Packing materials / chapters 48, 44, 39
Packaging HS codes,
carton by carton
Packaging that travels with the goods is usually not declared; packaging you sell is a product of its own.
Corrugated cartons sit in 4819.10, other paper packing containers in 4819.50; wooden pallets and packing cases in 4415; plastic crates and boxes in 3923.10; cellular plastic foam sheet in 3921.1x. Packing materials that merely accompany imported goods are normally not classified separately.
Which packaging code applies?
Decide first whether the packaging is the product. If it is, classify it; if it only protects the goods, it normally travels as packing. The furniture HS guide covers what goes inside.
| Packaging item | Candidate code | What decides it |
|---|---|---|
| Corrugated shipping carton | 4819.10 | Container of corrugated paper |
| Folding retail carton | 4819.20 | Non-corrugated, folding |
| Wooden pallet / packing case | 4415.10 / 4415.20 | Wood, load-bearing |
| Plastic crate or box | 3923.10 | Plastic container |
| PE foam / EPE insert | 3921.1x | Cellular plastic, by polymer |
| Printed label or sleeve | 4821.10 | Label rather than container |
When packaging is declared
Customs classification follows the goods being sold. A carton that protects a sofa is packing; a carton sold as a branded retail box is a product in its own right.
| Situation | How it is treated | What to check |
|---|---|---|
| Carton protects furniture in transit | Packing, not a separate line | Declared in the packing list |
| Branded retail box sold with the item | Part of the goods or its own line | Who invoices it |
| Packaging sold as a product | Classified in 4819 / 3923 / 4415 | Material and construction |
| Wooden pallet under a container load | Packing; ISPM 15 applies | Heat treatment mark |
What customs wants to see
- Packing list with carton dimensions, count and gross weight.
- Material statement for cartons and inserts — corrugated, foam type, recycled content.
- ISPM 15 mark on any solid-wood pallet or crate.
- Destination plastic and packaging rules checked before production, not at the port.
Packaging FAQ
Is the carton declared separately from the furniture inside it?
Usually not. Normal packing that accompanies goods is treated as packing, not as a separate import. The exception is when packaging is the product — branded gift boxes, retail cartons sold as an item, or packaging invoiced on its own line.
What code applies to a wooden pallet?
Heading 4415 covers pallets, box pallets and other load boards of wood, along with wooden packing cases. Wooden packaging also carries phytosanitary rules (ISPM 15) that apply independently of the tariff code.
Where does foam inserts and bubble wrap go?
Cellular plastic in blocks, sheets or film is in 3921, with the six-digit branch by polymer and by whether it is cellular. Plastic film in rolls may sit in Chapter 39 as well, but the branch depends on thickness and form.
Are printed retail cartons still 4819?
Yes, printing does not move a folding carton out of 4819. If the printed item is a label or a sleeve rather than a container, it can fall in 4821 instead.
Does packaging affect the furniture HS code?
No, but it affects the declared weight and the invoice structure. Keep packing materials on their own line only when they are sold or invoiced separately, otherwise the furniture classification stands.
Why does the destination matter so much for packaging?
Because plastic bans, extended producer responsibility rules and wood-packaging rules are national. Two countries can accept the same carton at different duty and documentary conditions.