Kraft Bowl and Saucer Base Paper from China
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.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• 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