HS Code for Paper cups

HS code 4823.69 is the designated classification for paper cups, encompassing trays, dishes, plates, and similar articles made of paper or paperboard, excluding those made of bamboo. This classification is part of the broader heading 4823, which covers "other" paper and paperboard products cut to size or shape. The specific subheading 4823.69 is used for disposable tableware. Even if the paper cups are coated with a thin layer of polyethylene (PE) or polylactic acid (PLA) to provide a moisture barrier, they remain classified here because the essential character of the product is provided by the paperboard substrate. This code is essential for customs authorities to distinguish between traditional paper products and those made from alternative materials like bamboo or plastics. The exclusion of bamboo-based products (which fall under 4823.61) is a relatively recent distinction in the HS nomenclature, reflecting the growing market for alternative sustainable materials. The classification covers a wide range of sizes and shapes, from small espresso cups to large soda containers, provided they are primarily constructed from paperboard. The manufacturing process usually involves die-cutting the paperboard and then forming the cup using heat and pressure.

Products Included

• Disposable coffee and tea paper cups
• Cold drink paper cups with PE lining
• Paperboard ice cream tubs and containers
• Disposable paper soup bowls
• Paperboard sampling cups for food tasting
• Biodegradable paper cups (non-bamboo)

Common Misclassification

Paper cups are frequently misclassified under 4823.61 if the importer does not distinguish between standard paperboard and bamboo-based paper. Bamboo products have their own specific subheading. Another common error is classification under 3924.10, which is for plastic tableware. While many paper cups have a plastic lining, the paperboard remains the dominant material by weight and function, so Chapter 48 is correct. Finally, some may attempt to use 4819.40 (paper bags/cones), but 4823.69 is more specific for tableware like cups and plates.

FAQ

What is the HS code for Paper cups?

The HS code for paper cups (other than bamboo) is 4823.69.

Does this code include plastic-lined paper cups?

Yes, as long as the primary material is paper or paperboard, the presence of a thin plastic lining for waterproofing does not change the classification.