For a food packaging manufacturer exporting to the United States, correct HS classification is the foundation of cost predictability. The U.S. Harmonized Tariff Schedule (HTS) distinguishes between two primary categories of paper-based food packaging:
| HTS Code | Description | General Duty Rate |
|---|---|---|
| 4819.10.00 | Corrugated paper/paperboard cartons, boxes, and cases | Free (0%) |
| 4819.10.00.20 | Sanitary food and beverage containers (corrugated) | Free |
| 4819.20.00.20 | Sanitary food and beverage containers (folding cartons, non-corrugated) | Free |
| 4819.20.00.20 | Folding cartons, boxes, and cases of non-corrugated paper/paperboard | Free |
Key tariff insights:
Paper-based food packaging is duty-free across both corrugated and non-corrugated categories under the 2026 HTS, unaffected by Section 301 or IEEPA tariffs.
Plastic packaging (e.g., polyethylene bags with extruded closures) falls under HTS 3923.21.0030, carrying a 3% ad valorem general duty rate, and may be subject to additional Chapter 99 tariffs depending on country of origin.
Footnote alert: Both 4819.20.00.20 and 4819.10.00 carry the notation "See 9903.88.03"—which refers to certain tariff exclusions. Exporters should verify whether their specific product falls under any exceptions.
The de minimis suspension: Effective August 29, 2025, Executive Order 14324 suspended the $800 duty-free de minimis exemption for all countries. Low-value packages are now subject to either:
A specific duty ($80–$200 per item, depending on country of origin IEEPA rate), available until February 28, 2026; or
Ad valorem duty thereafter.
For a food packaging manufacturer shipping samples or small orders, this means even low-value consignments now attract duties, with carriers responsible for calculating and remitting payments.
Any food packaging manufacturer exporting to the U.S. must comply with FDA regulations under Title 21 of the Code of Federal Regulations (21 CFR). Compliance is not optional—it is a legal prerequisite enforced by customs and retail buyers.
Key 21 CFR sections applicable to food packaging:
| Regulation | Scope |
|---|---|
| 21 CFR Part 176 | Paper and paperboard components in contact with food |
| 21 CFR 176.170 | Paper/paperboard for aqueous and fatty foods |
| 21 CFR 176.180 | Paper/paperboard for dry foods |
| 21 CFR Part 177 | Polymers used in plastic food packaging |
| 21 CFR Part 175 | Adhesives and coating components |
| 21 CFR Part 174 | Good Manufacturing Practice for food contact substances |
| 21 CFR Part 186 | Indirect food substances affirmed as GRAS |
| 21 CFR Part 189 | Substances prohibited from use in human food |
Practical compliance steps:
Material testing: FDA compliance requires third-party lab testing to verify substance content and migration levels. Testing uses simulants that mimic the food type the packaging will contact.
Documentation: A food packaging manufacturer should obtain SGS or Intertek test reports—not just a supplier declaration—demonstrating compliance with the relevant 21 CFR sections.
ISO certification ≠ FDA compliance: ISO 9001 certifies quality management systems, not chemical safety. A food packaging manufacturer must provide material-specific compliance documentation separate from factory certifications.
On June 9, 2026, identical bills (S. 4724 and H.R. 9231) were introduced in the U.S. Congress that would fundamentally alter the compliance burden for any food packaging manufacturer exporting to the U.S.
Substances that would be deemed "unsafe" for food contact use:
The proposed legislation would ban:
Ortho-phthalates
PFAS (perfluoroalkyl and polyfluoroalkyl substances)
Bisphenol A, B, S, F, AF, and related compounds
Acrolein, Acrylamide, BHA
Chlorinated paraffins, 1,4-Dioxane
Asbestos, Benzene, Chloroform, Methylene chloride
Ethylene Oxide, Formaldehyde
Styrene Polymers
Critical implications:
Styrene polymers: The inclusion of "Styrene Polymers" would effectively ban polystyrene (PS) food packaging—a category widely used for cups, clamshells, and takeout containers.
No federal preemption: The bill explicitly states that state and local governments may enforce stricter standards, meaning California's Proposition 65 and state-level PFAS bans would remain in force.
Vulnerable populations: When reviewing alternative substances, the FDA would be required to consider impacts on infants, children, pregnant women, the elderly, and workers.
Timeline: The bill is in committee as of July 2026. Passage is not guaranteed, but its introduction signals a clear regulatory trajectory.
Beyond federal FDA rules, a food packaging manufacturer must navigate:
Adopted by many U.S. states, this restricts:
Heavy metals (lead, cadmium, mercury, hexavalent chromium): total concentration ≤ 0.01%
Phthalates: ≤ 0.01%
PFAS: no detectable level
Requires disclosure of:
Product identity
Manufacturer/packer/distributor name and address
Net quantity of contents
Net quantity of servings
All persons who manufacture, process, pack, transport, or import food in the U.S. must maintain records—including for food contact materials—whether or not the food enters interstate commerce.
For a food packaging manufacturer quoting U.S. buyers, trade terms determine tariff liability:
| Term | Exporter's Obligation | Importer's Obligation |
|---|---|---|
| FOB (Free on Board) | Export customs clearance | Import clearance and all U.S. duties |
| CIF/CFR | Transport to destination port | Import clearance and all U.S. duties |
| DDP (Delivered Duty Paid) | All export AND import duties | None (exporter pays all) |
Critical note: Under FOB terms, a food packaging manufacturer does not pay U.S. import duties—the U.S. buyer does. However, the economic burden often flows back through price negotiations, especially in a tariff-heavy environment . Additional duties under Section 301 or IEEPA remain the obligation of the U.S. importer of record, but may be factored into negotiated pricing .
Audit your material formulations now: If your packaging contains PFAS, phthalates, bisphenols, or styrene polymers, plan for reformulation ahead of potential legislation.
Obtain FDA-compliant lab test reports: Engage SGS, Intertek, or similar accredited labs to test your specific material batches against 21 CFR Parts 176, 177, and 175.
Clarify trade terms in contracts: Specify Incoterms (e.g., FOB Shanghai, CIF Los Angeles) in all sales agreements to avoid tariff disputes.
Factor de minimis changes into sample shipping: With the $800 exemption suspended, budget for duties on sample shipments and small orders.
Monitor federal legislation: The No Toxic Chemicals in Food Packaging Act—if passed—would impose sweeping bans. Stay informed through trade associations and customs brokers.
The window for "business as usual" in food packaging exports to the U.S. is closing. A food packaging manufacturer that proactively aligns with FDA standards and anticipates material bans will be best positioned to maintain market access as regulatory requirements tighten.
