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Food Tray Kraft Base Sheet

Sheets of uncoated kraft paperboard, 120 g/m², for base stock in producing cafeteria trays and dishes. HTS 4804.39.60.20 applies to this other kraft paper ≤150 g/m², sulfate fiber dominant, excluding higher-spec kraftliners. Provides rigidity for food service without additional processing.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+37.5%37.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+12.5%12.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4804.39.40Same rate: 37.5%

If not specifically for trays/dishes/plates/cups

Statistical breakout within 4804.39 for general other kraft vs base stock.

4805.30.00Same rate: 37.5%

If >40% sulfite process fibers with burst index specs

Sulfite wrapping paper note applies if pulping shifts from sulfate.

4823.20Lower: 12.5% vs 37.5%

If sold as filter paper stock but used for trays

End-use misdeclaration could shift, but primarily tray base stays in 4804.

Not sure which classification is right?

The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code — and can price the duty on it in the same conversation.

Import Tips & Compliance

• Use ISPM-15 compliant pallets for sheets to prevent quarantine issues

• Declare exact end-use 'base for trays/dishes' per subheading to expedite entry