HS code for cat scratcher
The U.S. HS code for a cat scratcher is usually 4823.90.86.80 (cardboard), with no general duty and an estimated total of 12.5% from China and 12.5% from Vietnam once additional duties are added.
Estimates use tariff data as of October 22, 2026. The China and Vietnam estimates include Section 301: Forced labor action (12.5%). From China, Section 301: China list duty (7.5% or 25%) may also apply, up to 37.5% in total. Classifications and duty estimates are guidance based on the published HTSUS. The importer of record is responsible for the final classification.
Codes by variant
| Variant | HTS code | General duty | Est. from China |
|---|---|---|---|
| Cardboard | 4823.90.86.80 | Free | 12.5% |
- 4823.90.86.80: Other
What decides the code
A cat scratcher made of corrugated cardboard is classified as an other article of paperboard cut to shape under subheading 4823.90.86.80.
- The material decides the heading. A scratcher made of cut corrugated cardboard falls in heading 4823 as an other article of paperboard.
- The article is cut to size or shape, which is the condition heading 4823 covers for paperboard articles.
- The product is a finished article for an animal, not a printed carton or a packing material, so it stays in the residual Other lines of 4823.90.
Common mistakes
- Classifying the cardboard scratcher in 4421 as an other article of wood is wrong because the product is paperboard, not wood.
- Classifying it in 3924 or 3926 as a plastic household article is wrong because the scratcher is made of cardboard, not plastic.
- Classifying it in 9503 as a toy is wrong because a scratcher is a grooming and scratching article, not a toy for amusement.
Estimated U.S. duty by origin
- China
- 12.5% = Free general + 12.5% Section 301: Forced labor actionMay also apply: Section 301: China list duty (7.5% or 25%). Up to 37.5%.
- Vietnam
- 12.5% = Free general + 12.5% Section 301: Forced labor action
For HTS 4823.90.86.80, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
EU code and duty
- Cardboard
- CN 4823 90 85, Free
EU Combined Nomenclature 2026, third-country (erga omnes) duty. Preferential rates and EU trade remedy duties are not included.
Frequently asked questions
What is the HS code for a cat scratcher?
The U.S. HTS code for a cat scratcher is usually 4823.90.86.80 (cardboard). The first six digits, 4823.90, are the international HS code.
What is the U.S. import duty on a cat scratcher from China?
The U.S. general duty on HTS 4823.90.86.80 is Free. With the additional duties that apply to goods of China (Section 301: Forced labor action (12.5%)), the estimated total is 12.5% of customs value. Section 301: China list duty (7.5% or 25%) may also apply depending on the exact product. From Vietnam the estimate is 12.5%. Tariff data as of October 22, 2026.
Tariff schedule pages
Related products
Codes checked against the USITC Harmonized Tariff Schedule retrieved October 22, 2026. Additional duties reviewed October 22, 2026. This is an estimate: the importer of record is responsible for classification.