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US Import Duty on Chinese Molded Pulp Products — HTS 4823.70.00 Interactive Calculator

The MFN base rate for HTS 4823.70.00 is Free, but stacked with the original Section 301 (25%), the new Section 301 forced-labor tariff (12.5%) and the thermoformed molded fiber AD/CVD orders, the effective burden can reach 37.5%–540%+. Enter the FOB value and toggle applicable measures to get an itemized duty breakdown in real time.

US tariffsSection 301AD/CVDHTS 4823.70.00molded fiberexport to USduty calculator

Bottom line

For China-origin molded pulp articles (HTS 4823.70.00), the MFN base rate is Free — but after stacking the original Section 301 (+25%), the new Section 301 forced-labor tariff (+12.5%) and the thermoformed molded fiber AD/CVD orders, the effective burden reaches 37.5% without AD/CVD and can exceed 540% with it. Use the calculator above to break down the duty composition in real time.

Duty components at a glance

MeasureChapter 99 codeRateStatus
MFN base duty4823.70.0020 / .0040FreeLong-standing
Original Section 301 (China List 3)9903.88.03+25%In force since 2018, no sunset
New Section 301 forced-labor9903.05.31+12.5%Effective Jul 24, 2026
AD — thermoformed molded fiberA-570-18249.01%–477.90% (by company)Orders Jan 27, 2026
CVD — thermoformed molded fiberC-570-18362.66%–97.82% (by company)Orders Jan 27, 2026
MPF merchandise processing fee—0.3464% ($34.58–$670.86/entry)Per entry
HMF harbor maintenance fee—0.125%Ocean cargo only

How to use the calculator

1. Enter the FOB China price (US customs value is based on transaction value; international freight and insurance are excluded) 2. Toggle the applicable measures: original 301, new 301, ocean shipment 3. Select the AD/CVD scenario in the dropdown (not in scope / company-specific rates / China-wide rate) 4. Results update instantly: itemized breakdown, effective rate on entered value, CNY conversion and a duty-composition chart

Three typical scenarios

ScenarioEffective burden (FOB $30,000, ocean, both 301s)
Not in AD/CVD scope37.97%, total ≈ $11,391 (duty $11,250 + fees $141)
Separate-rate exporter (AD 214.56% + CVD 62.66%)315.19%, total ≈ $94,557
China-wide entity (AD 477.90% + CVD 62.66%)578.53%, total ≈ $173,559

Quoting recommendations

  • Qualify first, quote second: confirm whether your process is "thermoformed" (heated-mold forming, density >0.5 g/cm³, smooth surface) — this determines whether triple-digit AD/CVD rates apply
  • Exclude IEEPA and Section 122: the former has ceased with refunds underway, the latter has expired
  • 301 duties are drawback-eligible; AD/CVD duties are not
  • The US importer is the importer of record: clarify duty-bearing terms (FOB vs DDP) in your quotation

Interactive Calculator

美国进口税费测算 — 中国原产模压/压制纸浆制品 US Import Duty & Fee Calculator — HTS 4823.70.00 (Molded or Pressed Articles of Paper Pulp), Origin: China

数据基准日 Data as of: 2026‑09‑30  |  海关归类 HTS: 4823.70.0020（盘/碗/杯 Plates, bowls or cups）· 4823.70.0040（其他 Other） |  基础税率 MFN: Free

测算输入 Inputs

调整数值即可实时重算 / Adjust any field to recalculate
是 Yes计征港口维护费 HMF 0.125%；空运/陆运不计 / HMF only on ocean cargo
适用 +25% 9903.88.032018 年起长期有效 / in force, no sunset
适用 +12.5% 9903.05.312026‑07‑24 起，中国大陆适用 / effective Jul 24, 2026
完税价格说明 / Valuation: 美国按「成交价格（Transaction Value）」计征，国际运费与保险费不计入完税价（19 CFR 152.103）。故 FOB 价 ≈ 美国完税价。若报价为 CIF/DDP，须先把运保费并入。

税费明细 Duty & Fee Breakdown

Theoretical landed duty & user fees payable by the US importer of record
税种 / 项目 Measure Chapter 99 税率 金额 USD
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—
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税费构成 / Duty composition

Section 301 老清单 Original 301 Section 301 强迫劳动 Forced‑labor 反倾销 AD 反补贴 CVD MPF / HMF 手续费

要点与风险提示 / Key Notes & Risks

  1. 基础税率 Free，但叠加后极高。4823.70.00 的 Column 1 General 税率为 Free（无关税），全部税负来自 Chapter 99 附加措施。无 AD/CVD 时合计 37.5%；落入双反范围时可达 540%+。
  2. 双反是本商品最大的风险点。美国自 2026‑01‑27 起对中国「热成型模压纤维产品（Thermoformed Molded Fiber Products）」征收反倾销/反补贴税（案号 A‑570‑182 / C‑570‑183），有效期至少 5 年。涉案判据是工艺：纤维经加热模具热压成型、密度通常 >0.5 g/cm³、表面较光滑的制品在范围内；传统非热压成型的纸浆模塑（如常见蛋托、干压纸托）原则上不在范围内。是否涉案须以英文 scope 文本为准，建议向美国律师或 CBP 申请 scope ruling。
  3. IEEPA 关税（芬太尼 10% + 对等关税）已于 2026‑02‑20 被美国最高法院裁定违法并停止征收，已缴税款正通过 CAPE 系统退还；Section 122 的 10% 临时附加费也已于 2026‑07‑24 到期。当前不应再把这两项计入报价。
  4. 新 301 强迫劳动关税与老 301、双反叠加，但与 Section 232 不叠加（纸制品不涉及 232）。美国未设 232 项下纸类措施，故本商品无 232 税负。
  5. 手续费（User Fees）按完税价单独计征，不构成关税基数：MPF 0.3464%（每票最低 $34.58 / 最高 $670.86，FY2027 自 2026‑10‑01 起）；HMF 0.125%（仅海运，无上下限）。
  6. 退税与抵免：老 301 与新 301 关税可申请 duty drawback；反倾销/反补贴税不可 drawback。MPF 在 drawback 下可退（19 U.S.C. 1313(l)）。
  7. 美国无增值税/消费税。进口环节不征收联邦 VAT；州销售税仅在进口商于该州转售且未取得转售证明时可能产生。
  8. 反倾销税为"现金保证金（cash deposit）"制。清关时按上表税率缴保证金，最终税额以年度行政复审（administrative review）结果为准，可能事后补征或退还。表中 AD 税率已扣除与反补贴重叠的出口补贴部分。
来源 / Sources：USITC HTSUS 2026 Rev.19（Chapter 48 / Chapter 99）；CBP CSMS #69326983（Section 301 强迫劳动关税，2026‑07‑24 生效）；USTR Section 301 Forced‑Labor Final Action, 91 FR 47318（2026‑07‑28）；Commerce AD/CVD Orders, 91 FR 3437 & 91 FR 3473（2026‑01‑27）；ITC Final Determinations, 91 FR 537（2026‑01‑07）；CBP Ruling N353295（2025‑09‑17，4823.70.0020 归类）；CBP Customs User Fees FY2027, 91 FR（2026‑07‑31）；19 CFR 152.103 / 24.23 / 26 U.S.C. 4461；Supreme Court, Learning Resources, Inc. v. Trump（2026‑02‑20）。
免责声明：本表为测算与报价参考，不构成法律或报关意见。实际税额以 CBP 最终核定、企业具体归类/原产/申报事实及当期生效的联邦公报公告为准。
HTS 4823.70.00 · China origin · 数据基准日 2026‑09‑30 · 双志包装 DNW Pack

FAQ

What is the base duty rate for molded pulp tableware into the US?

HTS 4823.70.00 (molded or pressed articles of paper pulp) carries a Free MFN base rate, but China-origin goods are subject to Chapter 99 additions — original Section 301 at 25%, the new Section 301 forced-labor tariff at 12.5%, plus AD/CVD if the product falls within the thermoformed molded fiber orders.

Will my product fall within the AD/CVD scope?

The orders cover "thermoformed molded fiber products" — articles formed by hot-pressing fibers in heated molds, typically with density above 0.5 g/cm³ and a relatively smooth surface. Traditional non-thermoformed pulp molding (e.g. egg trays, dry-pressed trays) is generally out of scope. Scope determination must follow the official English text; a CBP scope ruling is recommended when in doubt.

Should IEEPA tariffs or the Section 122 surcharge still be quoted?

No. IEEPA tariffs were ruled unlawful by the US Supreme Court on Feb 20, 2026 and ceased (paid amounts are being refunded via the CAPE system); the 10% Section 122 temporary surcharge expired on Jul 24, 2026.

Which charges are refundable under duty drawback?

The original and new Section 301 duties are drawback-eligible; AD/CVD duties are not; MPF is refundable under drawback (19 U.S.C. 1313(l)). AD duties are collected as cash deposits, with final liability set by annual administrative reviews.

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