Carbon Paper (Single Sheet)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823901000 | 35.0% | CN | US | Official Doc |
| 4823908000 | 35.0% | CN | US | Official Doc |
| 4823908680 | 35.0% | CN | US | Official Doc |
| 4823902000 | 35.0% | CN | US | Official Doc |
| 4823908000 | 35.0% | CN | US | Official Doc |
AI Analysis
π Carbon Paper (Single Sheet)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Carbon Paper"?
Carbon paper, in the context of modern international trade, refers to printed paper products used for transferring images or text from a top sheet to a bottom sheet through pressure (typically via typewriters, pens, or industrial stamping). While traditional multi-part forms are decreasing, specialized carbon paper sheets remain crucial for specific office, industrial, and archival applications.
In international trade, it is strictly classified under Chapter 48 (Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard). It is NOT classified as a chemical product or a printing press part.
β οΈ Key Distinction Points:
- If it is a single sheet of paper with one side coated for transfer purposes β It falls under HS 4823 (Other articles of paper/paperboard).
- If it is part of a bound book or set (e.g., carbonless copy paper sets), it might still fall under 4823 but with different sub-codes depending on specific national interpretations.
- Crucial Note: It is NOT "printing ink" (Chapter 32) nor "stationery" in the sense of pens/pencils (Chapter 96). It is a Paper Product.
π¦ II. HS Code Classification Details (Based on Provided Data)
According to the provided data <DATA>, Carbon Paper is classified under various sub-headings of HS Code 4823.90. The specific code depends on the packaging and precise physical form.
| HS Code | Product Description (from Data) | Key Characteristics | Tax Rate (Total) |
|---|---|---|---|
4823.90.10.00 |
Carbon Paper (Boxed) | Material: Paper; Form: Cut to size; Packaged in boxes. | 35.0% |
4823.90.80.00 |
Carbon Paper (General/Other) | Material: Paper/Cellulose; Form: Paper product; Fits general paper/cardboard category. | 35.0% |
4823.90.86.80 |
Carbon Paper Sets | Material: Paper; Form: Paper product; Classified as "Other paper products." Likely implies sets/units. | 35.0% |
4823.90.20.00 |
Carbon Paper (Vertical) | Material: Paper; Form: Paper product; Specific orientation/format noted as "Vertical." | 35.0% |
π Analysis of Codes:
- All listed HS codes fall under the 4823 heading: Other articles of paper pulp, paper, cellulosic web, paperboard.
- The variation between.10,.20,.80, and.86.80usually denotes specific dimensions, packaging types (boxed vs. loose), or specific sub-categories defined by the national customs authority (e.g., US HTS or similar 10-digit structure).
- Important: Since the input is "Single Sheet," it likely falls under.80(General) or.20(Vertical/Specific form) unless it is pre-packaged in a box, which would trigger.10.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Total Tax Rate: 35.0%
β Effective Date: Ongoing (Based on current trade policies)
π― Detailed Tariff Structure for All Listed HS Codes
| Component | Rate | Source / Legal Basis |
|---|---|---|
| Basic Duty Rate | 0.0% | Standard MFN (Most Favored Nation) rate for paper articles. |
| Section 301 Surcharge | 25.0% | USITC Footnote under Trade Act of 1974, Section 301. Applied to Chinese goods. |
| IEEPA Surcharge (Section 122) | 10.0% | International Emergency Economic Powers Act. Specific clause mentioned as "122 Clause Tariff." |
| Total Effective Rate | 35.0% | Sum of Basic + 301 + IEEPA. |
| De Minimis Exemption | β NOT Eligible | High tariff rate prevents eligibility for $800 de minimis entry (Section 321). |
| Calculation Base | CIF Value | Cost, Insurance, and Freight. |
π Explanation of Costs:
- Why 35%?
1. 0% is the standard duty for paper goods.
2. +25% is the aggressive Section 301 tariff on Chinese manufacturing.
3. +10% is an additional surcharge referenced as "122 Clause," which adds to the total burden.
- Result: Every $1,000 CIF value incurs $350 in duties. This is a high-cost category for direct import from China.
π οΈ IV. Customs Clearance Practical Advice (Risk Mitigation Guide)
β 1. Required Documentation Checklist
| Document | Mandatory? | Details & Tips |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state: "Carbon Paper, Paper Material, Cut to Size" or "Single Sheet Carbon Paper." Avoid vague terms like "Office Supplies." |
| β Packing List | βοΈ | Specify quantity (e.g., "500 Sheets") and packaging (e.g., "Loose in carton" vs. "Boxed"). This determines if 4823.90.10 (Boxed) or .80 (Other) applies. |
| β Product Description | βοΈ | Include dimensions (e.g., 8.5x11 inches) and material composition (Cellulose/Paper). |
| β Country of Origin | βοΈ | Must be marked "Made in China" on the product/packaging to ensure correct tariff application. |
β 2. Declaration Strategy (Key Tips)
π₯ "Be Specific on Form, Not Function!"
| Scenario | Recommended HS Code | Reasoning |
|---|---|---|
| Loose Single Sheets in a carton | 4823.90.80.00 |
Fits "Other paper products" not specifically boxed or sized for immediate retail in a box. |
| Pre-packaged in a Retail Box | 4823.90.10.00 |
Explicitly mentions "Boxed" (ηθ£ ) in the data. |
| Vertical/Oriented Sheets | 4823.90.20.00 |
If the product is specifically oriented or sized as "Vertical" (εη΄), use this code. |
| Sets/Multipacks | 4823.90.86.80 |
If sold as a "Set" (ε₯θ£ ), this code applies. |
β οΈ Warning: Do NOT misclassify as "Stationery Sets" (Chapter 96) or "Printing Supplies" (Chapter 37/96). It is Paper (Chapter 48).
β 3. Special Considerations
| Issue | Advice |
|---|---|
| Avoid "De Minimis" Abuse | Since the rate is 35%, attempting to use Section 321 (under $800) is risky. CBP (Customs and Border Protection) may audit and demand duties + penalties. |
| Packaging Declaration | If you ship loose sheets but label them as "Boxed" to match a specific code, ensure the physical shipment matches the description. Inconsistencies lead to inspections. |
| Material Verification | Ensure the product is indeed paper-based. If it contains significant chemical coatings beyond standard wax/oil for transfer, CBP might question the classification. Stick to "Cellulose/Paper" description. |
π V. Global Market Comparison (2026)
| Country/Region | HS Code (Similar) | Duty Rate | Remarks |
|---|---|---|---|
| πΊπΈ USA | 4823.90.xxxx |
35% (China Origin) | High due to 301 + IEEPA surcharges. |
| π¨π³ China | 4823.90.90 |
~5-10% | Lower import duty, but this is for import into China. |
| πͺπΊ EU | 4823.90.85 |
~0-4% | No Section 301 equivalent. Lower tax burden. |
| π¬π§ UK | 4823.90.90 |
~0-5% | Post-Brexit tariffs are generally low for paper goods. |
π Conclusion:
The US market is the most expensive for importing Carbon Paper from China due to the 35% total duty.
If cost-sensitive, consider:
1. Sourcing from Vietnam/Malaysia (if applicable) to avoid China-specific surcharges.
2. Local Distribution: Import large quantities to a bonded warehouse in the US and distribute domestically to manage cash flow.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Classifying as "Stationery" (e.g., 9608 or 9609)
π Consequence: Wrong chapter. Carbon paper is Paper (48), not a pen or pencil. Penalty for misclassification.
β Mistake 2: Assuming "De Minimis" ($800) exemption applies
π Consequence: Denied. The 35% rate disqualifies it from streamlined entry. Expect full duty assessment + handling fees.
β Mistake 3: Vague Description: "Paper Sheets"
π Consequence: Customs may hold shipment for Classify Review (CBP Exam). Delays of 2-4 weeks common.
β Correct Declaration Example:
"Carbon Paper, Single Sheet, Paper Material, Cut to Size, 8.5x11 inches, Country of Origin: China, HS Code: 4823.90.80.00"
π― VII. Conclusion: Precision in Classification Saves Money
π― Key Takeaway:
πΉ "Carbon Paper is Paper (48), Not Stationery!"
πΉ "35% Total Duty: 0% Base + 25% Sec 301 + 10% IEEPA"
πΉ "Match Packaging to Code: Boxed = .10, Loose/Other = .80"
π Final Advice:
If your business volume is high, consider pre-ruling with CBP to confirm the specific sub-code (.10 vs .80 vs .20) based on your exact packaging. This avoids costly errors at the port of entry.
β¨ Professional Clearance, From Accurate Classification Begins!
πΌ Every Dollar of Duty Counts β Optimize Your Supply Chain Today!
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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.