# United States tariff line 4823.61.00.20: Cups and round nested food containers

> In the United States tariff, line 4823.61.00.20 covers trays, dishes, plates, cups and the like, of paper or paperboard, of bamboo, cups and round nested food containers. Goods under this line enter free of general (MFN) duty. It falls under HS subheading 4823.61 in heading 48.23 (chapter 48).

Source: https://border.bot/countries/united-states/hs-codes/4823610020
Last updated: 9 October 2026

[Countries](https://border.bot/countries) / [United States](https://border.bot/countries/united-states) / [Chapter 48](https://border.bot/countries/united-states/hs-codes/48) / [4823.61](https://border.bot/countries/united-states/hs-codes/482361) / [4823.61.00.20](https://border.bot/countries/united-states/hs-codes/4823610020)

## Key facts

- Tariff line: 4823.61.00.20
- Covers: Trays, dishes, plates, cups and the like, of paper or paperboard, of bamboo, cups and round nested food containers
- Duty (MFN): Free
- Additional duties: None recorded
- Restrictions: None recorded
- Tariff: [United States](https://border.bot/countries/united-states)
- HS subheading: [4823.61](https://border.bot/hs-codes/482361)

## What this line covers

In the United States tariff, line 4823.61.00.20 covers trays, dishes, plates, cups and the like, of paper or paperboard, of bamboo, cups and round nested food containers.

Its legal text is “Cups and round nested food containers”, read under “Trays, dishes, plates, cups and the like, of paper or paperboard” and “Of bamboo”.

## How it is structured

It falls under HS subheading 4823.61 in heading 48.23 (chapter 48). The first six digits are the Harmonized System code; the 4 digits after them are added by the United States tariff.

- Chapter 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard
- Heading 48.23: Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers
- Subheading 4823.61: Trays, dishes, plates, cups and the like, of paper or paperboard
- Within the subheading: Of bamboo
- Line 4823.61.00.20: Cups and round nested food containers

## Duty

Goods under this line enter free of general (MFN) duty.

The rate is published on 4823.61.00.

## In other countries

No other national tariff on border.bot has live lines under 4823.61 yet.

- [The Harmonized System text for 4823.61](https://border.bot/hs-codes/482361)

## Other lines under 4823.61

- [4823.61.00.40](https://border.bot/countries/united-states/hs-codes/4823610040) Other

- Previous line: [4823.40.00.00](https://border.bot/countries/united-states/hs-codes/4823400000) Rolls, sheets and dials, printed for self-recording apparatus
- Next line: [4823.61.00.40](https://border.bot/countries/united-states/hs-codes/4823610040) Other

## Frequently asked questions

### What does tariff line 4823.61.00.20 cover in the United States tariff?

In the United States tariff, line 4823.61.00.20 covers trays, dishes, plates, cups and the like, of paper or paperboard, of bamboo, cups and round nested food containers.

### What is the general (MFN) duty on 4823.61.00.20 in the United States?

Goods under this line enter free of general (MFN) duty. The rate is published on 4823.61.00.

## Sources and updates

The tariff lines for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The duty rates for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The trade programmes for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

This page was last updated on 9 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

- https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false

Machine-readable: https://border.bot/countries/united-states/hs-codes/4823610020.json