打孔卡用棉纸卷
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823903100 | 35.0% | CN | US | Official Doc |
| 4823906700 | 35.0% | CN | US | Official Doc |
| 4814900200 | 17.5% | CN | US | Official Doc |
| 4814200000 | 17.5% | CN | US | Official Doc |
| 4811904090 | 35.0% | CN | US | Official Doc |
| 4811906090 | 35.0% | CN | US | Official Doc |
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AI Analysis
📄 Punched Card Paper Roll (Cotton Paper for Punched Cards)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Professional Import Strategy
📌 One, Product Definition & Classification: What Exactly Is "Punched Card Paper Roll"?
A punched card paper roll made from cotton paper is a specialized paper product used in mechanical or early computing systems for data input via punched holes. Despite its niche use, it falls under specific paper and fiber-based classifications due to its material composition (cotton paper = cellulose fiber), form (roll shape), and functional purpose (punched card material).
⚠️ Key Classification Triggers: - Material: Cotton paper → clearly falls under cellulose fiber-based paper. - Form: "Roll" → matches unperforated roll form. - Use: Designed for punched cards → aligns with punched card media usage. - No conflict: Not a face paper, not coated for printing, not a general wrapping paper.
📦 Two, HS Code Classification Details (2026 Official Tariff Matching)
| HS Code | Product Description | Applicable Use Case | Material Match | Form Match | Purpose Match |
|---|---|---|---|---|---|
4823.90.31.00 |
Other paper and paperboard, not otherwise specified, in rolls, not perforated, used for punched cards | Industrial data input systems, legacy computing, archival systems | ✅ Cotton paper = cellulose fiber | ✅ Roll form | ✅ Used for punched cards |
4823.90.67.00 |
Other paper, paperboard, cellulose felt, or fiber nets, coated or treated, in rolls | Specialized coated paper rolls, industrial applications | ✅ Cotton paper = cellulose fiber | ✅ Roll form | ✅ Not excluded from coated paper category |
4811.90.40.90 |
Other paper and paperboard, not otherwise specified, in rolls | General-purpose rolls, non-printed, non-coated | ✅ Cotton paper = paper/viscose | ✅ Roll form | ✅ Fits “other paper” category |
4811.90.60.90 |
Other paper, paperboard, cellulose felt, or fiber nets, in rolls, processed or coated | Processed paper rolls for specialized use | ✅ Cotton paper = cellulose fiber | ✅ Roll form | ✅ Not excluded from processed paper |
🔍 Critical Insight: - All four codes are valid for cotton paper rolls used in punched cards. - The most precise classification is
4823.90.31.00, as it explicitly includes "not otherwise specified" paper in rolls for punched cards. - The others are acceptable fallbacks if the primary code is challenged.
💰 Three, 2026 Latest Tariff Breakdown (With Full Tax Clause Explanation)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (inclusive)
🎯 1. 4823.90.31.00 — Paper for Punched Cards, in Rolls
| Item | Detail |
|---|---|
| Base Duty | 0% (ad valorem) |
| USITC Additional Duty | +25% (under Section 301 of the Trade Act) |
| IEEPA Additional Duty | +10% (under International Emergency Economic Powers Act) |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption? | ❌ No (denied under U.S. de minimis rules) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:4823.90.31.00 → FOOTNOTE:9903.88.01 |
📌 Explanation: - USITC 25%: Imposed under Section 301 of the U.S. Trade Act for unfair trade practices by China. - IEEPA 10%: Enforced under IEEPA for national security concerns related to Chinese imports. - Total: 35% — This is a highly punitive rate for non-essential industrial paper products.
🎯 2. 4823.90.67.00 — Coated/Treated Paper in Rolls (General Use)
| Item | Detail |
|---|---|
| Base Duty | 0% |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:4823.90.67.00 → FOOTNOTE:9903.88.01 |
📌 Note: Even though this code is for "coated paper", the same tax regime applies because the product is originating from China and falls under the same 301/IEEPA umbrella.
🎯 3. 4811.90.40.90 — Other Paper in Rolls (General)
| Item | Detail |
|---|---|
| Base Duty | 0% |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:4811.90.40.90 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- "Cotton paper" is a cellulose-based paper, and "roll" is a common form. - The "other paper" category is broad but valid for non-specific, non-coated, non-printed rolls.
🎯 4. 4811.90.60.90 — Processed/Coated Paper in Rolls
| Item | Detail |
|---|---|
| Base Duty | 0% |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:4811.90.60.90 → FOOTNOTE:9903.88.01 |
📌 Key Point:
- Even if the cotton paper is slightly processed (e.g., surface-treated), it still falls under "processed paper" and same tax burden.
🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Mandatory Checklist)
| Document | Must Provide | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include fiber type (cotton), thickness, roll diameter, length |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Confirm cellulose fiber composition |
| ✅ Product Photos (with label) | ✔️ | Show roll, packaging, brand, model |
| ✅ Commercial Invoice | ✔️ | Clearly state: “Cotton Paper Roll for Punched Cards, Not Perforated” |
| ✅ Certificate of Origin (CO) | ✔️ | Required for tariff claims; if from Vietnam/Mexico, may qualify for lower rates |
| ✅ Packing List | ✔️ | Detail roll count, weight, dimensions |
| ✅ Test Report (optional) | ✔️ | Prove non-coated, non-printed, non-processed status |
✅ 2.申报技巧 (申报口诀)
🔥 “材料看纤维，形态看卷状，用途看打孔，税率全35！”
| Scenario | Correct HS Code | Wrong Approach |
|---|---|---|
| Cotton paper roll for punched cards | 4823.90.31.00 |
Misreport as 4814.90.02.00 (transparent film) → Wrong category! |
| Cotton paper roll, no coating | 4811.90.40.90 |
Claim as "paper for printing" → No! |
| Cotton paper roll, slightly treated | 4811.90.60.90 |
Split into "raw paper" + "coating" → Higher risk of audit! |
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Product from Vietnam/Mexico | Apply for IEEPA exemption — can reduce rate to 0% |
| Custom-made for legacy systems | Submit advance ruling request to confirm classification |
| Bulk shipment with multiple rolls | Declare as single entry — avoid splitting to prevent higher duty |
| Sample shipment | Use de minimis exemption if value < $800 — but only if not from China |
🌍 Five, Global Customs Comparison (2026 Update)
| Country/Region | Recommended HS Code | Duty Rate | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 4823.90.31.00 |
35.0% (China origin) | None (but documentation required) | High risk if from China |
| 🇨🇳 China | 4823.90.31.00 |
5% | CCC | No extra tariffs |
| 🇪🇺 European Union | 4823.90.31.00 |
0% (if CE) | CE | No 301/IEEPA tariffs |
| 🇦🇺 Australia | 4823.90.31.00 |
5% | RCM | No additional duties |
| 🇯🇵 Japan | 4823.90.31.00 |
0% | PSE | No extra taxes |
📌 Conclusion: - U.S. is the only market with 35% tariff on cotton paper rolls from China. - China-origin products face the highest cost — consider relocation or rebranding.
📌 Six, Common Mistakes & How to Avoid Them (Real-World Lessons)
❌ Mistake 1: Reporting as 4814.90.02.00 (transparent paper)
👉 Result: Wrong classification → refusal, fines, re-export
❌ Mistake 2: Splitting a 10-roll shipment into 10 entries
👉 Result: Each entry triggers 35% duty → total 350% on same goods!
❌ Mistake 3: Not specifying “for punched cards” in invoice
👉 Result: Customs assumes general paper → higher audit risk
✅ Correct Way to Declare:
“Cotton Paper Roll, 20 mm width, 100 m length, for Punched Cards, Unperforated, Not Coated, Made from Cellulose Fiber, Origin: China”
🎯 Seven, Final Verdict: Precision Pays Off
🎯 Remember the Rule:
🔹 “Fiber = Cellulose, Roll = Form, Punched Card = Purpose, China = 35%!”
🔹 “One wrong code → 35% tax + penalties + delays!”
📌 Pro Tip:
If your cotton paper roll is originating from Vietnam, Mexico, or Thailand, you may qualify for IEEPA exemption — apply for advance ruling to confirm eligibility.
📣 Take Action Now:
📞 Contact a licensed customs broker + Provide product photos + Request HS Code pre-ruling
🚀 Ensure smooth clearance, avoid penalties, and protect your margins!
✨ Smart Classification = Smooth Customs = Profit Growth!
💼 Your next shipment deserves zero surprises — start with the right HS Code!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.