Yellow Kraft Paper Pulp for Packaging Materials
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4804314020 | 35.0% | CN | US | 官方文档 |
| 4804316000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📜 Uncoated Kraft Paper & Paperboard (Packaging Grade)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Kraft Paper"?
Yellow Kraft Paper Pulp, when processed into finished goods for packaging, falls under the category of Uncoated Kraft Paper and Paperboard. In international trade, the classification depends strictly on the weight (grammage) and bleaching status.
Kraft Paper/Bag/Sack Paper: Specifically designed for heavy-duty packaging, such as multi-wall sacks, grocery bags, and wrapping materials.
Other Kraft Paper: General-purpose uncoated kraft paper that does not fit the specific "wrapping/bag" definition or weighs above certain thresholds.
⚠️ Key Distinction Point:
- If the product is uncoated, unbleached (natural brown/yellow color), and weighs ≤ 150 g/m²: It falls under heading 4804.31.
- If the product is used specifically for wrapping, bags, or sacks, it is further classified under sub-heading 4804.31.40.20.
- If the product is other uncoated kraft paper under 150 g/m² (not strictly bag/wrapping paper), it falls under 4804.31.60.00.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Weight Limit | Bleaching Status |
|---|---|---|---|---|
4804.31.40.20 |
Uncoated kraft paper/paperboard, ≤ 150 g/m², unbleached: Wrapping paper, Bag or sack paper | Multi-wall bags, grocery sacks, heavy-duty wrapping | ≤ 150 g/m² | Unbleached (Natural Brown) |
4804.31.60.00 |
Uncoated kraft paper/paperboard, ≤ 150 g/m², unbleached: Other | General kraft paper, linerboard, non-specific packaging | ≤ 150 g/m² | Unbleached (Natural Brown) |
🔍 Key Reminder:
- Both HS codes apply only to uncoated paper. If coated, it belongs to a different chapter (e.g., 4810).
- The weight limit of 150 g/m² is critical. Products heavier than 150 g/m² fall under different sub-headings (4804.39).
- "Unbleached" means the paper retains the natural lignin color (brown/yellow). Bleached white kraft paper falls under different codes.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 4804.31.40.20 —— Wrapping Paper, Bag or Sack Paper (Uncoated, Unbleached, ≤ 150 g/m²)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Surtax (Section 301) | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Applicable (Deny De Minimis for China origin under specific trade actions) |
| Legal Basis Path | USITC: 4804.31.40.20 → Section 301 Footnote |
📌 Explanation:
- The 0% base tariff reflects the MFN (Most Favored Nation) rate for general paper imports.
- The +25% surtax is imposed under Section 301 of the Trade Act of 1974, targeting specific Chinese goods, including paper products.
- Total Cost Impact: For every $10,000 of CIF value, you pay $2,500 in duties alone.
🎯 2. 4804.31.60.00 —— Other Uncoated Kraft Paper (Unbleached, ≤ 150 g/m²)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Surtax (Section 301) | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC: 4804.31.60.00 → Section 301 Footnote |
📌 Note:
- Identical tax treatment to Bag/Sack paper.
- Whether the paper is used for industrial packaging, art backing, or general wrapping, as long as it is uncoated, unbleached, and ≤ 150 g/m², the 25% surtax applies.
🛠️ IV. Customs Clearance Practical Advice (Combat Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (All Required)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Grammage (g/m²), Coating status (Uncoated), Bleaching (Unbleached), End-use (Packaging/Wrapping). |
| ✅ Commercial Invoice | ✔️ | Must specify "Uncoated Kraft Paper" and clearly distinguish between "Bag/Sack Paper" and "Other". |
| ✅ Packing List | ✔️ | Detail roll weight, sheet count, and dimensions. |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for proving Chinese origin to apply correct surtax rules. |
| ✅ Photos of Product & Label | ✔️ | Show the natural brown color (proof of unbleached) and lack of coating (matte/rough surface). |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Weight Under 150, Uncoated Unbleached, Bag Paper or Other, 25% Surcharge Attached!"
| Scenario | Correct HS Code | Incorrect Action | Consequence |
|---|---|---|---|
| Kraft paper, 140 g/m², used for sacks | 4804.31.40.20 |
Declare as "Other" (4804.31.60.00) |
Tax rate same (25%), but description mismatch → Delay/Inspection. |
| Kraft paper, 160 g/m² | Wrong HS (Must look at 4804.39) | Declare as 4804.31.xx |
Classification Error → Penalty + Back Taxes. |
| Coated Kraft Paper | Wrong HS (Chapter 4810/4804.10) | Declare as 4804.31.xx |
Significant Penalty + Potential Fraud Allegation. |
| Bleached White Kraft Paper | Wrong HS (Chapter 4802/4804.20) | Declare as 4804.31.xx |
Classification Error → Rejection. |
✅ 3. Special Situations Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipment | If a container has both Bag Paper and Other Kraft Paper, declare separately. Misdeclaration can void the entire shipment's clearance. |
| Weight Borderline | If grammage is exactly 150 g/m², it falls under 4804.31. If 151 g/m², it moves to 4804.39 (different tax code). Verify lab reports. |
| "Pulp" vs. "Paper" | The input is "Pulp," but the HS code applies to finished paper. Ensure your invoice describes the finished paper product, not the raw pulp. |
| Origin Diversification | If sourced from Vietnam, Thailand, or Mexico, the 25% Section 301 surtax does NOT apply. Check for free trade agreements (e.g., USMCA). |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Base Tariff | Surtax (CN) | Total Rate | Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA | 4804.31.40.20 / .60.00 |
0% | +25% | 25% | High duty cost for CN origin. |
| 🇨🇳 China | 4804.31 | 10% | 0% | 10% | Import duty into China for exported goods (if returned). |
| 🇪🇺 EU | 4804.31 | 5% | 0% | 5% | No Section 301 equivalent. |
| 🇬🇧 UK | 4804.31 | 5% | 0% | 5% | Post-Brexit tariffs. |
| 🇦🇺 Australia | 4804.31 | 5% | 0% | 5% | No significant surtax. |
📌 Conclusion:
- The 25% surtax in the US is the biggest cost driver for Chinese-origin kraft paper.
- For non-US markets, the cost is significantly lower (5-10%).
- Consider supply chain relocation if shipping large volumes to the US.
📌 VI. Common Mistakes & Pitfall Guide (Blood and Tears Lessons)
❌ Mistake 1: Declaring "Kraft Paper Pulp" instead of "Kraft Paper"
👉 Consequence: HS Code mismatch. Pulp is Chapter 47, Paper is Chapter 48. Customs will reject the entry.
❌ Mistake 2: Ignoring the "Unbleached" condition
👉 Consequence: If the paper is bleached white, it does NOT fall under 4804.31. It falls under 4804.20 or 4802. Incorrect declaration leads to fines.
❌ Mistake 3: Assuming all Kraft Paper is "Bag Paper"
👉 Consequence: Even if the tax rate is the same (25%), the product description must match. "Wrapping Paper" vs. "Other" requires precise commercial description.
❌ Mistake 4: Not verifying Grammage
👉 Consequence: If the paper is 151 g/m², it falls under 4804.39. Using 4804.31 codes is a major error.
✅ Correct Practice:
"Uncoated, Unbleached Kraft Paper, 145 g/m², for Use in Packaging Bags, Model XYZ, Made in China"
🎯 VII. Conclusion: Professional Declaration, Save Time and Money!
🎯 Remember the Mantra:
🔹 "Uncoated + Unbleached + ≤150g = 4804.31"
🔹 "Bag/Wrapping = .40.20 | Other = .60.00"
🔹 "China Origin to US = 25% Surcharge!"
📌 Pro Tip:
If your kraft paper is sourced from Vietnam, India, or Malaysia, you may qualify for 0% surtax in the US. Always verify the Country of Origin carefully!
Recommend applying for a Binding Ruling from US CBP if your product specifications are borderline (e.g., exact 150 g/m² or mixed coatings).
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide Lab Test Reports (Grammage/Coating) + Request HS Code Pre-ruling
🚀 Ensure your Kraft Paper clears US Customs smoothly, without delays or unexpected 25% penalties!
✨ Professional clearance starts with accurate classification!
💼 Every percentage point of duty affects your bottom line!
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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。