US Tariff Stack for Paper Gift Boxes from China
Every duty layer that applies today to China-origin paper and paperboard boxes and bags (HTS heading 4819) entering the United States, with the official source for each number.
The stack in force on October 25, 2026
| Layer | HTS heading | Rate | Status | Official source |
|---|---|---|---|---|
| Base (column 1 general) duty | 4819.10.00, 4819.20.00, 4819.40.00, 4819.50.40 | Free | In force | USITC HTS 2026 Revision 21, Chapter 48 |
| Section 301, List 3 | 9903.88.03 (U.S. note 20(f) lists all four subheadings) | +25% | In force | USITC HTS 2026 Revision 21, Chapter 99 |
| Section 301, forced labor action | 9903.05.31 (U.S. note 52) | +12.5% | In force since July 24, 2026 | CBP CSMS #69326983, Section 301 Forced Labor Import Duties (July 23, 2026) |
| Combined ad valorem duty | 37.5% | Of the customs value. U.S. note 52(a) states that heading 9903.05.31 applies in addition to the other duties in this subchapter, including 9903.88.03. | ||
| Merchandise processing fee | — | 0.3464% | Min $34.58, max $670.86 per formal entry, from October 1, 2026 | Federal Register 91 FR 48398, Customs User Fees for Fiscal Year 2027 (July 31, 2026) |
| Harbor maintenance fee | — | 0.125% | Ocean shipments only | 19 CFR 24.24, Harbor maintenance fee (eCFR) |
None of the Section 301 product exclusions that ever covered items under heading 4819 is still in effect: the HTS marks each of them as expired. Anti-dumping and countervailing duty orders are not published in the HTS, so they are outside this table; ask your broker to check them for your exact product.
No longer collected
| Layer | HTS heading | Former rate | Status | Official source |
|---|---|---|---|---|
| IEEPA fentanyl duty, China and Hong Kong | 9903.01.24 | +10% | Not collected on entries from February 24, 2026 | CBP CSMS #67834313, Ending Collection of IEEPA Duties (February 22, 2026) |
| IEEPA reciprocal duty | 9903.01.25 / 9903.01.63 | +10% / +34% (suspended) | Not collected on entries from February 24, 2026 | CBP CSMS #67834313, Ending Collection of IEEPA Duties (February 22, 2026) |
| Section 122 temporary import surcharge | 9903.03.01 | +10% | Expired at the close of July 23, 2026 (compiler's note to U.S. note 2(aa), citing 91 Fed. Reg. 9339) | USITC HTS 2026 Revision 21, Chapter 99 |
The IEEPA headings still appear in the HTS text, but CBP has deactivated them in ACE. Refunds of IEEPA duties already paid are a separate process and are not covered here.
Classification by box type
| Box type | Statistical reporting number | Base duty | Note |
|---|---|---|---|
| Magnetic rigid box | 4819.50.4040 | Free | — |
| Sliding drawer box | 4819.50.4040 | Free | — |
| Two-piece lid & base box | 4819.50.4040 | Free | — |
| Collapsible magnetic box (ships flat) | 4819.50.4040 or 4819.20.0040 | Free | Pending verification: a box that folds flat may be read as rigid (4819.50) or folding (4819.20). Both lines carry the same duty today. |
| Corrugated mailer box | 4819.10.0040 | Free | — |
| Luxury paper gift bag | 4819.40.0040 | Free | — |
All four subheadings carry the same duty stack today, so a classification question changes the paperwork rather than the rate. Your customs broker confirms the classification; a CBP binding ruling is the only definitive answer for a specific box.
Freight benchmarks used by the calculator
| Benchmark | Value | Date | Source |
|---|---|---|---|
| Shanghai to Los Angeles, 40ft container | $8,007 | October 22, 2026 | Drewry World Container Index, assessment of October 22, 2026 |
| Shanghai to New York, 40ft container | $10,166 | October 22, 2026 | Drewry World Container Index, assessment of October 22, 2026 |
| China to North America, air cargo | $6.88/kg | week reported October 20, 2026 | Freightos weekly update, October 20, 2026 (Freightos Air Index) |
Spot benchmarks, not quotes. They exclude origin and destination charges, and part-container loads cost more per cubic meter than the full-container figure.
Change log
| Date | Change |
|---|---|
| 2026-10-25 | First publication. US stack for China-origin HTS 4819 verified against HTS 2026 Revision 21, CSMS #69326983 and CSMS #67834313; MPF limits updated to fiscal year 2027 (91 FR 48398); freight inputs from Drewry WCI (October 22) and the Freightos Air Index (October 20 update). |
We re-check every layer against the official text once a month and after any CBP CSMS message that touches China-origin goods. Rates we cannot confirm from an official source are shown as pending verification, never estimated.
Sources
- USITC HTS 2026 Revision 21, Chapter 99
- USITC HTS 2026 Revision 21, Chapter 48
- CBP CSMS #69326983, Section 301 Forced Labor Import Duties (July 23, 2026)
- CBP CSMS #67834313, Ending Collection of IEEPA Duties (February 22, 2026)
- Federal Register 91 FR 48398, Customs User Fees for Fiscal Year 2027 (July 31, 2026)
- 19 CFR 24.24, Harbor maintenance fee (eCFR)
- Drewry World Container Index, assessment of October 22, 2026
- Freightos weekly update, October 20, 2026 (Freightos Air Index)
