The item under consideration is a one-piece folding box that is made of corrugated paperboard material.
“The applicable subheading for the corrugated paperboard boxes will be 4819.10.0040.”
HS code for cardboard boxes
Paper and paperboard boxes enter the US duty-free, but customs still separates corrugated shipping boxes, folding cartons, rigid gift boxes and paper bags, and food containers have their own lines.
- Candidate codes
- 7
- US duty
- Free
- UK / EU duty
- 0% / 0%
- Decided by
- Corrugated or not, folding or rigid, food use
US: USITC HTS Revision 22 (2026) · UK and EU checked 2026-11-04 · Covers boxes, cartons and cases of paper or paperboard imported empty. Boxes imported holding goods are normally classified with the goods.
Quick answer: HS codes for cardboard boxes
- 4819.10.00.40Corrugated cartons, boxes and casesUS Free
- 4819.10.00.20Corrugated sanitary food and beverage containersUS Free
- 4819.20.00.40Folding cartons of non-corrugated paperboardUS Free
- 4819.20.00.20Folding sanitary food and beverage containersUS Free
- 4819.50.40Other packing containers, such as rigid boxesUS Free
- 4819.30.00Paper sacks and bags with a base 40 cm wide or moreUS Free
- 4819.40.00Other paper bagsUS Free
Not sure which one fits? The questions below narrow it down to one code.
Find your code Candidates 7
Q1What kind of container?
How to tell
Look at the cut edge: corrugated board shows a wavy middle layer. A folding carton is glued on one side only and folds flat.
Q2Is it a sanitary food or beverage container?
Q3How wide is the bag's base?
4819.10.00.40Corrugated cartons, boxes and cases US Free
UK 0% · EU 0%
UK 0% · EU 0%
4819.10.00.20Corrugated sanitary food and beverage containers US Free
UK 0% · EU 0%
UK 0% · EU 0%
4819.20.00.40Folding cartons of non-corrugated paperboard US Free
UK 0% · EU 0%
UK 0% · EU 0%
4819.20.00.20Folding sanitary food and beverage containers US Free
UK 0% · EU 0%
UK 0% · EU 0%
4819.50.40Other packing containers, such as rigid boxes US Free
UK 0% · EU 0%
UK 0% · EU 0%
4819.30.00Paper sacks and bags with a base 40 cm wide or more US Free
UK 0% · EU 0%
UK 0% · EU 0%
4819.40.00Other paper bags US Free
UK 0% · EU 0%
UK 0% · EU 0%
All 7 candidate codes for cardboard boxes
| Code | What it covers | US | UK | EU |
|---|---|---|---|---|
| 4819.10.00.40 | Corrugated cartons, boxes and cases | Free | 0% | 0% |
| 4819.10.00.20 | Corrugated sanitary food and beverage containers | Free | 0% | 0% |
| 4819.20.00.40 | Folding cartons of non-corrugated paperboard | Free | 0% | 0% |
| 4819.20.00.20 | Folding sanitary food and beverage containers | Free | 0% | 0% |
| 4819.50.40 | Other packing containers, such as rigid boxes | Free | 0% | 0% |
| 4819.30.00 | Paper sacks and bags with a base 40 cm wide or more | Free | 0% | 0% |
| 4819.40.00 | Other paper bags | Free | 0% | 0% |
General (MFN) duty rates. Lower rates may apply under trade agreements; extra duties may apply depending on the country of origin. UK and EU columns show the rate for the six-digit subheading.
Examples: cardboard boxes and their codes
| Product | Code | US | Why |
|---|---|---|---|
| Corrugated shipping carton | 4819.10.00.40 | Free | Corrugated paperboard box. Ruling N338972 |
| Corrugated pizza box | 4819.10.00.20 | Free | Corrugated sanitary food container. |
| Folding paperboard retail carton | 4819.20.00.40 | Free | Folding box of non-corrugated board. Ruling N359293 |
| Rigid gift box with a lid | 4819.50.40 | Free | Set-up boxes that do not fold are other packing containers. |
| Paper shopping bag with handles | 4819.40.00 | Free | Paper bags with a base narrower than 40 cm. |
Mistakes to avoid
- Boxes holding goods are classified with the goods when they are normal packing for them.
- Printing does not change the code. A printed retail carton is still a carton.
- Boxes of plastic or wood are classified by material, not here.
- Duty free is not the whole bill. Extra duties under Chapter 99 can apply to boxes from some countries.
Customs rulings on cardboard boxes
The product under consideration is a folding solid bleached sulfate paperboard box.
“The applicable subheading for the folding paperboard box will be 4819.20.0040.”
Quoted word for word from the U.S. Customs and Border Protection rulings database (CROSS). A ruling binds only the goods it describes, but shows how CBP reads these headings.
Questions about cardboard boxes codes
What is the HS code for cardboard boxes?
Corrugated boxes are 4819.10 and folding cartons of non-corrugated board 4819.20. Rigid set-up boxes are 4819.50.
Are shipping boxes classified with the goods inside?
Yes, when the box is the normal packing for the goods. Boxes imported empty are classified on their own.
Are cardboard boxes duty-free?
Heading 4819 is duty-free at the US general rate, but extra duties under Chapter 99 can apply depending on the country of origin.
Related guides
How this page is checked
- Every code above exists in the current US tariff schedule (Revision 22 (2026)). The build stops if a code disappears.
- Duty rates are read from the official data, not typed by hand: USITC for the US, the UK Trade Tariff for the UK and the EU.
- Ruling quotes are checked word for word against the ruling text, and rulings that are revoked or modified are removed.