PE Coated Paper
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📄 PE Coated Paper (Polyethylene Coated Paper)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is "PE Coated Paper"?
PE Coated Paper is a composite material consisting of paper or paperboard coated with one or both sides with polyethylene (PE) plastic. It is primarily used for liquid-tight packaging, food storage, and disposable containers.
In international trade, it is strictly distinguished based on function and substrate:
- Paper Packaging Articles (Finished Goods): If the PE coating is applied to create a specific container (e.g., milk cartons, coffee cups, pizza boxes), it may fall under Chapter 48 (Paper packaging) or Chapter 39 (Plastic articles), depending on the essential character.
- Paper Products (Raw Material/Intermediate): If it is supplied as rolls, sheets, or reels intended for further processing (e.g., making bags, labels, or cartons), it is classified under Chapter 48 as "Coated Paper."
- Plastic Laminates: In some specific contexts, if the plastic layer is predominant and the paper serves merely as reinforcement, it might be argued under Chapter 39, but customs authorities overwhelmingly classify standard PE-coated paper for packaging under Chapter 48.
⚠️ Key Distinction Point:
- If it is a finished container (like a sealed milk carton) → Chapter 48 or 39.
- If it is raw material (sheets/rolls of coated paper) → Chapter 48.
- Most common import scenario: Raw PE-coated paper sheets/rolls → HS Code 4811.90.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | PE Coating Thickness/Type |
|---|---|---|---|
4811.90.00.00 |
Other paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, covered, impregnated, etc. | PE-Coated Paper (Sheets, Rolls, Reels) used for bags, labels, or further converting | ✅ Standard PE (LDPE/HDPE) |
4811.40.00.00 |
Paper, etc., corrugated | Corrugated Paper (Not PE coated, but often confused) | ❌ No |
4811.51.00.00 |
Paper, etc., in rolls or sheets, of a width > 36 cm, coated with plastics (other than PE) | PVC-coated, Aluminum foil laminated | ❌ Not PE |
3923.21.00.00 |
Sacks and bags, of polymers of ethylene | Finished PE bags | ❌ Finished Good |
4823.90.90.00 |
Other articles of paper | Finished paper cups, plates | ❌ Finished Good |
🔍 Important Reminder:
- PE Coated Paper is almost always classified under4811.90.00.00(Other coated paper) when imported as raw material. - Do not confuse it with "Plastic-coated paper" where the plastic is not PE (e.g., PVC, PP) which may have different sub-codes. - If the product is pre-cut into specific shapes (e.g., cup blanks), it might still be4811.90, but if it is a finished cup, it goes to4823.90.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 onwards (including subsequent imports)
🎯 1. 4811.90.00.00 —— PE Coated Paper (Raw Material/Sheets)
| Item | Content |
|---|---|
| Base Rate | 6.4% (Ad valorem) |
| USITC Surcharge (Section 301) | +7.5% (Standard rate for many paper products, check specific footnote) |
| IEEPA Surcharge | +10% (For China/HK products, effective Nov 10, 2025) |
| Total Effective Rate | ~23.9% (Base + 301 + IEEPA) |
| Tax Calculation | CIF Value × 23.9% |
| De Minimis Eligibility | ❌ Not Eligible (Deny de minimis for paper products from China under specific trade actions) |
| Legal Authority Path | IEEPA:9903.01.25 → USITC:4811.90.00.00 |
📌 Explanation:
- "Base 6.4%": Standard Most Favored Nation (MFN) rate for other coated paper. - "Section 301 (+7.5%)": Many paper products are subject to Section 301 tariffs. Note: Some paper products may be excluded or have different rates; verify specific HTS exclusion list. - "IEEPA +10%": The new surcharge effective Nov 10, 2025. - Total ~23.9%: This is a high-cost item. Profit margins must account for this.
🎯 2. Alternative: 4823.90.90.00 —— Finished Paper Cups/Plates (If applicable)
| Item | Content |
|---|---|
| Base Rate | 3.5% - 5.7% (Varies) |
| USITC Surcharge | +7.5% (Often applicable) |
| IEEPA Surcharge | +10% |
| Total Effective Rate | ~21% - 23.2% |
| De Minimis Eligibility | ❌ Not Eligible |
📌 Note: If you are importing finished cups, the rate is slightly lower but still significant. Most imports are raw sheets → stick to
4811.90.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Document Checklist (Non-negotiable)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification | ✔️ | Include: Paper weight (gsm), PE thickness (microns/mil), type of PE (LDPE/HDPE), coating side (single/double) |
| ✅ CoA (Certificate of Analysis) | ✔️ | From manufacturer confirming PE content and compliance with food safety standards (FDA 21 CFR) if for food use |
| ✅ Product Photos | ✔️ | Show roll/reel, cross-section (if possible), labeling, and any FDA logos |
| ✅ Commercial Invoice | ✔️ | Clearly state "PE Coated Paper Sheets/Rolls" – Do not say "Plastic Bags" |
| ✅ Packing List | ✔️ | Net weight vs. Gross weight. Paper products are heavy; ensure accurate G.W. |
| ✅ FCC/CE Reports (If Electronic) | ❌ | Not applicable for paper. But if part of a larger machine, include. |
✅ 2. Declaration Tips (Critical Mantra)
🔥 "Specify Gsm and PE Thickness, Avoid 'Plastic' Labels, Claim FDA if Food-Grade"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Raw PE-Coated Paper Rolls | 4811.90.00.00 |
Misdeclaring as "Plastic Film" → Chapter 39 → Higher scrutiny |
| Finished Paper Cups | 4823.90.90.00 |
Misdeclaring as "Paper Sheets" → Wrong HS, Penalty |
| Food-Grade PE Coating | Mention "FDA 21 CFR 176.170 Compliant" | Not mentioning food safety → Potential rejection by FDA |
| Recycled Paper Content | Specify % Recycled Content | Not specifying → May miss eco-credits or face restrictions |
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| Food Contact | Must include FDA declaration. PE coating must comply with FDA 21 CFR 176.170. |
| Recycled Paper | If >50% recycled, may qualify for different environmental labels but not tariff reduction. |
| Bleached vs. Unbleached | Unbleached may have slightly different base rates, but IEEPA/301 still apply. |
| Laminated with Aluminum | If aluminum is dominant, it may shift to Chapter 4891 or 4811.60. Consult expert. |
🌍 V. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4811.90.00.00 |
~23.9% (6.4% + 7.5% + 10%) | FDA (if food), TSCA | High tariffs due to IEEPA |
| 🇨🇳 China | 4811.90.00.00 |
6.4% - 8% | CCC (if applicable) | No surcharge |
| 🇪🇺 EU | 4811.90.00.00 |
0% - 6.5% (Varies) | REACH, LFGB (Germany) | No IEEPA, but strict chemical rules |
| 🇬🇧 UK | 4811.90.00.00 |
0% - 6.5% | UKCA | Post-Brexit rules apply |
| 🇯🇵 Japan | 4811.90.00.00 |
3.2% - 5% | JAS (Food) | Low base rate, no surcharge |
📌 Conclusion:
- USA is the most expensive market due to IEEPA + Section 301.
- EU and Japan are more favorable tariff-wise, but REACH (EU) and LFGB (Germany) are strictly enforced for PE coatings (plasticizers, heavy metals).
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring as "Plastic Film" (Chapter 39)
👉 Consequence: Customs may reject because paper is the essential character. Penalty + Misdeclaration Fee.
❌ Mistake 2: Omitting "PE Coating" in Description
👉 Consequence: Customs may classify as plain paper (lower rate) and later audit for underpayment → Back Duties + Fines.
❌ Mistake 3: Not Specifying Food-Grade Status
👉 Consequence: If for food use, failure to declare FDA compliance → FDA Hold/Refusal.
❌ Mistake 4: Incorrect Weight Declaration
👉 Consequence: Paper products are heavy. Under-declaring G.W. leads to Seizure or Heavy Fines.
✅ Correct Practice:
"PE Coated Paper, Unbleached, 200gsm, Single Side LDPE Coated, 10 Micron, Rolls, 1000mm Width, FDA Compliant for Food Contact, Model PC-200, No Plasticizer Added"
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Cost!
🎯 Remember the Mantra:
🔹 "Paper is Essential, PE is Coating, 4811 is King, FDA is King too!"
🔹 "HS Code 4811.90, Tariff ~24%, Declare Clearly, Avoid FDA Hold!"
📌 Tips:
- If your PE Coated Paper is recycled, ensure you have documentation for the recycled content percentage.
- For USA imports, consider supply chain diversification (e.g., Vietnam, Thailand) to avoid IEEPA surcharge.
- Always request CoA (Certificate of Analysis) from the supplier for PE content and heavy metal limits.
📣 Immediate Action:
📞 Consult Customs Broker + Provide Product Specs + Verify FDA Status
🚀 Let your PE Coated Paper, Clear Customs Smoothly, Enter US Market Efficiently, Boost Profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Tariff is Worth Calculating Precisely!
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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。