HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
4809204000 | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared item: CARBON PAPER WITH PENCIL, based on the HS Code provided.
Here's a structured analysis:
1. HS Code Breakdown: 4809.20.40.00
- 48: This chapter covers "Paper or paperboard; articles of paper pulp, paper or paperboard". Essentially, it covers all things made from paper.
- 09: This heading specifically covers "Paper or paperboard; articles of paper pulp, paper or paperboard, not containing in the mass more than 5% by weight of other fibrous cellulosic material". This narrows it down to paper that isn't heavily mixed with other fibers.
- 20: This subheading focuses on "Self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets". This is where your carbon paper falls, as it's designed for making copies.
- 40: This further specifies "Other" within the self-copy paper category. This likely means it doesn't fit into more specific classifications within self-copy paper (like multi-part forms).
- 00: This is the final digit, indicating a specific tariff item within the "Other" category.
In essence, HS Code 4809.20.40.00 is specifically for self-copy paper (like carbon paper) that doesn't fall into more detailed subcategories.
2. Tax Implications
Based on the provided information:
- Basic Tariff: 0.0% - This means there is no base import duty.
- Additional Tariff: 25.0% - This is an extra duty applied on top of any basic tariff.
- Additional Tariff (After April 2, 2025): 30.0% - This indicates a change in the additional tariff rate taking effect after April 2, 2025.
- Total Tax: 55.0% - This is the combined effect of all applicable tariffs. It's important to note this is likely calculated based on the declared value of the goods.
3. Important Considerations & Recommendations
- Material Composition: While classified as carbon paper, please double-check the exact material composition. If the paper contains a significant amount of plastic or other non-paper materials, the HS code might need to be revised.
- Pencil Inclusion: The declaration mentions "with pencil". Is the pencil attached to the carbon paper (e.g., as part of a set)? Or is it simply being shipped with the carbon paper? If it's a separate item, it may require a separate HS code and tax calculation.
- Declared Value: The total tax (55.0%) is directly dependent on the declared value of the goods. Ensure this value is accurate and reflects the true transaction price.
- Regulations Updates: Be aware of any changes to import regulations or tariff rates, especially considering the additional tariff change on April 2, 2025.
- Certification: Depending on the intended use of the carbon paper, you might need specific certifications (e.g., safety standards, environmental compliance). Please verify if any certifications are required for your specific import scenario.
Disclaimer: I am an AI and this information is for general guidance only. Import regulations can be complex and subject to change. It is highly recommended to consult with a licensed customs broker or relevant import authority for accurate and up-to-date information specific to your situation.