egg carton
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3923109000 | 38.0% | CN | US | 官方文档 |
| 4819100040 | 35.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3923900080 | 38.0% | CN | US | 官方文档 |
| 4819504060 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🥚 Egg Carton – Comprehensive HS Code & Tariff Guide (2026 Edition)
🌐 HS Code Classification & Customs Clearance Strategy | 2026 Updated Tariff Rules | Pro-Level Import Planning
📌 One Product, Multiple Categories – Know the Difference to Avoid 45%+ Tariffs!
Egg cartons are not just simple packaging – they are a critical logistics component in the global food supply chain. But their classification depends heavily on material, structure, and function. Misclassifying an egg carton can lead to massive overpayment, delays, or even seizure.
⚠️ Key Insight:
- Plastic → High tariffs (up to 38%)
- Paper/Paperboard → 35% tariff (no base duty, but 25% + 10% add-ons)
- Pulp-based or composite materials → Lower but still significant (20.9%–22.8%)❗ You cannot treat all egg cartons the same!
📦 二、HS Code Breakdown (2026 Official Tariff Schedule – US Focus)
| HS Code | Product Description | Material Type | Key Features | Tax Risk Level |
|---|---|---|---|---|
3923.10.90.00 |
Plastic egg carton, tray-style packaging | Plastic (non-foam) | Rigid, molded, reusable or single-use | 🔴 High |
4819.10.00.40 |
Paper or paperboard egg carton, container-type packaging | Paper/Paperboard | Foldable, corrugated, biodegradable | 🔴 High |
3926.90.10.00 |
Pulp or plastic-based egg carton, other containers | Mixed (paper pulp + plastic) | Eco-friendly, molded pulp, hybrid structure | 🟡 Medium |
3926.90.99.89 |
Plastic or composite material egg carton, other products | Composite (plastic + film) | Multi-layer, moisture-resistant, branded | 🟡 Medium |
3923.90.00.80 |
Plastic egg carton, other plastic packaging | Plastic (general) | Generic plastic tray, non-specific design | 🔴 High |
4819.50.40.60 |
Pulp or paperboard egg carton, other paper packaging | Paper/Pulp | Non-tray, molded, non-standard shape | 🔴 High |
🔍 Critical Distinction:
- Tray-style =3923.10.90.00or4819.10.00.40
- Molded pulp =3926.90.10.00or4819.50.40.60
- Composite =3926.90.99.89
- Generic plastic =3923.90.00.80
💰 三、2026 U.S. Tariff Breakdown (China-Origin Goods)
✅ Applicable to: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and onward)
✅ Legal Basis: Section 301, IEEPA, and USTR List 3/4A
🎯 1. 3923.10.90.00 – Plastic Egg Carton (Tray/Box Type)
| Item | Detail |
|---|---|
| Base Duty | 3.0% (ad valorem) |
| Section 301 (USITC) Additional Duty | +25.0% |
| IEEPA (International Emergency Economic Powers Act) Duty | +10.0% |
| Total Effective Tariff | 38.0% |
| Tax Calculation | CIF Value × 38.0% |
| De Minimis Threshold | ❌ Not applicable (denied) |
| Legal Path | IEEPA:9903.01.25 → USITC:3923.10.90.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- This is a high-risk category – even small cartons made of rigid plastic (e.g., polystyrene, PP) fall here.
- The 25% Section 301 tariff applies to all Chinese-origin goods under USTR List 3/4A.
- The 10% IEEPA tariff is triggered by national emergency powers, targeting China specifically.
🎯 2. 4819.10.00.40 – Paper/Paperboard Egg Carton (Paper Packaging)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 (USITC) Additional Duty | +25.0% |
| IEEPA Duty | +10.0% |
| Total Effective Tariff | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis | ❌ Not eligible |
| Legal Path | IEEPA:9903.01.24 → USITC:4819.10.00.40 → FOOTNOTE:9903.88.01 |
📌 Note:
- Despite being paper-based, this item is still subject to 25% + 10% due to China origin.
- No base duty = lower base cost, but same high add-ons as plastic.
- Molded pulp cartons may also fall here if not specifically classified under3926.90.10.00.
🎯 3. 3926.90.10.00 – Pulp or Plastic-Based Egg Carton (Other Containers)
| Item | Detail |
|---|---|
| Base Duty | 3.4% |
| Section 301 Duty | +7.5% |
| IEEPA Duty | +10.0% |
| Total Effective Tariff | 20.9% |
| Tax Calculation | CIF × 20.9% |
| De Minimis | ❌ Not eligible |
| Legal Path | IEEPA:9903.01.24 → USITC:3926.90.10.00 → FOOTNOTE:9903.88.01 |
📌 Why Lower?
- This code applies to hybrid or molded pulp cartons.
- Lower base duty and reduced Section 301 rate due to "other container" classification.
- Still not exempt from IEEPA 10%.
🎯 4. 3926.90.99.89 – Plastic or Composite Egg Carton (Other Plastic Products)
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Section 301 Duty | +7.5% |
| IEEPA Duty | +10.0% |
| Total Effective Tariff | 22.8% |
| Tax Calculation | CIF × 22.8% |
| De Minimis | ❌ Not eligible |
| Legal Path | IEEPA:9903.01.24 → USITC:3926.90.99.89 → FOOTNOTE:9903.88.01 |
📌 Key Insight:
- Applies to composite materials (e.g., plastic-coated paper, laminated pulp).
- Higher base duty than pulp-based, but lower Section 301 rate.
- Still 10% IEEPA applies.
🎯 5. 3923.90.00.80 – Plastic Egg Carton (Other Plastic Packaging)
| Item | Detail |
|---|---|
| Base Duty | 3.0% |
| Section 301 Duty | +25.0% |
| IEEPA Duty | +10.0% |
| Total Effective Tariff | 38.0% |
| Tax Calculation | CIF × 38.0% |
| De Minimis | ❌ Not eligible |
| Legal Path | IEEPA:9903.01.25 → USITC:3923.90.00.80 → FOOTNOTE:9903.88.01 |
📌 Same as
3923.10.90.00– This is a catch-all plastic packaging code.
- If your carton doesn’t fit3923.10.90.00, it may fall here.
- Same 38% tariff – extremely high.
🎯 6. 4819.50.40.60 – Pulp/Paperboard Egg Carton (Other Paper Packaging)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 Duty | +25.0% |
| IEEPA Duty | +10.0% |
| Total Effective Tariff | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis | ❌ Not eligible |
| Legal Path | IEEPA:9903.01.24 → USITC:4819.50.40.60 → FOOTNOTE:9903.88.01 |
📌 Note:
- Applies to non-tray, non-standard paper pulp cartons (e.g., egg crates, bulk trays).
- No base duty, but same 35% total as paper tray cartons.
🛠️ 四、Customs Clearance Best Practices (Real-World Tips)
✅ 1. Required Documentation (Do NOT Skip!)
| Document | Must Provide? | Why It Matters |
|---|---|---|
| ✅ Product Photos (360° + label) | ✔️ | Prove material, structure, and design |
| ✅ Technical Specs (dimensions, weight, layers) | ✔️ | Support classification |
| ✅ Material Certificate (plastic/pulp/paper) | ✔️ | Prove composition |
| ✅ Commercial Invoice (clear description) | ✔️ | Must say: “Egg carton, molded pulp, paperboard, or plastic” |
| ✅ Bill of Lading | ✔️ | For shipment tracking |
| ✅ Certificate of Origin (CO) | ✔️ | Critical for tariff eligibility |
| ✅ Test Report (if composite) | ✔️ | Prove no hazardous materials |
✅ 2.申报技巧(Pro Tips)
🔥 “Material First, Shape Second, Origin Last!”
| Scenario | Correct HS Code | Wrong Code | Why It Matters |
|---|---|---|---|
| Molded pulp tray | 3926.90.10.00 |
4819.10.00.40 |
Lower tariff (20.9% vs 35%) |
| Plastic tray (rigid) | 3923.10.90.00 |
3923.90.00.80 |
Same tariff, but 3923.10.90.00 is more precise |
| Paperboard with plastic coating | 3926.90.99.89 |
4819.10.00.40 |
Avoid 35% → get 22.8% |
| Non-tray paper pulp carton | 4819.50.40.60 |
4819.10.00.40 |
Higher risk of misclassification |
✅ 3. Special Cases & Workarounds
| Situation | Solution |
|---|---|
| Sourcing from Vietnam/Mexico | Apply for IEEPA exemption – tariff drops to 0%–5% |
| Using recycled materials | Still subject to 25% + 10% unless origin is non-China |
| Reusing cartons | No tariff reduction – still based on material and origin |
| Eco-friendly packaging | No tax break – U.S. doesn’t offer green tariff incentives |
🌍 五、Global Tariff Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3923.10.90.00 / 4819.10.00.40 |
35%–38% | None (but document required) | High-risk |
| 🇨🇳 China | 3923.10.90.00 |
5% | CCC | No extra tariffs |
| 🇪🇺 EU | 3923.10.90.00 |
0% | CE | No 301/IEEPA |
| 🇦🇺 Australia | 3923.10.90.00 |
5% | RCM | No extra duties |
| 🇯🇵 Japan | 3923.10.90.00 |
0% | PSE | No add-ons |
📌 Bottom Line:
- The U.S. is the only market with 25% + 10% add-ons.
- China-origin egg cartons are taxed aggressively – plan accordingly.
📌 六、Common Mistakes & How to Avoid Them
❌ Mistake 1: Calling all egg cartons “paper” → misclassify as 4819.10.00.40
👉 Result: 35% tariff, even if it’s molded pulp → overpay by 14%
❌ Mistake 2: Not distinguishing between plastic tray and plastic composite
👉 Result: Pay 38% instead of 22.8% → save $10,000+ per container
❌ Mistake 3: Using generic name like “egg packaging” in invoice
👉 Result: Customs delays, audits, or reclassification
✅ Correct Invoice Language:
“Plastic Egg Carton, Tray-Type, Molded PP, 12-Egg Capacity, Model XYZ, CIF $12.50/unit”
🎯 七、Final Verdict: Precision Wins
🔹 Plastic = 38% tariff → High risk
🔹 Paper = 35% tariff → Still high
🔹 Pulp/Composite = 20.9%–22.8% → Best option✅ Pro Tip:
- Use molded pulp for lower tariffs
- Source from Vietnam/Mexico to avoid IEEPA/301
- Apply for Advance Ruling (AR) before shipment
📣 Act Now!
📞 Contact a U.S. Customs Broker + HS Code Pre-Ruling Service
🚀 Avoid 35%+ tariffs, reduce costs, and ship with confidence
✨ Your egg carton is more than packaging – it’s a tariff battleground.
💼 Classify right, pay less, and win the global supply chain game!
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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。