HS Code 4819400000: Classification for Paper Mailers and Padded Envelopes

Last reviewed 23 October 2026 · Written by HuanCheer New Protection Material, Jiangsu, China

HS 4819400000 covers paper sacks, bags and envelopes used for packing goods. What it includes, what it does not, and where classification questions actually arise for honeycomb paper mailers.

What heading 4819 covers

Heading 4819 covers "cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres". The 4819.40 subheading covers sacks and bags, including cones. Honeycomb paper mailers — kraft envelopes with an expanded paper cushioning core — are classified here.

Why the classification is worth getting right before shipping

Three reasons, in ascending order of pain:

1. Duty rate. Paper packaging under 4819 generally enters the EU at a low or zero MFN rate, but the rate is attached to the code. A misclassification can mean paying a higher rate, or paying a rate and then discovering it was refundable.
2. Clearance time. A classification query at customs holds the container. For a just-in-time packaging supply, a week of dwell costs more than the duty difference.
3. Post-clearance recovery. Customs authorities can recover underpaid duty for years after the event, and a systematic misclassification across repeat shipments is a liability that compounds.

Where questions do arise

The boundary that creates most disputes in this area is between paper packaging containers (4819) and made-up articles of paper or plastic packaging (heading 3923) where a product has a substantial plastic component.

A honeycomb paper mailer sits clearly on the paper side: the facings are kraft, the core is kraft, and the adhesive strip is a closure rather than a structural layer. A paper outer bag laminated to a plastic bubble film is a harder case, because the plastic layer is doing protective work — and that is one of the quieter reasons to prefer an all-paper construction, since it removes a classification argument as well as a recyclability penalty.

Documents that travel with the shipment

• Commercial invoice stating HS 4819400000 and a product description in plain language — "kraft honeycomb paper mailer", not "packing material".
• Packing list with piece count and net/gross weight per size.
• Bill of lading or air waybill.
• Certificate of origin if preferential treatment is claimed.
• Where requested, the material composition statement — useful both for customs and for the PPWR technical file.

One practical note: the product description on the invoice and the one in your PPWR technical documentation should say the same thing. When a customs description and a compliance document disagree about what the product is, both become harder to defend.

Not advice

This page describes how the product is generally classified and why. Binding classification is determined by the customs authority of the importing country, and where the value or the risk justifies it, a binding tariff information ruling from the importing authority is the only answer that cannot be argued with.