.00 → Section 122: IEEPA 10% (No Section 301 surtax) |
🚀 Strategic Opportunity:
- Lowest Tax Rate (13.2%)!
- No Section 301 (301) Surtax applies to wooden tableware in this subheading.
- Prerequisite: The product must be clearly defined and used as tableware (e.g., for serving food in restaurants/homes), not just industrial packaging.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Material (Wood Pulp + Cotton Fiber), Dimensions, Weight, Capacity. |
| ✅ Product Photos | ✔️ | Clear images of the tray, showing texture (paper-like vs. wood-like) and usage context. |
| ✅ Commercial Invoice | ✔️ | Must state: "Wood Pulp Cotton Paper Tray" or "Biodegradable Wooden Tableware." Avoid vague terms like "Packaging Material." |
| ✅ Declaration of Use | ✔️ | If claiming 4419.19.90.00 (13.2%), explicitly state: "Intended for Tableware/Food Service Use." |
| ✅ Certificate of Origin (CO) | ✔️ | Required for tariff calculation and proof of Chinese origin. |
| ✅ Third-Party Test Report | ✔️ | FDA compliance for food contact, or compostability certificates (BPI/OK Compost). |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Paper vs. Wood, Use is King, Tariff Drops by Half!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Disposable food trays for retail | 4823.70.00.20 (35%) |
N/A |
| Wooden-style trays for restaurants | 4419.19.90.00 (13.2%) |
Declaring as "Wooden Trays" (4421) → 38.3% |
| Industrial packaging trays | 4823.69.00.40 (35%) |
Declaring as "Tableware" → Customs may reject |
| Mixed shipment (Paper + Wood) | Split申报 | Mixed申报 → Risk of penalty |
📌 Crucial Tip:
- If your product is visually wood-like but made of molded paper pulp, customs may challenge the classification.
- To qualify for 13.2% (4419.19.90.00), emphasize Tableware Function: Provide catalog images showing food service use, and label products as "Wood-Finish Disposable Tableware."
✅ 3. Special Cases & Handling
| Situation | Recommendation |
|---|---|
| OEM Custom Trays | Provide client design specs to prove intended use (e.g., "Hotel Amenities Tray" → Tableware). |
| Compostable Products | Provide BPI/OK Compost certificates to support eco-friendly claims, but do not rely on this for tariff reduction. |
| Large Volume Shipments | Consider Advance Ruling (Pre-classification) from CBP to lock in the 13.2% rate if eligible. |
| Section 122 Tariff (10%) | Applies to all Chinese-origin goods under these HS codes. Cannot be avoided. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4419.19.90.00 |
13.2% (if tableware) | FDA, IEEPA 10% | Best rate for wooden/tableware |
| 🇺🇸 USA | 4823.70.00.20 |
35.0% | FDA, IEEPA 10% | Standard for paper products |
| 🇨🇳 China | 4823.70.00.20 |
~10-13% | N/A | Export tax rebates may apply |
| 🇪🇺 EU | 4823.70.00.20 |
0-6.5% | CE, REACH | No Section 301/122 surtaxes |
| 🇯🇵 Japan | 4823.70.00.20 |
3-6% | JIS Standards | Low base tariff |
📌 Conclusion:
- USA is the most complex market due to Section 301 and Section 122 surtaxes.
- Strategic Classification as Tableware (4419.19.90.00) saves 22.8% in tariffs compared to paper classification.
- EU/Japan have much lower barriers, making them easier entry points.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring "Wood Pulp Trays" as "Plastic Products"
👉 Consequence: Misclassification → Penalties + Back Taxes
❌ Mistake 2: Ignoring Section 122 (10%) Tariff
👉 Consequence: Underpayment → Detention at Customs
❌ Mistake 3: Using "Wooden Tray" for Paper Pulp Products
👉 Consequence: Customs inspection reveals material mismatch → Seizure or Rejection
❌ Mistake 4: Not Providing FDA/Food Contact Compliance
👉 Consequence: FDA Hold → Products cannot be sold in food service industry
✅ Correct Practice:
"Molded Wood Pulp Cotton Tray, Biodegradable, FDA Approved for Food Contact, Intended for Tableware Use"
🎯 VII. Conclusion: Precise Classification, Maximum Savings!
🎯 Remember the Mantra:
🔹 "Paper 35, Wood 38, Tableware 13 – Choose Wisely!"
🔹 "Section 122 is Always 10%, Section 301 is 25% (Except Tableware)"
🔹 "Declaration Determines Destiny!"
📌 Pro Tip:
If your product is exporting to the US, consider Advance Ruling (CBP Request) to confirm if 4419.19.90.00 (13.2%) is acceptable for your specific molded pulp product. This can save 22.8% on tariffs, significantly boosting margins.
📣 Immediate Action:
📞 Consult a Licensed Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let Your Eco-Friendly Packaging Clear Customs Smoothly, Boost Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Cost Deserves Precise Calculation!
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) — 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.