Paper Fry Basket
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4823610020 | 35.0% | CN | US | 官方文档 |
| 4823690020 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🍟 Paper Fry Basket (Deep Fryer Liners)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Paper Fry Baskets"?
Paper Fry Baskets, also known as Deep Fryer Liners or Paper Fry Pots, are essential disposable items in the food service industry. They are used to hold food (such as french fries, chicken nuggets, shrimp, etc.) during deep frying to prevent direct contact with the oil and simplify cleanup. In international trade, these products are classified under Chapter 48 (Paper and Paperboard), specifically as articles of paper pulp, paper, or paperboard.
Based on the raw material composition, they are primarily divided into two categories: 1. Paper/Paperboard Based: Made from standard paperboard or pulp, often with PE coating for oil/water resistance. 2. Bamboo Based: Made from processed bamboo fibers, increasingly popular for their eco-friendly perception and strength.
⚠️ Key Distinction Point:
- If the product is made from Paper or Paperboard (including coated variants) → It falls under 4823.69.00.20 (Other cups/containers).
- If the product is explicitly made from Bamboo → It falls under 4823.61.00.20 (Trays, dishes, cups, etc., of bamboo).
- Note: Even if bamboo paper is used, if the tariff classification system distinguishes "Bamboo" as a specific material code vs. general "Paper," the distinction is critical for tax purposes. In the provided data, "Of bamboo" has a specific sub-heading.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Material | Applicability | Key Feature |
|---|---|---|---|---|
4823.61.00.20 |
Trays, dishes, plates, cups, and the like, of bamboo: Cups and round nested food containers | Bamboo | Eco-friendly branding, high-strength requirements | Must be confirmed as bamboo fiber/wood |
4823.69.00.20 |
Trays, dishes, plates, cups, and the like, of other paper or paperboard: Other Cups and round nested food containers | Paper/Paperboard | Standard fast food, general disposable ware | Includes PE-coated, PLA-coated, or uncoated paper |
🔍 Critical Reminder:
- Material Matters: Customs authorities strictly check the material composition. A "paper" fry basket made from bamboo pulp might still be classified as "Paper" unless specific national tariffs distinguish "Bamboo articles" separately. In this dataset, Bamboo is separated from Other Paper. - Shape: Both codes cover "Cups and round nested food containers." Square or rectangular trays might fall under "Other" in 4823.69, but fry baskets are typically round/nested. - Coating: The presence of PE (polyethylene) or PLA (polylactic acid) coating does not change the classification to plastic (Chapter 39), as the paper remains the essential character. It stays in Chapter 48.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: Current rates apply (2024-2026 context)
🎯 1. 4823.61.00.20 —— Cups and round nested food containers, of bamboo
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Additional Tariff | 0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Eligibility | N/A (Tariff is already zero) |
| Legal Basis Path | HTSUS:4823.61.00.20 |
📌 Explanation:
- Bamboo-based paper products often enjoy 0% base duty and are exempt from the 301 Section 301 additional tariffs that affect many other paper products or manufacturing goods from China. - This makes bamboo fry baskets a highly competitive product for US importers from a tax perspective. - Strategic Advantage: If your supply chain can use bamboo fibers, you save the 25% tax burden significantly.
🎯 2. 4823.69.00.20 —— Other cups and round nested food containers (Paper/Paperboard)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Additional Tariff | +25.0% |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Eligibility | ❌ No (Value typically exceeds $800, and even if under, 301 tariffs apply) |
| Legal Basis Path | HTSUS:4823.69.00.20 → USITC Footnote: 301 Additional Duty |
📌 Warning:
- While the base duty is 0%, the 25% Section 301 tariff is heavily applied to most paper products originating from China. - This is a high-cost category for US importers compared to bamboo alternatives. - Example: For a $10,000 shipment, you pay $2,500 in additional duties.
🛠️ IV. Clearance Practical Advice (Battle-Proven Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Must-Haves)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Material (Bamboo vs. Paper), Coating Type (PE/PLA/None), Food-Grade Compliance (FDA 21 CFR 176.170 if applicable). |
| ✅ Composition Declaration | ✔️ | Explicitly declare "% Bamboo Fiber" or "% Recycled Paper" to justify HS Code choice. |
| ✅ Product Photos | ✔️ | Show texture, branding, and shape. Distinguish from plastic liners. |
| ✅ Commercial Invoice | ✔️ | Item description must match HS Code (e.g., "Paper Fry Basket, Paper, PE Coated" vs. "Bamboo Fry Basket"). |
| ✅ Certificate of Origin | ✔️ | Crucial for proving Chinese origin (to apply 301 tariffs correctly) or non-China origin (to avoid them). |
| ✅ Food Contact Safety Certificate | ✔️ | FDA compliance letter or LFGB report. Customs may ask if it touches food directly. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Material First, Shape Second, Tax Third!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Bamboo Fry Baskets | 4823.61.00.20 - "Bamboo Fiber Paper Fry Basket" |
Describe as "Paper" → 25% tax |
| Standard Paper Fry Baskets | 4823.69.00.20 - "Paper Fry Basket, PE Coated" |
Describe as "Plastic" → Chapter 39 (Different tariffs/quotas) |
| Mixed Bamboo/Paper | Check % composition | Vague description "Eco-friendly Basket" → Customs reclassification risk |
| Square vs. Round | If round/nested: Use 4823.6x. If square: May fall under 4823.69.80 (Other) | Assuming all shapes are same code |
✅ 3. Special Case Handling
| Case | Handling Advice |
|---|---|
| PE Coated vs. PLA Coated | Both are still Paper (HS 48). Do not declare as Plastic (HS 39). |
| Reinforced Edge | If metal clips are added, it may be classified as "Mixed Material" or "Accessory." Usually, small paper clips keep it in 4823. Large metal frames might change classification. |
| Origin Shifting | If shipped from Vietnam/Malaysia but made in China → Transshipment Risk. Must prove substantial transformation. |
| FDA Compliance | Ensure the coating is food-safe. Non-compliant goods may be detained by FDA, even if Customs clears the duty. |
🌍 V. Global Main Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 4823.61.00.20 (Bamboo) |
0% | FDA Compliance | Best Tax Option |
| 🇺🇸 USA | 4823.69.00.20 (Paper) |
25% | FDA Compliance | High tax burden |
| 🇪🇺 EU | 4823.61 / 4823.69 |
0% (Most) | CE/EN71 (if toy-like) / Food Safe | No 301-style tariffs |
| 🇨🇳 China | 4823.61 / 4823.69 |
Varies | China Food Safe Standard | Import duties may apply |
| 🇬🇧 UK | 4823.61 / 4823.69 |
0% | UKCA/Food Safe | Post-Brexit standards |
📌 Conclusion:
- USA: The 25% tariff difference is huge. Bamboo products are significantly cheaper to import. - EU/UK: Generally lower barriers for paper products, but strict on Plastic Pollution Regulations. Bamboo is more favorable than PE-coated plastic-liners.
📌 VI. Common Errors & Pitfall Guide (Blood Lessons)
❌ Error 1: Declaring Paper Fry Baskets as "Plastic Containers" (HS 3924)
👉 Consequence: Incorrect HS Code. While duty might be similar, it violates material declaration. If banned plastic products are involved, it triggers FDA detention.
❌ Error 2: Failing to Declare "Bamboo" for Bamboo Products
👉 Consequence: If the product is bamboo but declared as "Paper," you pay 25% extra. If you try to claim 0% for bamboo on a paper product, it’s fraud.
❌ Error 3: Ignoring Food-Grade Coating
👉 Consequence: Customs/FDA may seize goods for unsafe food contact materials. Always provide FDA 21 CFR 176.170 compliance for paper contacting food.
❌ Error 4: "Nestable" vs. "Stackable" Confusion
👉 Consequence: HS 4823.61/69 specifically mentions "nested." If they are not nestable (flat pack only), they might fall under "Other" (4823.69.80), which could have different tariff implications in some regions. Check local tariff lines.
✅ Correct Approach:
"Bamboo Fiber Fry Basket, Round, Nested, PE Coated, FDA Compliant, HS 4823.61.00.20"
OR
"Paper Fry Basket, Round, Nested, PE Coated, HS 4823.69.00.20"
🎯 VII. Conclusion: Professional Declaration, Save Money, Avoid Delays!
🎯 Remember the Mantra:
🔹 "Bamboo is Zero, Paper is Twenty-Five!"
🔹 "Material Defines Code, Code Defines Cost!"
📌 Pro Tip:
If you are importing large volumes to the US, negotiate with your supplier to switch to Bamboo-lined or 100% Bamboo fiber baskets if possible. The 25% tax saving can make a significant difference in profit margins. Alternatively, consider transshipment through non-China hubs (like Vietnam) if allowed by rules of origin, but ensure substantial transformation to avoid penalties.
📣 Immediate Action:
📞 Contact your customs broker to verify the bamboo content percentage.
📄 Prepare FDA compliance documents in advance.
🚀 Optimize your supply chain to leverage the 0% bamboo tariff.
✨ Professional Clearance, Starts with Accurate Classification!
💼 Your Profit Margin, Calculated 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。