Carbon Paper (Horizontal)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823908000 | 35.0% | CN | US | Official Doc |
| 4823901000 | 35.0% | CN | US | Official Doc |
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AI Analysis
π Carbon Paper (Horizontal)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π 1. Product Definition and Classification: Do You Really Understand "Carbon Paper"?
Carbon Paper (specifically "Horizontal" or standard sheets used for duplication) is a classic office and industrial supply. In international trade, it is strictly classified under Chapter 48: Paper and paperboard. Unlike digital printing, traditional carbon paper is used to transfer impressions from one sheet of paper to another beneath it.
In customs classification, "Carbon Paper" is not a standalone HS code but falls under "Other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers."
β οΈ Key Distinction:
- If it is a sheet of paper coated with ink/graphite for duplication β Chapter 48.
- If it is a digital toner cartridge or ink pad β Chapter 96 or 8443.
- If it is part of a sealing mechanism (gasket) β Chapter 4823 (See below).
π¦ 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, the specific HS Codes for Carbon Paper (as a paper article) and related paper seals are:
| HS Code | Product Description | Applicable Scenario | Tax Rate (China Origin to US) |
|---|---|---|---|
| 4823.90.10.00 | Other articles of paper pulp | Paper-based products made of paper pulp (not specifically coated for sealing) | 25.0% (Base 0% + Additional 25%) |
| 4823.90.80.00 | Gaskets, washers, and other seals; Other | Other paper articles, including seals, gaskets, or general "other" paper goods | 25.0% (Base 0% + Additional 25%) |
π Important Note:
- Carbon Paper Sheets: Typically fall under 4823.90.80.00 as "Other articles of paper." It is considered a finished paper good cut to size.
- Paper Gaskets/Seals: If the "Carbon Paper" is used in a mechanical sealing context (rare for standard office carbon paper, but common in industrial gaskets), it still falls under 4823.90.80.00.
- Paper Pulp Articles: 4823.90.10.00 is for articles made from paper pulp (e.g., molded fiber trays), not coated carbon sheets. However, the tax rate is identical.
π° 3. 2026 Latest Tariff Rate Details (Including Surcharges)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: From November 10, 2025 (and subsequent imports)
π― 1. 4823.90.80.00 β Other Paper Articles (Including Carbon Paper)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (Ad valorem) |
| USITC Additional Tariff | +25% (Under USITC Footnote for Chapter 48) |
| IEEPA Additional Tariff | +25% (Total Additional Tariff, as per provided data) |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Exemption | β Not Applicable (High-value goods or specific restrictions may apply; generally, paper products from China are subject to these duties) |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:4823.90.80.00 β FOOTNOTE:9903.88.01 (General Section 301 application) |
π Explanation:
- The 0% base rate reflects that paper products are generally low-duty goods.
- However, due to Section 301 Tariffs, a 25% additional tariff is applied to goods from China in this category.
- Total Cost Impact: For every $1,000 CIF value, you pay $250 in duties.
- No De Minimis: Small shipments are not exempt from these specific trade remedies if declared as Chinese origin.
π οΈ 4. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Required Documentation Checklist
| Document | Mandatory? | Description |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state "Carbon Paper (Horizontal)" and HS Code 4823.90.80.00. |
| β Packing List | βοΈ | Detail weight, dimensions, and quantity. |
| β Product Description | βοΈ | Specify if it is "duplication carbon paper" or "seal paper." |
| β Certificate of Origin | βοΈ | Essential to confirm Chinese origin for tariff calculation. |
| β SDS (Safety Data Sheet) | βοΈ | If the carbon paper contains chemical coatings, SDS may be required for safe transport. |
β 2. Declaration Tips (Key Mantra)
π₯ "Declare as 'Other Paper,' not 'Gasket' unless it is a seal! Accurate description avoids delays!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Standard Office Carbon Paper | 4823.90.80.00 - "Other paper articles" | Misclassify as "Gaskets" if it's not used for sealing |
| Paper Gaskets/Seals | 4823.90.80.00 - "Gaskets, washers..." | Same HS code, but different description |
| Paper Pulp Trays | 4823.90.10.00 - "Of paper pulp" | Different HS code, but same 25% tax |
π Note: Both HS codes have the same 25% total tariff. Therefore, the primary goal is accurate product description to avoid customs audits or penalties for misclassification.
π 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 4823.90.80.00 |
25% | High tariff due to Section 301 |
| π¨π³ China | 4823.90.80.00 |
5% - 10% (Import Duty) | Varies by specific subcategory |
| πͺπΊ EU | 4823.90.80.00 |
~6.5% | No additional "trade war" tariffs |
| π¬π§ UK | 4823.90.80.00 |
~6.5% | Post-Brexit tariff structure |
π Conclusion:
- The US is the most expensive market for Chinese paper products due to the 25% additional tariff.
- Consider supply chain diversification (e.g., sourcing from Vietnam or Thailand) if possible to mitigate these duties, though origin rules apply.
π 6. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring Carbon Paper as "Office Supplies" with a generic HS Code
π Consequence: Customs may reclassify it, causing delays and potential fines.
β Error 2: Failing to declare Chinese Origin
π Consequence: If origin is not declared, US Customs may apply the MFN rate (0%) initially, but later audit and demand back-payment of 25% + penalties.
β Error 3: Confusing "Carbon Paper" with "Carbon Brushes" (Electric)
π Consequence: Carbon brushes are under Chapter 85 (Electrical), not Chapter 48. Misclassification leads to severe penalties.
β Correct Declaration Example:
"Carbon Paper, Horizontal, for Duplication, Paper Material, HS Code 4823.90.80.00, Origin: China"
π― 7. Conclusion: Professional Declaration, Cost Control!
π― Remember the Mantra:
πΉ "Paper is 48, Tariff is 25, Origin is China, Declare it Clearly!"
πΉ "HS Code 4823.90.80.00 is the key, 25% duty is the cost!"
π Tips:
- If your carbon paper is used for industrial gaskets, the HS code is still 4823.90.80.00.
- Always provide photos and specifications to prove it is a paper product, not an electrical or rubber component.
- Consider Applying for an Advance Ruling if the product is complex or has mixed materials.
π£ Take Action Now:
π Consult a professional customs broker + Provide product photos + Apply for HS Code pre-ruling
π Ensure smooth clearance, avoid delays, and calculate costs accurately!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Your every dollar of cost deserves precise calculation!
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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) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β 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 β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β 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.