Chapter 48, Paper and paperboard / Heading 4819

HTS 4819.10.00.40: Cartons, boxes, cases, bags and other packing, cartons, boxes and cases, of corrugated paper or paperboard

Schedule text: Other. Classification: Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like › Cartons, boxes and cases, of corrugated paper or paperboard › Other

General rate of duty

Free

Column 1, USITC schedule

From China, all in

37.5%

Priced live by the Gateway engine

Section 301 China

25%

List 3

Forced labor 301

12.5%

9903.05.31

How the rate is built

Each line is a separate legal authority. They stack on the $10,000 customs value unless a carve-out says otherwise.

ProgramRateAmount
General rate of duty (Column 1)
Official rate: Free
4819.10.00.40
0%$0.00
Section 301 China (List 3)
25%$2,500.00
Section 301 forced labor
9903.05.31
12.5%$1,250.00
Effective duty rate
37.5%$3,750.00

Stack priced from China on a $10,000 customs value, ocean entry. Other origins carry different programs; the calculator prices any of them.

Related lines

Statistical lines under the same 8-digit heading share one legal rate; the last two digits report statistics.

  • 4819.10.00Cartons, boxes and cases, of corrugated paper or paperboard (rate line, Free)
  • 4819.10.00.20Sanitary food and beverage containers

Questions about this example

What is HTS code 4819.10.00.40?
HTS 4819.10.00.40 covers cartons, boxes, cases, bags and other packing, cartons, boxes and cases, of corrugated paper or paperboard; the schedule's own line text is "Other". Its full classification path in the Harmonized Tariff Schedule of the United States is: Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like › Cartons, boxes and cases, of corrugated paper or paperboard › Other. It sits in chapter 48 (Paper and paperboard) under heading 4819.
What is the general duty rate for HTS 4819.10.00.40?
The Column 1 general rate of duty is Free. That is the most-favored-nation rate before any Section 301, Section 232, Section 338, Section 201 or antidumping and countervailing action, and before CBP's Merchandise Processing and Harbor Maintenance fees.
What is the tariff on HTS 4819.10.00.40 from China?
Priced on $10,000 of goods, the effective duty from China is 37.5%: 0% general rate + 25% Section 301 + 12.5% forced labor. Section 301 applies (List 3). The Section 301 forced-labor duty applies.
Which lines are related to HTS 4819.10.00.40?
It is a statistical line under the 8-digit rate line 4819.10.00 (Cartons, boxes and cases, of corrugated paper or paperboard), which has 1 other statistical line. All lines under one 8-digit heading share the same legal duty rate; the tenth digit reports statistics.