Kraft Bowl and Saucer Base Paper

Uncoated kraft base paper in sheets, ≤150 g/m², for trays, bowls, saucers, and like items. HTS 4804.39.60.20 covers this other kraft paperboard with ≥80% sulfate fibers, not qualifying for specialized subheadings. Used by converters for pressing into serveware.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

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

4802.69.10Same rate: 35%

If non-kraft chemical wood pulp

Heading 4802 for other uncoated ≤150 g/m² without kraft fiber minimum.

4820.10Lower: 10% vs 35%

If loose cut sheets or cards, even if for trays

Chapter note excludes cut-to-size from 4820, but plain sheets stay 4804.

Not sure which classification is right?

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Import Tips & Compliance

Classify uniformly per shipment lot; variances lead to averaging disputes

Partner with customs brokers familiar with paper HTS for pre-classification

Avoid bulk packaging labels that suggest 4819 cartons