纸汤杯
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823610020 | 35.0% | CN | US | Official Doc |
| 4823690020 | 35.0% | CN | US | Official Doc |
| 4823700020 | 35.0% | CN | US | Official Doc |
| 4819502000 | 35.0% | CN | US | Official Doc |
| 4819200020 | 35.0% | CN | US | Official Doc |
AI Analysis
🥤 Paper Soup Cups (Paper Hot Drink/Soup Vessels)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 1. Product Definition & Classification: Do You Really Understand "Paper Soup Cups"?
Paper Soup Cups are single-use containers primarily made of paper or paperboard, often coated with plastic (PE) or biodegradable materials to resist moisture and heat. In international trade, they are categorized based on their shape (cup/bowl), material processing (molded vs. folded), and intended use (food contact).
Key Distinctions: * Folded Paper Cups/Bowls: Made from folded and glued paperboard (e.g., standard hot drink cups or rectangular soup containers). * Molded/Pulp Containers: Made from pressed or molded paper pulp (e.g., eco-friendly egg cartons or molded soup bowls). * Packaging vs. Article: The key is whether it is considered a "container" (4819) or a "molded article" (4823).
⚠️ Critical Classification Points:
- If it is a folded paper container for food/drink → Generally falls under 4819.20 (Non-corrugated) or 4823.69 (Other folded containers).
- If it is a molded paper pulp bowl → Falls under 4823.70 (Molded/Pulp articles).
- If it is a specific cup-shaped nested food container → May fall under 4823.61 or 4823.69.
📦 2. HS Code Classification Details (2026 Latest Tariff Alignment)
| HS Code | Product Description | Application Scenario | Key Feature |
|---|---|---|---|
4823.61.00.20 |
Paper soup cups, paper material, cup-shaped | Standard hot soup cups, nested food containers | Cup shape, nested design |
4823.69.00.20 |
Paper soup cups, paper material, soup usage | General paper soup containers, non-cup shaped or other | Other folded paper containers |
4823.70.00.20 |
Paper bowls, paper material, bowl-shaped | Molded pulp soup bowls, eco-friendly food containers | Molded/Pressed pulp definition |
4819.50.20.00 |
Paper bowls, paper material, bowl-shaped | Packaging containers for food, folded paper bowls | Non-corrugated packaging logic |
4819.20.00.20 |
Paper beverage/soup cups, paper material, cup-shaped | Hot drink cups, non-corrugated paper containers | Cup shape, beverage/soup use |
🔍 Key Reminder:
- 4823.6x/69x codes are typically for folded/molded items that are not strictly "packaging boxes" but rather containers.
- 4819.20/50 codes are for non-corrugated paperboard containers.
- 4823.70 is specifically for paper pulp molded products (like disposable molded fiber bowls).
- Do not mix "folded" and "molded" classifications; the manufacturing process dictates the HS code.
💰 3. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025年11月10日起 (Including subsequent imports)
✅ Total Tariff Rate: 35.0% for all listed codes
🎯 1. 4823.61.00.20 – Paper Soup Cups (Cup-shaped, Nested)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| USITC Surtax (Section 301) | +25.0% |
| IEEPA Surtax (Section 122) | +10.0% |
| Total Tariff | 35.0% |
| Calculation Basis | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (Subject to full tariff) |
| Legal Basis Path | Section 301: 9903.88.01 → IEEPA: 9903.01.25 → USITC: 4823.61.00.20 |
📌 Explanation:
- "USITC Surtax 25%": From the US Trade Act Section 301 list for Chinese goods.
- "IEEPA Surtax 10%": Under the International Emergency Economic Powers Act, targeting specific Chinese imports.
- Total 35% applies uniformly to all listed HS codes for Chinese-origin paper cups.
🎯 2. 4823.69.00.20 – Other Paper Soup Cups (Non-cup-shaped or General)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surtax | +25.0% |
| IEEPA Surtax | +10.0% |
| Total Tariff | 35.0% |
| Calculation Basis | CIF × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: 9903.88.01 → IEEPA: 9903.01.25 → USITC: 4823.69.00.20 |
🎯 3. 4823.70.00.20 – Paper Bowls (Molded/Pulp)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surtax | +25.0% |
| IEEPA Surtax | +10.0% |
| Total Tariff | 35.0% |
| Calculation Basis | CIF × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: 9903.88.01 → IEEPA: 9903.01.25 → USITC: 4823.70.00.20 |
🎯 4. 4819.50.20.00 – Paper Bowls (Packaging Containers)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surtax | +25.0% |
| IEEPA Surtax | +10.0% |
| Total Tariff | 35.0% |
| Calculation Basis | CIF × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: 9903.88.01 → IEEPA: 9903.01.25 → USITC: 4819.50.20.00 |
🎯 5. 4819.20.00.20 – Paper Beverage/Soup Cups (Non-corrugated)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surtax | +25.0% |
| IEEPA Surtax | +10.0% |
| Total Tariff | 35.0% |
| Calculation Basis | CIF × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: 9903.88.01 → IEEPA: 9903.01.25 → USITC: 4819.20.00.20 |
🛠️ 4. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Required Documentation Checklist
| Document | Mandatory | Notes |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Material composition (Paper, PE coating, PLA coating), dimensions, capacity |
| ✅ Material Safety Data | ✔️ | Food contact compliance (FDA, EU 10/2011) |
| ✅ Product Photos | ✔️ | Clear shots of the cup, logo, and any mold marks |
| ✅ Commercial Invoice | ✔️ | Must specify "Paper Cup" or "Paper Bowl," not generic "Packaging" |
| ✅ Packing List | ✔️ | Item count, gross/net weight, carton dimensions |
| ✅ Origin Certificate | ✔️ | If not from China, may reduce tariffs |
✅ 2. Declaration Tips (Key Rules)
🔥 “Material Matters, Shape Defines, Code Matches Tariff!”
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| Molded Pulp Bowl | 4823.70.00.20 (Paper Bowl) |
Misdeclare as 4819 (Folded) → Risk of reclassification |
| Folded Paper Cup | 4823.61.00.20 or 4819.20.00.20 |
Misdeclare as 4823.70 (Molded) → High audit risk |
| Generic "Paper Container" | Specify "Soup Cup" or "Bowl" | Vague description → Customs delay & extra duties |
| Plastic-Coated Paper | Still Paper Code | Declare as "Plastic" → Wrong chapter (39) |
✅ 3. Special Cases Handling
| Case | Handling Advice |
|---|---|
| OEM Private Label Cups | Provide client order + design specs to prove origin and purpose |
| Biodegradable Coating | Still classified as Paper (Chapter 48), but mention material for safety checks |
| Mixed Shipments (Cups + Lids) | Declare cups under Paper code, lids under Plastic code if separate |
| Sample vs. Commercial | Samples may qualify for de minimis if value < $800, but commercial batches are fully taxed |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4823.61.00.20 / 4819.20.00.20 |
35.0% (301 + 122) | FDA Food Contact | High tariff, strict on plastic liners |
| 🇨🇳 China | 4823.61.00.20 / 4819.20.00.20 |
5% - 10% | GB 4806.7 (Food Contact) | Standard export tax |
| 🇪🇺 EU | 4823.61.00.20 / 4819.20.00.20 |
0% (if compliant) | CE, RoHS, REACH | No surtax, but strict on plastic |
| 🇬🇧 UK | 4823.61.00.20 / 4819.20.00.20 |
0% - 5% | UKCA | Post-Brexit rules apply |
| 🇯🇵 Japan | 4823.61.00.20 / 4819.20.00.20 |
0% | JIS Food Safety | No surtax |
📌 Conclusion:
- USA is the most critical market due to the 35% total tariff (25% Section 301 + 10% IEEPA).
- EU and Japan offer zero or low tariffs but have strict food safety and environmental regulations (plastic bans, biodegradability claims).
- Diversification Strategy: Consider sourcing from Vietnam, Thailand, or Malaysia to potentially mitigate US surtaxes (though rules of origin apply).
📌 6. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "Paper Cups" as "Plastic Containers" (HS 3924)
👉 Consequence: Wrong HS code, potential fines, and misalignment with trade agreements.
❌ Error 2: Ignoring the "Molded" vs. "Folded" distinction
👉 Consequence: Customs may reclassify, leading to delays and additional scrutiny.
❌ Error 3: Failing to declare the coating material (PE vs. PLA)
👉 Consequence: FDA or EU safety checks may fail if biodegradability is claimed but not proven.
❌ Error 4: Underestimating the Total Tariff (Ignoring IEEPA 10%)
👉 Consequence: Profit margin erosion. Total 35% is higher than the commonly cited 25%.
✅ Correct Practice:
"Paper Soup Cup, 16oz, PE-lined, FDA Compliant, Model XYZ, Made in China"
🎯 7. Conclusion: Precise Declaration, Cost Control, Efficiency!
🎯 Remember the Mantra:
🔹 "Molded is 4823.70, Folded is 4819/4823.6x, Tariff is 35%, Don't Ignore IEEPA!"
🔹 "HS Code Defines Risk, Tariff Defines Cost, Compliance Defines Speed!"
📌 Pro Tip:
If your paper cups are originally produced in Vietnam, Thailand, or Malaysia, you may qualify for IEEPA Exemptions, reducing the tariff to 0%~5%.
Recommendation: Apply for Advance Ruling (Pre-classification) from US Customs and Border Protection (CBP) to ensure correct classification and avoid penalties.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide product specs + Apply for HS Code Pre-ruling
🚀 Ensure your paper cups clear customs smoothly, save costs, and maximize profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent in Tax is Worth Precisely Calculating!
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.