HS Code for Rice paper

Rice paper is classified under HS code 1905.90 because it is considered a baker's ware or a food preparation based on cereals or flour. Specifically, the edible rice paper used in Asian cuisine for spring rolls and dumplings is made from a mixture of rice flour, water, and sometimes tapioca starch. According to the General Rules of Interpretation (GRI) 1, classification is determined by the terms of the headings. Heading 1905 explicitly includes "rice papers" in its description. This classification applies to products that have been prepared through a process of steaming and drying, resulting in a thin, translucent sheet. It is important to distinguish this from industrial paper products; because this item is intended for human consumption and is derived from cereal flours, it belongs in Chapter 19 rather than the chapters dedicated to wood pulp or cellulose-based paper. The classification remains consistent regardless of whether the rice paper is sold in dry sheets or as part of a pre-prepared food item, provided the rice paper itself is the primary component being classified.

Products Included

• Edible rice paper sheets for spring rolls
• Banh trang (Vietnamese rice paper)
• Sealing wafers for food use
• Empty cachets suitable for pharmaceutical use made of rice starch
• Communion wafers

Common Misclassification

Rice paper is frequently misclassified under HS code 4823, which covers other paper and paperboard. This error occurs because the term "paper" is used in the common name. However, Chapter 48 is reserved for products made from vegetable fibers or wood pulp, whereas edible rice paper is a cereal preparation. Another common error is using HS code 1902 for pasta products, but rice paper does not meet the definition of pasta as it is a finished baker's ware rather than an uncooked dough product.

FAQ

What is the HS code for rice paper?

The HS code for edible rice paper is 1905.90, which covers other bakers' wares and similar products.

Is rice paper for crafts classified here?

No, rice paper used for calligraphy or decorative crafts, often made from the pith of the rice-paper plant (Tetrapanax papyrifer), is classified under Chapter 48 or 14, depending on its processing.