Cardboard Paper (Over 360mm*150mm)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4819200040 | 35.0% | CN | US | 官方文档 |
| 4823690040 | 35.0% | CN | US | 官方文档 |
| 4823908680 | 35.0% | CN | US | 官方文档 |
| 4805934060 | 35.0% | CN | US | 官方文档 |
| 4805924040 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📦 Cardboard Paper (Over 360mm × 150mm)
🌐 HS Code Classification & Customs Clearance Guide | 2026 Updated Tariff Analysis | Professional Import Strategy
📌 One, Product Definition & Classification: What Exactly Is "Cardboard Paper"?
Cardboard paper — often referred to as paperboard — is a thick, rigid paper material used for packaging, display stands, trays, and structural containers. In international trade, it’s classified based on:
- Weight per square meter (g/m²)
- Coating status (coated/uncoated)
- Form (rolls, sheets, cut-to-size, or processed)
- End-use (packaging, trays, boxes, etc.)
⚠️ Key Distinction:
- If it’s uncoated, not further processed than cutting or rolling, and weighs ≥150 g/m², it falls under Chapter 48 (Paper & Paperboard).
- If it’s cut into trays, boxes, or containers, it may be reclassified under 4819 (packaging) or 4823 (other articles).
📦 二、HS Code Classification Details (2026 Official Tariff Table)
| HS Code | Product Description | Application Scenario | Weight Range | Processing Level |
|---|---|---|---|---|
4805.93.40.60 |
Other uncoated paperboard, in rolls or sheets, not further worked than specified in Note 3: Weighing ≥225 g/m², other | Industrial packaging, heavy-duty cartons, display bases | ≥225 g/m² | Raw sheet/roll, no cutting |
4805.92.40.40 |
Other uncoated paperboard, in rolls or sheets, not further worked than specified in Note 3: Weighing >150 g/m² but <225 g/m², other | Medium-duty packaging, inserts, backing boards | 150–225 g/m² | Raw sheet/roll |
4819.10.00.40 |
Cartons, boxes, cases, bags, etc., of corrugated paperboard | Corrugated boxes, shipping containers, export packaging | Any weight | Pre-formed corrugated structure |
4819.20.00.40 |
Folding cartons, boxes, cases of non-corrugated paperboard | Retail packaging, folding boxes, gift boxes | Any weight | Cut & folded, but not corrugated |
4823.69.00.40 |
Trays, dishes, plates, cups, and similar items made of paper or paperboard | Food packaging, cosmetic trays, retail display units | Any weight | Cut & shaped into functional items |
4823.90.86.80 |
Other articles of paper pulp, paper, paperboard, etc., cut to size/shape | Custom-cut labels, inserts, decorative elements, non-standard items | Any weight | Cut to shape, not for packaging |
🔍 Critical Note:
- Your product is over 360mm × 150mm, which exceeds standard sheet sizes — this confirms it’s not a small label or insert, but a large-format paperboard sheet or pre-cut item.
- If not cut into trays/boxes, it should be classified under 4805.92.40.40 or 4805.93.40.60 based on weight.
- If cut into trays or folding boxes, use 4819.20.00.40 or 4823.69.00.40.
💰 三、2026 Updated Tariff Breakdown (With附加 Taxes & Legal Basis)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including future imports)
🎯 1. 4805.93.40.60 — Paperboard ≥225 g/m², Uncoated, Raw Sheet/Roll
| Item | Detail |
|---|---|
| Base Duty Rate | 0% (ad valorem) |
| USITC Additional Tariff | +25% (under Section 301 of U.S. Trade Act) |
| IEEPA Additional Tariff | +10% (International Emergency Economic Powers Act, applies to Chinese-origin goods) |
| Total Effective Rate | 45% |
| Tax Calculation | CIF Value × 45% |
| De Minimis Threshold | ❌ Not applicable (denied) |
| Legal Pathway | IEEPA:9903.01.25 → USITC:4805.93.40.60 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- This is not a standard paper — it's heavy-duty paperboard used in industrial packaging.
- Despite being "paper", its weight and structure trigger high-risk tariff treatment under U.S. trade policy.
- 45% total is extremely high — comparable to electronics or steel.
🎯 2. 4805.92.40.40 — Paperboard: 150–225 g/m², Uncoated, Raw Sheet/Roll
| Item | Detail |
|---|---|
| Base Duty Rate | 0% |
| USITC Additional Tariff | +25% |
| IEEPA Additional Tariff | +10% |
| Total Effective Rate | 45% |
| Tax Calculation | CIF × 45% |
| De Minimis | ❌ Not eligible |
| Legal Pathway | IEEPA:9903.01.24 → USITC:4805.92.40.40 → FOOTNOTE:9903.88.01 |
📌 Note:
- Even though the weight is lower, the product is still classified as paperboard and subject to same 45% rate.
- No distinction in tariff treatment between 150–225 g/m² and 225+ g/m² — both are penalized equally under U.S. policy.
🎯 3. 4819.10.00.40 — Corrugated Paperboard Boxes (All Types)
| Item | Detail |
|---|---|
| Base Duty Rate | 0% |
| USITC Additional Tariff | +25% |
| IEEPA Additional Tariff | +10% |
| Total Effective Rate | 45% |
| Tax Calculation | CIF × 45% |
| De Minimis | ❌ Not eligible |
| Legal Pathway | IEEPA:9903.01.25 → USITC:4819.10.00.40 → FOOTNOTE:9903.88.01 |
📌 Important:
- If your product is corrugated, even if it’s over 360mm × 150mm, it still falls under 4819.10.00.40.
- No exception for size — 45% applies regardless of shape or use.
🎯 4. 4819.20.00.40 — Folding Cartons (Non-Corrugated)
| Item | Detail |
|---|---|
| Base Duty Rate | 0% |
| USITC Additional Tariff | +25% |
| IEEPA Additional Tariff | +10% |
| Total Effective Rate | 45% |
| Tax Calculation | CIF × 45% |
| De Minimis | ❌ Not eligible |
| Legal Pathway | IEEPA:9903.01.24 → USITC:4819.20.00.40 → FOOTNOTE:9903.88.01 |
📌 Use Case:
- If your cardboard is folded into a box, even if it's flat and large, it’s now a folding carton → 45% tariff.
🎯 5. 4823.69.00.40 — Trays, Plates, Cups, etc., Made of Paperboard
| Item | Detail |
|---|---|
| Base Duty Rate | 0% |
| USITC Additional Tariff | +25% |
| IEEPA Additional Tariff | +10% |
| Total Effective Rate | 45% |
| Tax Calculation | CIF × 45% |
| De Minimis | ❌ Not eligible |
| Legal Pathway | IEEPA:9903.01.24 → USITC:4823.69.00.40 → FOOTNOTE:9903.88.01 |
📌 Critical Point:
- If your large cardboard sheet is shaped into a tray or dish, it’s not raw paperboard anymore — it’s a functional article → 45% tariff applies.
🎯 6. 4823.90.86.80 — Other Cut-to-Size Articles (Non-Packaging)
| Item | Detail |
|---|---|
| Base Duty Rate | 0% |
| USITC Additional Tariff | +25% |
| IEEPA Additional Tariff | +10% |
| Total Effective Rate | 45% |
| Tax Calculation | CIF × 45% |
| De Minimis | ❌ Not eligible |
| Legal Pathway | IEEPA:9903.01.24 → USITC:4823.90.86.80 → FOOTNOTE:9903.88.01 |
📌 When to Use This:
- For custom-cut decorative panels, display stands, or non-packaging items.
- Even if not a box or tray, if it’s cut to size/shape, it falls here — 45% tariff.
🛠️ 四、Customs Clearance Best Practices (Real-World Pro Tips)
✅ 1. Required Documentation (Must-Have List)
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Clearly state HS Code, weight, dimensions, use case |
| ✅ Packing List | ✔️ | Show sheet/box count, size, weight per unit |
| ✅ Product Photos | ✔️ | Show front/back, edges, cut shape, branding |
| ✅ Technical Specs | ✔️ | Include g/m², material type, coating status |
| ✅ Origin Certificate (CO) | ✔️ | If from Vietnam, Mexico, Thailand, may qualify for IEEPA exemption |
| ✅ Third-Party Test Report | ✔️ | RoHS, CE, FCC (if applicable) |
| ✅ Bill of Lading (B/L) | ✔️ | Must match invoice |
✅ 2.申报技巧(Key Rules to Remember)
🔥 "Size doesn’t matter — weight and shape do!"
| Scenario | Correct HS Code | Wrong Approach | Risk |
|---|---|---|---|
| Raw sheet >360×150mm, ≥225 g/m² | 4805.93.40.60 |
Misreport as "paper" | 45% tax |
| Raw sheet, 180 g/m² | 4805.92.40.40 |
Report as "cardboard" | 45% tax |
| Folded into box | 4819.20.00.40 |
Report as "sheet" | 45% tax |
| Cut into tray | 4823.69.00.40 |
Report as "raw material" | 45% tax |
| Custom-cut display panel | 4823.90.86.80 |
Report as "packaging" | 45% tax |
✅ Pro Tip:
Use exact product description in invoice:"Uncoated paperboard, 250 g/m², cut to size 400mm × 200mm, for display stands, not further processed."
→ This triggers 4805.93.40.60 and avoids misclassification.
✅ 3. Special Cases & Workarounds
| Situation | Solution |
|---|---|
| Product from Vietnam/Mexico | Apply for IEEPA exemption → 0% tariff (if origin is non-China) |
| Low-value shipment (<$800) | Not eligible for de minimis — still 45% |
| Re-export or return | Can apply for re-entry exemption if original import was under same tariff |
| Customs audit risk | Prepare pre-approval letter (Advance Ruling) to avoid disputes |
🌍 五、Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4805.93.40.60 |
45% | None (but document required) | Highest risk |
| 🇨🇳 China | 4805.93.40.60 |
5% | CCC, RoHS | No附加税 |
| 🇪🇺 EU | 4805.93.40.60 |
0% | CE, RoHS | No附加税 |
| 🇦🇺 Australia | 4805.93.40.60 |
5% | RCM | No附加税 |
| 🇯🇵 Japan | 4805.93.40.60 |
0% | PSE | No附加税 |
📌 Insight:
- Only the U.S. applies 45% on Chinese-origin paperboard.
- China, EU, Japan, Australia are much more favorable.
📌 六、常见错误 & Avoidance Guide (Real-World Pitfalls)
❌ Mistake 1: Reporting a cut tray as "paperboard sheet"
👉 Result: 45% tariff + penalty for misdeclaration
❌ Mistake 2: Not specifying weight (g/m²) in invoice
👉 Result: Customs cannot verify classification → delay or rejection
❌ Mistake 3: Using "cardboard" instead of "paperboard" in description
👉 Result: Misclassification → incorrect HS Code → 45% tax
❌ Mistake 4: Assuming "large size = lower tariff"
👉 Result: Wrong! Size doesn’t reduce tariff — weight and use do
✅ Correct Approach:
Use precise language:
"Uncoated paperboard, 250 g/m², cut to 400mm × 200mm, for display purposes, not further processed."
→ HS Code: 4805.93.40.60 → 45% tariff — accurate and compliant
🎯 七、Conclusion: Precision in Classification = Profit Protection
🎯 Remember the Golden Rule:
🔹 "Size doesn’t matter — weight and shape do!"
🔹 "If it’s not raw sheet, it’s not 4805!"
🔹 "45% tariff applies to ALL Chinese-origin paperboard, regardless of use."
📌 Pro Tip:
If your product is originated in Vietnam, Mexico, Thailand, or Malaysia, apply for IEEPA exemption → tariff drops to 0%.
✅ Action Step:
- Get CO (Certificate of Origin) from non-China country
- Submit pre-ruling request to U.S. CBP
- Save thousands in duties
📣 Take Action Now:
📞 Contact a licensed customs broker + Provide product photos + Request HS Code pre-approval
🚀 Avoid delays, penalties, and 45% tax traps!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Your product’s fate is in the HS Code — get it right the first time!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。