Paper Food Display Tray
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4821902000 | 35.0% | CN | US | 官方文档 |
| 4821904000 | 35.0% | CN | US | 官方文档 |
| 4819100020 | 35.0% | CN | US | 官方文档 |
| 4819200020 | 35.0% | CN | US | 官方文档 |
| 4823610020 | 35.0% | CN | US | 官方文档 |
| 4823690040 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🍱 Paper Food Display Tray (Bamboo & Non-Bamboo Variants)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Clearance for Food Packaging
📌 I. Product Definition & Classification: Do You Know Your "Paper Tray" Really Is?
Paper food display trays are single-use, eco-friendly packaging solutions widely used in catering, fast food, and retail. In international trade, they are strictly differentiated by material and manufacturing process:
🎋 Bamboo Paper Trays (Bamboo Pulp/Molded):
Made primarily from bamboo fiber pulp, shaped into trays, cups, or nested containers. These are often marketed as "biodegradable" or "compostable."
Key Characteristic: Raw material is bamboo; process is molding/pulp-forming.
📄 Other Paper/Paperboard Trays:
Made from standard paper, paperboard, or cellulose wadding. This includes corrugated boxes, folding cartons, and molded pulp trays made from non-bamboo sources.
Key Characteristic: Raw material is standard paper/paperboard; process may include corrugating, folding, or general molding.
⚠️ Critical Distinction Point:
- If the tray is made of bamboo pulp and shaped (molded) → It falls under 4823.61.00.20 (Bamboo).
- If the tray is made of standard paper/paperboard (non-bamboo) and shaped → It falls under 4823.69.00.40 (Other).
- Do NOT confuse with corrugated cartons (4819 series) or labels (4821 series). This product is specifically for food containers/trays.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material Source | Tax Rate (China to US) |
|---|---|---|---|---|
4823.61.00.20 |
Trays, dishes, plates, cups... of paper/paperboard: Of bamboo (Cups & round nested food containers) | Bamboo fiber food trays, molded bamboo cups, compostable nested containers | 🎋 Bamboo Fiber | 0.0% |
4823.69.00.40 |
Trays, dishes, plates, cups... of paper/paperboard: Other (Other) | Standard paper pulp trays, wax-coated paper plates, non-bamboo molded containers | 📄 Standard Paper/Cardboard | 25.0% |
🔍 Key Reminder:
- Bamboo vs. Non-Bamboo: The海关 (Customs) will inspect the material composition. If it is 100% bamboo pulp, it enjoys 0% tariff.
- "Other" Category: If the tray is made from recycled paper, wood pulp, or mixed fibers (non-bamboo), it is classified as "Other" and attracts a 25% additional tariff.
- Sanitary Containers: Both categories are for "Sanitary food and beverage containers," ensuring they meet food-grade safety standards.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Terms)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 November 10 onwards
🎯 1. 4823.61.00.20 —— Bamboo Paper Food Tray
| Item | Details |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| USITC Additional Tariff | 0.0% |
| IEEPA Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Eligibility | ✅ Yes (if value < $800, but usually these are commercial shipments) |
| Legal Basis Path | HTSUS:4823.61.00.20 → No Section 301 or IEEPA penalty applied |
📌 Explanation:
- Bamboo paper products are exempt from the 25% Section 301 tariffs and IEEPA surcharges.
- This is a huge cost advantage over other paper packaging.
- Result: Zero additional tax burden for bamboo trays.
🎯 2. 4823.69.00.40 —— Other Paper/Paperboard Food Tray
| Item | Details |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| USITC Additional Tariff | +25.0% (Section 301) |
| IEEPA Additional Tariff | 0.0% (No IEEPA penalty for this specific subheading in 2026) |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Eligibility | ❌ No (Commercial shipment) |
| Legal Basis Path | HTSUS:4823.69.00.40 → Footnote 9903.88.01 (if applicable) |
📌 Warning:
- Although the base tariff is 0%, the 25% Section 301 tariff is heavily applied to "Other paper products."
- This means non-bamboo paper trays face a significant 25% cost increase.
- Result: High taxation unless origin is changed or material is switched to bamboo.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Required Documentation Checklist (Mandatory)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify material composition (e.g., "100% Bamboo Pulp" vs. "Wood Pulp"). |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | If coated with wax or biodegradable chemicals, declare ingredients. |
| ✅ Food Contact Certificate | ✔️ | FDA compliance certificate is critical for food packaging. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Paper Food Tray, Made of Bamboo" or "Paper Pulp Tray". |
| ✅ Packing List | ✔️ | Show weight, volume, and quantity. |
| ✅ Photos of Product & Packaging | ✔️ | Show texture, shape, and any "Bamboo" labeling. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material Determines Tax! Bamboo = 0%, Paper = 25%!"
| Scenario | Correct Declaration | Incorrect Action |
|---|---|---|
| Bamboo Fiber Tray | 4823.61.00.20 "Bamboo Pulp Tray" |
Call it "Paper Tray" → Risk of 25% tax |
| Wood Pulp Molded Tray | 4823.69.00.40 "Paper Pulp Tray" |
Claim it's bamboo → Fraud risk, penalties |
| Corrugated Food Box | 4819.10.00.20 or 4819.20.00.20 |
Misclassify as tray → Wrong HS Code, delay |
| Label/Sticker on Tray | 4821.90.20.00 |
Combine with tray → Separate HS Codes |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Materials | If tray has bamboo fibers + plastic liner → May be classified as plastic/composite → Different Tax |
| Sample Shipment | If < $800, may qualify for de minimis, but still need accurate HS Code for future records |
| FDA Compliance | Ensure the product meets FDA 21 CFR 176.170 (paper in contact with aqueous and fatty foods) |
| Biodegradable Claim | Provide ASTM D6400 or EN 13432 certification to avoid "greenwashing" claims |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirement | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 4823.61.00.20 (Bamboo) |
0.0% | FDA Compliance | Best Option for Low Tax |
| 🇺🇸 USA | 4823.69.00.40 (Paper) |
25.0% | FDA Compliance | High Tax Burden |
| 🇨🇳 China | 4823.61.00.20 |
5% - 8% | None | Domestic Consumption |
| 🇪🇺 EU | 4823.61.00.20 |
0% (If GSP applies) | REACH, Food Contact | Eco-friendly focus |
| 🇬🇧 UK | 4823.61.00.20 |
0% | UKCA Marking | Post-Brexit Rules |
📌 Conclusion:
- USA is the key market where the 0% vs. 25% tariff difference is critical.
- Bamboo paper trays are highly recommended for US export due to zero additional tariffs.
- Non-bamboo paper trays are cost-prohibitive unless you can absorb the 25% tax.
📌 VI. Common Mistakes & Pitfall Guide (Lessons from the Field)
❌ Mistake 1: Calling "Bamboo Tray" a "Paper Tray"
👉 Consequence: Customs may classify it under 4823.69.00.40 → 25% tax → Unexpected Cost!
❌ Mistake 2: Not declaring "Bamboo" on Invoice
👉 Consequence: Customs officer has no proof of material → Default to "Other Paper" → 25% tax
❌ Mistake 3: Mixing Corrugated Boxes (4819) with Trays (4823) in One Declaration
👉 Consequence: HS Code mismatch → Customs Delay & Inspection
❌ Mistake 4: Ignoring FDA Compliance for Food Contact
👉 Consequence: Product Seizure & Destruction at US Border
✅ Correct Practice:
"Paper Food Display Tray, Molded Bamboo Pulp, FDA Compliant, Biodegradable, Model XYZ"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Bamboo = 0%, Paper = 25%! Declare Material Clearly!"
🔹 "HS Code is Life! Wrong Code = 25% Penalty!"
📌 Pro Tip:
If your product is partially bamboo (e.g., bamboo fibers mixed with recycled paper), consult a customs broker to determine the essential character. If bamboo is dominant, you may still qualify for 0% tax.
📣 Action Now:
📞 Contact Customs Broker + Provide Material Spec Sheet + Apply for FDA Confirmation
🚀 Let Your Bamboo Trays Clear Customs Smoothly, Profitably, and Quickly!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Tax Saved is Pure Profit!
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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。