HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
4821904000 | Paper and paperboard labels of all kinds, whether or not printed: Other: Other | Doc | 55.0% | CN | US | 2025-05-12 |
4909004000 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other | Doc | 30.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared goods, "PAPER CARD", based on the provided HS codes. I'll present this in a structured format for clarity.
Analysis of Declared Goods: PAPER CARD
You've declared two types of paper cards, each falling under a different HS code. Here's a detailed look:
1. Paper and Paperboard Labels (HS Code: 4821.90.40.00)
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HS Code Breakdown:
- 48: Paper or paperboard; manufactures thereof, not elsewhere specified or included in other headings. This broadly covers products made from paper.
- 4821: Labels of all kinds, whether or not printed. This narrows it down to specifically labels.
- 4821.90: Other labels (meaning labels not specifically covered in more detailed subheadings).
- 4821.90.40.00: Further specifies "Other" labels. This is a residual category for labels not fitting into more precise classifications.
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Description: Paper and paperboard labels of all kinds, whether or not printed: Other: Other. This suggests a broad range of labels, potentially used for various purposes (product labeling, address labels, etc.).
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Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 25.0% (currently)
- Additional Tariff (Post April 2, 2025): 30.0%
- Total Tax: 55.0% (currently)
Important Considerations for 4821.90.40.00:
- Adhesive: The presence and type of adhesive on the labels could affect classification. If the adhesive is a significant component, it might be considered separately.
- Backing Material: The material the labels are affixed to (e.g., paper, plastic) is important.
- Printing: While the description includes "whether or not printed," the complexity of the printing (e.g., multi-color, special finishes) could influence the tariff.
2. Printed or Illustrated Postcards & Greeting Cards (HS Code: 4909.00.40.00)
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HS Code Breakdown:
- 49: Books, newspapers, periodicals, brochures, catalogues and the like. This chapter covers printed materials.
- 4909: Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. This specifically targets postcards and greeting cards.
- 4909.00: Other cards (meaning cards not specifically covered in more detailed subheadings).
- 4909.00.40.00: Further specifies "Other" cards.
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Description: Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other. This covers a wide range of greeting cards, postcards, and announcement cards.
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Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 0.0% (currently)
- Additional Tariff (Post April 2, 2025): 30.0%
- Total Tax: 30.0% (currently)
Important Considerations for 4909.00.40.00:
- Embellishments: The presence of embellishments like glitter, ribbons, or plastic decorations could affect classification and tax rates.
- Envelopes/Trimmings: While the description includes "with or without envelopes or trimmings," the value of these additions should be considered.
- Personalization: If the cards are personalized (e.g., with names or specific messages), this generally doesn't change the HS code, but it's good to be aware of.
General Recommendations & Next Steps:
- Material Verification: Double-check the exact materials used in both types of cards (paper type, adhesive, embellishments). This is crucial for accurate classification.
- Single Invoice: Ensure that the invoice clearly separates the two types of cards, as they have different tax rates.
- Valuation: Accurately declare the value of each type of card.
- April 2, 2025 Tariff Changes: Be prepared for the additional tariff increase to 30.0% on both HS codes after April 2, 2025.
- Certifications: Depending on the end-use of the cards (e.g., if they are used for food packaging), you may need specific certifications (e.g., food-grade paper certification). Check with the relevant import regulations for your destination country.
Disclaimer: I am an AI assistant and this information is for general guidance only. HS code classification can be complex and is ultimately determined by customs authorities. It is always recommended to consult with a licensed customs broker or the customs authorities in your destination country for definitive classification and tax advice.