| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 4818300000 | Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding <il>36 cm</il>, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers: Tablecloths and table napkins | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared item: PAPER NAPKIN based on the provided HS Code information.
1. HS Code & What it Means: 4818.30.00.00
This HS code falls under Chapter 48: "Paper and paperboard; articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers." Let's dissect it:
- 48: Chapter level - Indicates the broad category: Paper and paperboard.
- 18: Subheading level - Narrows it down to articles of paper pulp, paper, or cellulose.
- 30: Further specifies: Tablecloths and table napkins.
- 00.00: This final part usually indicates a more specific item within the category, or no further subdivision.
In essence, HS Code 4818.30.00.00 specifically identifies Tablecloths and table napkins made of paper pulp, paper, or cellulose wadding.
2. Tax Details
Based on the information provided, here's a breakdown of the taxes applicable:
- Basic Duty (基础关税): 0.0% - Currently, there is no basic import duty on these items.
- Additional Tariff (加征关税): 25.0% - An additional tariff of 25% is currently applied.
- Post-April 2025 Additional Tariff (2025.4.2后加征关税): 30.0% - Please note that this tariff will increase to 30% after April 2, 2025.
- Total Tax (总税): 55.0% - This is the combined effect of the basic duty and the additional tariff.
3. Important Considerations & Recommendations
- Material Verification: While the HS code covers paper napkins, confirm the exact material composition. Is it 100% virgin paper pulp, recycled paper, or a blend? This can sometimes affect tariff treatment, although in this case, it's less likely.
- Single Price Check: The declared value (single price) of the napkins is crucial. Customs will assess the value to ensure it's accurate and not undervalued to avoid higher taxes.
- Certification (认证): Depending on the destination country's regulations, you may need specific certifications for household products, especially those used in food service (e.g., food safety certificates). Check the import requirements of the destination country.
- Trade Agreements: Determine if there are any trade agreements between China and the destination country that could offer reduced tariff rates.
- Post-April 2025 Planning: Factor in the tariff increase of 5% after April 2, 2025, if your shipments will arrive after that date.
Disclaimer: I am an AI assistant and this information is for general guidance only. Import regulations and tariffs are subject to change. It is highly recommended to consult with a licensed customs broker or the customs authorities of the destination country for the most accurate and up-to-date information.