Carton Box
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4819100040 | 35.0% | CN | US | 官方文档 |
| 4805924010 | 35.0% | CN | US | 官方文档 |
| 4805934010 | 35.0% | CN | US | 官方文档 |
| 4819400040 | 35.0% | CN | US | 官方文档 |
| 4823908680 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📦 Carton Box & Paper Packaging (纸箱/纸袋/纸制品)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Carton Boxes"?
Carton boxes, paper bags, and related paper products are the backbone of global logistics and retail. In international trade, they are not simply "boxes"; their classification depends heavily on material composition, structural integrity, and intended use.
Under US Customs (CBP) and HTSUS (Harmonized Tariff Schedule of the United States), these goods are primarily governed by Chapter 48 (Paper and Paperboard). Misclassification often leads to severe penalties due to the high anti-dumping and Section 301/IEEPA tariffs currently applied to Chinese-origin paper products.
⚠️ Key Distinction:
- Corrugated Fiberboard Boxes (Rigid, shipping containers) → Often4819.10or4819.40
- Folding Carton Board (Rigid, retail packaging, non-corrugated) → Often4805.92or4805.93
- Other Paper Products (Miscellaneous forms) →4823.90
📋 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here are the specific HS Codes, their summaries, and the rationale for classification.
| HS Code | Product Description & Summary | Rationale for Classification |
|---|---|---|
4819.10.00.40 |
Carton Boxes made of paper/paperboard Summary: Fits characteristics of boxes made from paper/paperboard. |
This code typically covers corrugated fiberboard boxes or rigid shipping containers. The "10" series in Chapter 48 generally refers to corrugated paper or paperboard and articles thereof. If your box is a standard shipping carton with flute layers, this is the most likely fit. |
4805.92.40.10 |
Folding Carton Board Summary: Fits characteristics of folding carton board in material and use. |
This code targets rigid, non-corrugated paperboard used for folding cartons (e.g., cereal boxes, cosmetic boxes, pharmaceutical packaging). The "92" subheading refers to other paper and paperboard, often implying specific weights or types not classified elsewhere. |
4805.93.40.10 |
Folding Carton Board (Folding Carton Board) Summary: Fits characteristics of folding carton board material and use. |
Similar to 4805.92, but may distinguish by specific grammage, coating, or origin of fiber (e.g., mechanical vs. chemical pulp). The key identifier is "Folding Carton Board," which is distinct from corrugated shipping boxes. |
4819.40.00.40 |
Paper Bags Summary: Fits characteristics of paper material and bag shape. |
This code explicitly covers bags and pouches of paper or paperboard. If your product is a sack, grocery bag, or paper pouch rather than a rigid box, this is the correct classification. |
4823.90.86.80 |
Other Paper/Paperboard Articles Summary: Fits paper/paperboard material requirements and belongs to "other paper products." |
This is a catch-all category for paper products that don’t fit into the specific box/bag codes above. It includes items like paper plates, napkins, labels, or complex paper assemblies. If the product is a unique paper art item or non-container paper good, it likely falls here. |
🔍 Critical Note:
- Corrugated vs. Folding Board: The difference is structural. Corrugated (shipping) =4819series. Folding (retail) =4805series.
- Bag vs. Box: If it has handles and is flexible, it’s a bag (4819.40). If it has a base and walls that stand up, it’s a box (4819.10or4805).
- All these HS Codes are subject to the same high tariff rate as per the data provided.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025 November 10 onwards (including subsequent imports)
🎯 1. General Tariff Structure for All Listed HS Codes
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| USITC Surcharge (Section 301) | +25.0% |
| 122 Clause Tariff (IEEPA) | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption? | ❌ NOT APPLICABLE (deny_de_minimis) |
| Legal Basis Path | IEEPA:122 → USITC:Section301 → HTSUS:48xx.xx.xx.xx |
📌 Explanation:
- "Base Tariff 0%": Most paper products from China have a standard MFN rate of 0%.
- "Surcharge 25%": This is the standard Section 301 tariff on Chinese goods.
- "122 Clause Tariff 10%": This refers to specific IEEPA (International Emergency Economic Powers Act) provisions, likely targeting specific paper/paperboard categories under recent executive orders or trade actions effective from late 2025.
- Combined Rate: 35% is the final landed duty cost before any state/local taxes.
- No De Minimis: Items valued under $800 (de minimis) do not escape these tariffs if the HS Code is specifically flagged as "deny_de_minimis." You must pay the 35% even on small shipments.
🛠️ IV. Customs Clearance Practical Advice (Combat Pitfalls Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail paper type (corrugated vs. folding board), GSM (grams per square meter), ply layers, and coatings. |
| ✅ Product Photos | ✔️ | Clear images of the box/bag showing structure, logos, and any handling instructions. |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Paper Carton Box," "Folding Carton Board," or "Paper Bag" with precise HS Code. |
| ✅ Packing List | ✔️ | Weight and dimensions are critical for determining freight class and verifying no prohibited materials. |
| ✅ Bill of Lading / Air Waybill | ✔️ | Standard shipping document. |
| ✅ Certificate of Origin | ✔️ | Confirms Chinese origin to apply (or avoid) preferential rates (none available here). |
| ✅ Material Composition Statement | ✔️ | Explicitly state if the paper is recycled, virgin, or coated. This affects the specific 8-digit subheading. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Structure Defines Code, Material Defines Grade, Declare Accurately to Avoid 35% Shock!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Shipping Cartons (Corrugated) | 4819.10.00.40 - Corrugated Fiberboard Boxes |
Misdeclare as "Plastic Packaging" → Risk of seizure |
| Retail Boxes (e.g., Cereal Box) | 4805.92.40.10 - Folding Carton Board |
Misdeclare as "Cardboard" (too vague) → Delay |
| Paper Bags (Grocery/Sack) | 4819.40.00.40 - Paper Bags |
Misdeclare as "Boxes" → Wrong HS Code penalty |
| Mixed Paper Goods | 4823.90.86.80 - Other Paper Products |
Over-generalizing as "Carton" → Audit risk |
✅ 3. Special Handling & Risk Mitigation
| Situation | Handling Advice |
|---|---|
| Small Samples (< $800) | ❌ Do NOT use De Minimis. Since "deny_de_minimis" is flagged, even samples incur 35% tax. Declare correctly to avoid fines. |
| Coated vs. Uncoated | Specify coating type on invoice. Some coated papers may fall under different 8-digit codes within the same 6-digit HS, potentially affecting duty calculation if rates vary (though here all are 35%). |
| Printed Packaging | If the box has heavy printing (e.g., full-color retail packaging), ensure it’s declared as "printed" if required by local laws, but the HS Code remains 4805 or 4819 series. |
| Mixed Containers | If a container has both Boxes (4819) and Bags (4819.40), declare each line item separately. Do not lump them under one code. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4819.10.00.40 etc. |
35% (0% Base + 25% S301 + 10% IEEPA) | FDA (if food contact), FSC (sustainability) | High Tariff Risk. No de minimis. |
| 🇨🇳 China | 4819.10.00.40 etc. |
5% - 10% | CCC (if applicable), GB Standards | No Section 301 surcharges. |
| 🇪🇺 EU | 4819.10.00 etc. |
6.5% - 12% | CE (if applicable), REACH | No 301 tariffs. Green packaging regulations strict. |
| 🇨🇦 Canada | 4819.10.00.40 etc. |
5% - 15% | CFIA (if food contact) | CUSMA benefits if non-Chinese origin. |
| 🇬🇧 UK | 4819.10.00.40 etc. |
0% - 5% | UKCA (if applicable) | Post-Brexit rules apply. |
📌 Conclusion:
- USA is the most challenging market for Chinese paper packaging due to the 35% effective rate.
- EU and Canada have lower base tariffs but strict environmental/sustainability regulations.
- Diversification Strategy: Consider sourcing from Vietnam or Mexico to avoid Section 301 tariffs, but ensure substantial transformation rules are met to avoid "origin fraud" allegations.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Using "Cardboard Box" as the product name.
👉 Consequence: Too vague. CBP may assign a higher duty code or demand further documentation.
✅ Fix: Use specific terms like "Corrugated Shipping Carton" or "Folding Carton Board."
❌ Error 2: Assuming small shipments are tax-free.
👉 Consequence: 35% tax still applies because "deny_de_minimis" is flagged for these HS codes.
✅ Fix: Budget for 35% duty even on samples.
❌ Error 3: Confusing "Paper Bag" with "Carton Box."
👉 Consequence: 4819.40 (Bag) vs 4819.10 (Box). Misclassification can lead to audits.
✅ Fix: Check the shape and structure. Flexible + Handle = Bag. Rigid + Stand-up = Box.
❌ Error 4: Ignoring the "122 Clause" 10% surcharge.
👉 Consequence: Under-declaring duties by 10%, leading to back-taxes and penalties.
✅ Fix: Always include the 10% IEEPA surcharge in your landed cost calculation.
🎯 VII. Conclusion: Precision in Paper Packaging Clearance
🎯 Remember the Mantra:
🔹 "Structure Defines Code, Material Defines Grade."
🔹 "35% Total Tax for China-Origin Paper Goods to USA."
🔹 "No De Minimis Exemption – Pay Up Even for Samples!"
📌 Pro Tip:
If your paper packaging is food-contact, ensure it complies with FDA 21 CFR Part 176 (Paper and Paperboard Components). Non-compliance can lead to rejection at the border, regardless of tariff correctness.
📣 Immediate Action Required:
📞 Consult a Customs Broker: Verify the exact 8-digit HS Code based on your product’s physical specs.
📋 Pre-Arrival Review: Submit an Import Advice or Pre-Ruling Request to CBP if your product is unique.
🚀 Optimize Supply Chain: Consider China+1 strategies to mitigate the 35% tariff burden.
✨ Professional Clearance, Starting with Accurate Classification!
💼 Every penny counts in the low-margin packaging industry!
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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。