Product classification
HS code for Paper cups: 4823.69
Paper and paperboard, trays, dishes, plates, cups and the like, of paper or paperboard other than of bamboo.
Classification of paper cups under HS 4823.69
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.
- Covers
- 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)
- Also under 4823.69
- Solo Cup Company products
- Dart Container paper cups
- Huhtamaki food service packaging
- Dixie paper plates
Codes often confused with 4823.69
Common mistake. 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.
Top exporters and importers of HS 482369 (the code used for paper cups), 2025
In 2025, the largest exporter of HS 482369 (the code used for paper cups) in UN Comtrade data was China, with 43% of world exports; the largest importer in UN Comtrade data was the United States, with 17% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 482369, not only paper cups.
Top exporters 2025 · share of world exports
- 1 China $1.8B 43% of world exports
- 2 Italy $325M 7.6% of world exports
- 3 United States $243M 5.7% of world exports
World total: $4.3B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $707M 17% of world imports
- 2 Canada $288M 7.0% of world imports
- 3 France $261M 6.4% of world imports
World total: $4.1B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for paper cups
Brazil classifies paper cups under NCM 4823.69.00: HS 4823.69 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
EU Regulatory Requirements
This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.
This product is covered by the EU Timber Regulation (EUTR), requiring operators to exercise due diligence to minimize the risk of placing illegally harvested timber on the EU market.
Questions about paper cups
What is the HS code for Paper cups?
The HS code for Paper cups is 482369 (Paper and paperboard; trays, dishes, plates, cups and the like, of paper or paperboard other than of bamboo). The HS code for paper cups (other than bamboo) is 4823.69.
How do I classify Paper cups for customs?
Paper cups is classified under HS code 482369 — Paper and paperboard; trays, dishes, plates, cups and the like, of paper or paperboard other than of bamboo. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of paper cups (HS 482369)?
In 2025, the top exporters of HS 482369 (the code used for paper cups) in UN Comtrade data were China ($1.8B, 43% of world exports), Italy ($325M) and the United States ($243M). World exports came to about $4.3B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of paper cups (HS 482369)?
In 2025, the top importers of HS 482369 (the code used for paper cups) in UN Comtrade data were the United States ($707M, 17% of world imports), Canada ($288M) and France ($261M). World imports came to about $4.1B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Paper cups the same in all countries?
The base HS code 482369 for Paper cups is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for paper cups in Brazil?
In Brazil, paper cups (HS 482369) is classified under NCM 4823.69.00.