HS code for paper party cups
The U.S. HS code for paper party cups is usually 4823.69.00.20 (disposable), 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 |
|---|---|---|---|
| Disposable | 4823.69.00.20 | Free | 12.5% |
- 4823.69.00.20: Cups and round nested food containers
What decides the code
Paper party cups are classified as other articles of paper or paperboard under heading 4823, specifically subheading 4823.69.00.20 for cups and round nested food containers.
- The cup is made of paper or paperboard, which places it in heading 4823 as an article of paper.
- The cup is a drinking cup, so it falls under the cups and round nested food containers provision of 4823.69.00.20.
- A cup made of plastic or another material would move to a different heading, not 4823.
Common mistakes
- Classifying paper cups under 4823.40 for paper cut to size or shape is wrong because that provision covers paper stock, not finished cups.
- Using heading 4819 for paper cups is wrong because 4819 covers cartons, boxes and packing containers, not drinking cups.
- Putting paper cups in 3924 as plastic tableware is wrong because the cups are made of paper, not plastic.
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 4823.69.00.20, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
EU code and duty
- Disposable
- CN 4823 69 90, 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 paper party cups?
The U.S. HTS code for paper party cups is usually 4823.69.00.20 (disposable). The first six digits, 4823.69, are the international HS code.
What is the U.S. import duty on paper party cups from China?
The U.S. general duty on HTS 4823.69.00.20 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.