Find HS Code and trade information for SCRATCH PAPER

Okay, let's break down the classification and tax implications for your declared item: SCRATCH PAPER based on the HS Code provided.

Here's a detailed analysis:

1. HS Code: 4823.90.10.00 – Understanding the Code

• Chapter 48: This chapter covers "Paper and paperboard; articles of paper pulp, paperboard, cellulose wadding and webs of cellulose fibers." This immediately tells us we're dealing with a paper-related product.
• 4823: Specifically, this heading covers "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." This narrows it down to paper that's been processed in some way – cut, shaped, or formed into articles.
• 4823.90: This subheading covers "Other" articles within the 4823 category. This is a catch-all for paper items not specifically classified elsewhere.
• 4823.90.10.00: This is the most specific code, indicating "Of paper pulp". This means the scratch paper is made primarily from paper pulp.

2. Product Classification – Is this correct?

Based on the description "SCRATCH PAPER" and the HS Code, it appears your product is being classified as paper articles made from paper pulp. This is generally appropriate if the scratch paper is primarily composed of paper pulp fibers.

Important Considerations:

• Material Composition: Crucially, confirm the material composition. If the scratch paper contains significant amounts of other materials (e.g., coatings, adhesives, plastic fibers), this HS Code might be incorrect. Different materials will have different HS codes and tax rates.
• Coating/Treatment: Is the paper coated or treated in any way? Coatings can change the classification.
• Intended Use: While "scratch paper" is descriptive, understanding its intended use can sometimes help confirm the correct classification.

3. Tax Implications

According to the provided data:

• Basic Tariff: 0.0% - This means there is no base import duty.
• Additional Tariff: 25.0% - A 25% additional tariff is currently applied.
• Post-April 2, 2025 Additional Tariff: 30.0% - The additional tariff will increase to 30% after April 2, 2025.
• Total Tax: 55.0% - This is the combined effect of the basic and additional tariffs.

4. Recommendations & Next Steps

• Verify Material Composition: This is the most important step. Obtain a material composition report from your supplier. This will ensure the HS Code is accurate.
• Check for Certifications: Depending on the intended use of the scratch paper (e.g., if it's for food contact, children's products), you may need specific certifications (e.g., FDA, CE).
• Review Single Price: Confirm the declared single price is accurate. Customs may scrutinize prices to ensure they are reasonable and not undervalued.
• Prepare Documentation: Gather all relevant documentation, including:
  • Commercial Invoice
  • Packing List
  • Bill of Lading/Air Waybill
  • Material Composition Report (if available)
  • Any relevant certifications.
• Consider a Binding Ruling: If you are unsure about the correct classification, you can apply for a binding ruling from your local customs authority. This provides legal certainty.

Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. You should consult with a qualified customs broker or consultant for specific advice tailored to your situation.