纸盒或纸板箱
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4805934010 | 35.0% | CN | US | Official Doc |
| 4819100040 | 35.0% | CN | US | Official Doc |
| 4805924010 | 35.0% | CN | US | Official Doc |
| 4819504040 | 35.0% | CN | US | Official Doc |
| 4823908680 | 35.0% | CN | US | Official Doc |
AI Analysis
📦 Paper Boxes & Cartons (Paperboard Boxes and Cartons)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy 📌 I. Product Definition & Classification: Do You Really Understand "Paper Boxes"?
Paper boxes and cartons are the backbone of global logistics and retail packaging. In international trade, they are not a single monolithic category but are divided based on material structure and final application.
Folded Paperboard (4805/4806 derivatives): Raw or semi-finished folded paperboard intended for making boxes; often includes blank, unprinted, or partially processed cardboard sheets designed to be folded into shapes. Finished Paper Boxes/Cartons (4819): Ready-to-use containers made from paper, paperboard, cellulose wadding, or webs of cellulosic fibers. This includes corrugated boxes, solid board boxes, and folding cartons. Decorative/Other Paperboard Articles (4823): Specialized paperboard products that do not fit the standard "box/carton" definition, such as decorative boxes, intricate cut-outs, or specialized industrial liners.
⚠️ Key Distinction Point: - If the item is a finished box ready for shipping or retail packing → Usually Chapter 4819 (Boxes, Cartons, Cases). - If the item is folded paperboard meant for further manufacturing or specific industrial finishing → Could be Chapter 4805 or 4806 (Paperboard). - If the item is a decorative box with complex shaping or non-standard use → May fall under Chapter 4823 (Other paper articles).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on your specific data, here are the exact HS Codes and their logical justifications:
| HS Code | Product Description | Classification Logic & Why It Fits |
|---|---|---|
4805.93.40.10 |
Paper Box (Folded Paperboard Final Application) | Why? This code targets paperboard that has been processed into a folded form intended for final application (e.g., blank boxes waiting for printing/creasing). It focuses on the material state (paperboard) and form (folded). |
4819.10.00.40 |
Paper/Cardboard Box (Box Form) | Why? This is the standard code for boxes and cartons made of paper/paperboard. If the product is a standard shipping carton, folding box, or case ready for use, this is the primary classification. It emphasizes the function (box) over the raw material. |
4805.92.40.10 |
Paper Box (Folded Paperboard Final Application) | Why? Similar to 4805.93, this refers to paperboard in a folded board state for final application. The slight difference in code (92 vs 93) usually relates to specific thickness, weight, or manufacturing process nuances within the "folded paperboard" sub-category. |
4819.50.40.40 |
Paperboard Decorative Box | Why? Specifically for boxes made of paperboard that are decorative in nature (e.g., gift boxes, premium packaging). It distinguishes itself from plain shipping cartons by its aesthetic or retail-ready finish. |
4823.90.86.80 |
Paperboard Decorative Box (Decorative Form) | Why? This falls under Other paper, paperboard, cellulose wadding, and webs of cellulosic fibers. It is used when the "decorative box" does not fit the specific "box/carton" definitions of 4819, perhaps due to intricate cut-outs, layered structures, or non-standard geometric forms. |
🔍 Critical Reminder: - Shipping vs. Decorative: Plain corrugated boxes go to 4819. Fancy gift boxes may go to 4819.50 or 4823 depending on complexity. - Folded vs. Finished: If you import blank folded blanks (for printing later), use 4805. If you import printed/filled boxes, use 4819. - Do NOT split: A complete box unit must be declared as one item, not separated into "box + lid" unless they are distinct articles.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US) ✅ Origin: China (CN) ✅ Effective Date: 2025+ (Current Trade War Surtaxes)
All HS Codes listed in your data share the same tariff structure due to their classification as paper products originating from China.
🎯 1. All HS Codes (4805.93.40.10, 4819.10.00.40, 4805.92.40.10, 4819.50.40.40, 4823.90.86.80)
| Item | Content |
|---|---|
| Base Duty Rate | 0% (Ad valorem) Paper products generally have low base duties. |
| Section 301 Surtax | +25% From USITC Footnote 9903.01.24 (China-specific Section 301 tariffs). |
| IEEPA / 122 Clause Surtax | +10% Additional tariff targeting specific Chinese goods under Executive Order 13936 / IEEPA. |
| Total Tariff Rate | 35% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ NOT APPLICABLE (Section 321 de minimis does NOT apply to goods subject to Section 301/IEEPA tariffs). |
| Legal Basis Path | Section 301: 9903.01.24 → IEEPA: 9903.01.25 (122 Clause) → HS Code Specifics |
📌 Explanation: - The 35% total rate is high for paper products. This is a combination of the standard trade war penalty (25%) and the additional "122 Clause" penalty (10%). - No loopholes: Even if the box is simple, the origin (China) triggers these surtaxes. - Cost Impact: For a $10,000 shipment, you will pay $3,500 in duties alone.
🛠️ IV. Customs Clearance Practical Advice (Actionable Pitfall Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Required | Purpose |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Paper Box" or "Cardboard Carton" and HS Code. |
| ✅ Packing List | ✔️ | Detail weight, dimensions, and quantity. |
| ✅ Product Description | ✔️ | Be specific: "Corrugated Brown Carton" vs. "White Folding Box". Vague terms like "Paper Goods" invite audits. |
| ✅ Material Composition | ✔️ | Confirm % of recycled paper vs. virgin pulp. May affect environmental compliance in US/EU. |
| ✅ ISF Filing (10+2) | ✔️ | For US imports, file 10 hours before loading. Late filing = $5,000+ fines. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Accurate Name, Clear Origin, Full Disclosure!"
| Scenario | Correct Declaration | Common Mistake |
|---|---|---|
| Standard Shipping Box | "Corrugated Paper Board Box, HS 4819.10.00.40" | "Packaging Material" (Too vague → Audit risk) |
| Gift Box | "Decorative Paperboard Box, HS 4819.50.40.40" | "Carton" (Under-declares value/type) |
| Blank Folded Board | "Folded Paperboard for Box Making, HS 4805.93.40.10" | "Finished Box" (Incorrect classification → Duty risk) |
| Mixed Shipment | Separate HS codes for boxes vs. boxes-with-print | Mix all under one code → Potential misclassification |
✅ 3. Special Case Handling
| Situation | Advice |
|---|---|
| Wooden Pallets Attached | If wood pallets are present, ensure they are fumigated (ISPM 15) or use plastic/plywood. Wood can cause detention fees. |
| High-Value Decorative Boxes | Ensure insurance covers the high duty cost (35%). Factor this into your FOB/CIF pricing. |
| Small Parcel (De Minimis) | ❌ Do NOT use USPS/UPS/FedEx "De Minimis" ($800 exemption) for China-origin paper boxes. They are explicitly excluded from Section 321 relief if subject to 301/IEEPA tariffs. |
| Recycled Paper Content | If >50% recycled, mention it. May help with sustainability branding, but does not reduce US tariffs. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Base Duty | Surtax (China) | Total | Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA | 4819.10.00.40 etc. |
0% | +35% (301+122) | 35% | Highest cost. Plan accordingly. |
| 🇨🇳 China | 4819.10.00.00 |
9% | 0% | 9% | Lower base duty, no US-style surtaxes. |
| 🇪🇺 EU | 4819.10.00 |
2.5% | 0% | 2.5% | No Section 301 equivalent. Much cheaper. |
| 🇬🇧 UK | 4819.10.00 |
5.0% | 0% | 5.0% | Post-Brexit tariffs apply. |
| 🇨🇦 Canada | 4819.10.00 |
5.0% | 0% | 5.0% | CUSMA benefits if from US/Mexico. |
📌 Conclusion: - The US market is uniquely expensive for Chinese paper packaging due to the 35% effective rate. - Consider warehousing in Vietnam/Mexico if you have a global supply chain, though "substantial transformation" rules must be met to change origin.
📌 VI. Common Errors & Pitfalls (Blood Lessons)
❌ Error 1: Using "De Minimis" ($800) for China-origin paper boxes via DHL/UPS 👉 Consequence: Package seized, duties assessed retroactively + storage fees. Do not attempt.
❌ Error 2: Declaring "Folded Paperboard" (4805) when it's a "Finished Box" (4819) 👉 Consequence: Misclassification. If 4805 had lower rates (it doesn't here, but generally), it could be seen as fraud. If higher, you pay less and get fined.
❌ Error 3: Ignoring the "122 Clause" (IEEPA) 👉 Consequence: Customs releases shipment assuming only 25% tax, then assesses the additional 10% later. Cash flow risk!
❌ Error 4: Vague Description "Paper Box" 👉 Consequence: CBP officer selects for manual exam. Delays of 2-4 weeks.
✅ Correct Practice:
"Corrugated Fibreboard Shipping Carton, Single Wall, No Printing, HS 4819.10.00.40, Made in China"
🎯 VII. Conclusion: Professional Declaration, Cost Control, Efficiency!
🎯 Remember the Mantra:
🔹 "35% is the floor, not the ceiling."
🔹 "No De Minimis for China Paper."
"Accurate HS saves time, vague HS costs money."
📌 Pro Tip: If you are importing large volumes of boxes into the US, consider: 1. Advance Ruling: File a request with CBP for a binding tariff ruling to confirm your HS code. 2. Supply Chain Diversification: Explore sourcing boxes from Mexico or Vietnam if tariffs become prohibitive (verify origin rules!). 3. Budgeting: Include the 35% duty in your landed cost calculation from day one.
📣 Immediate Action:
📞 Contact your customs broker with exact product specs. 🚀 Declare correctly, pay the 35%, clear smoothly, and avoid seizures.
✨ Professional Customs Clearance Starts with Accurate Classification! 💼 Every cent of duty counts in low-margin packaging business!
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.