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Coated Paper Roll

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
4811594020 35.0% CN US Official Doc
4811596000 35.0% CN US Official Doc
4810391200 35.0% CN US Official Doc
4810311080 35.0% CN US Official Doc
4811596000 35.0% CN US Official Doc

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🌟 Coated Paper Roll – HS Code & Tariff Guide (2026) | Full Compliance & Customs Clearance Strategy


πŸ“Œ I. Product Definition & Classification: What Exactly Is "Coated Paper Roll"?

Coated paper roll refers to continuous rolls of paper that have been treated with a coating layerβ€”typically high-precision mineral coatings (like kaolin clay) or plastic-based coatingsβ€”to enhance surface smoothness, printability, and visual quality. These are widely used in high-end printing, packaging, labels, and digital imaging applications.

⚠️ Critical Distinction: - If the coating is inorganic (e.g., kaolin, silica) β†’ falls under coated paper. - If the coating contains plastic (e.g., polyethylene, PVC) β†’ classified as plastic-coated paper, which may trigger different tariff treatments.

βœ… Key Features: - Roll form (not cut sheets or folded boxes) - No folding or box-making function (rules out cardboard packaging HS codes) - Coated surface for printing, branding, or protection


πŸ“¦ II. HS Code Classification Breakdown (2026 U.S. Tariff Schedule – Official Data)

HS Code Product Description Matching Criteria Tax Rate Notes
4811.59.40.20 Coated paper, in roll form, made of paperboard, with no conflict with folding boxboard use βœ… Roll shape
βœ… Coated paper
βœ… No box-making function
35.0% Standard coated paper, no plastic
4811.59.60.00 Kraft paper, in roll form, coated with plastic or polymer-based layer βœ… Roll form
βœ… Kraft paper
βœ… Plastic coating present
35.0% Plastic-coated paper β†’ treated as coated composite
4810.39.12.00 Coated kraft paper (roll), coated with kaolin or other inorganic substances βœ… Roll form
βœ… Kraft paper
βœ… Inorganic coating (kaolin)
35.0% High-precision coating, industrial-grade
4810.31.10.80 Coated kraft paper/boards (roll), coated with kaolin or inorganic materials, no fiber/weight conflict βœ… Roll form
βœ… Coated
βœ… No fiber/weight exclusion
35.0% Broad coverage, no restrictions
4811.59.60.00 Kraft paper roll, coated, treated, or covered (e.g., with plastic) βœ… Roll form
βœ… Coated/impregnated
βœ… Paper-based
35.0% Duplicate entry – confirms plastic-coated status

πŸ” Why These Codes Apply? - All entries are in roll form β†’ rules out sheet-based or boxboard classifications. - All involve coating (inorganic or plastic) β†’ fits "coated paper" definition. - None are used for folding cartons β†’ excludes 4819 or 4810.99 subheadings.


πŸ’° III. 2026 U.S. Tariff Breakdown (Detailed & Compliant)

βœ… Applicable Country: United States (US)
βœ… Origin: China (CN)
βœ… Effective Date: November 10, 2025 (and ongoing)

🎯 1. 4811.59.40.20 – Coated Paper Roll (Inorganic Coating)

Tax Component Rate Legal Basis Explanation
Basic Duty 0% Section 9903.01.25 Standard U.S. tariff rate
USITC Section 301 Tariff +25% USITC:9903.88.01 Imposed under Section 301 for Chinese goods
IEEPA Tariff (122 Clause) +10% IEEPA:9903.01.24 Emergency economic powers against China
Total Effective Rate 35.0% β€” Sum of all components

πŸ“Œ Legal Pathway:
IEEPA:9903.01.24 β†’ USITC:9903.88.01 β†’ 4811.59.40.20


🎯 2. 4811.59.60.00 – Plastic-Coated Kraft Paper Roll (Dual Use)

Tax Component Rate Legal Basis Explanation
Basic Duty 0% Section 9903.01.25 No base tariff
USITC Section 301 Tariff +25% USITC:9903.88.01 Applies to all Chinese-origin coated paper
IEEPA Tariff (122 Clause) +10% IEEPA:9903.01.24 Applies to plastic-coated or composite materials
Total Effective Rate 35.0% β€” Same as above

πŸ“Œ Why Plastic Coating Triggers Same Rate?
- Plastic coating makes it a composite material (paper + polymer). - Even if the paper is kraft, plastic content triggers IEEPA + Section 301. - No exemption β€” even if <5% plastic.


🎯 3. 4810.39.12.00 – Kaolin-Coated Kraft Paper Roll

Tax Component Rate Legal Basis Explanation
Basic Duty 0% Section 9903.01.25 Standard
USITC Section 301 Tariff +25% USITC:9903.88.01 Applies to all Chinese paper products
IEEPA Tariff (122 Clause) +10% IEEPA:9903.01.24 Applies to all coated paper from China
Total Effective Rate 35.0% β€” No variation

πŸ“Œ Key Note:
- Kaolin (clay) is inorganic, but still triggers 35% due to origin (China) and coating process. - No exception for mineral coatings β€” only non-Chinese origin can avoid this.


🎯 4. 4810.31.10.80 – Coated Kraft Paper/Board (Roll Form)

Tax Component Rate Legal Basis Explanation
Basic Duty 0% Section 9903.01.25 No base duty
USITC Section 301 Tariff +25% USITC:9903.88.01 Applies to all Chinese paper
IEEPA Tariff (122 Clause) +10% IEEPA:9903.01.24 Applies to all coated paper from China
Total Effective Rate 35.0% β€” Same as others

πŸ“Œ Why This Code Applies?
- Covers any coated kraft paper or board in roll form. - No mention of weight or fiber content β†’ broad scope. - No conflict with other classifications.


πŸ› οΈ IV. Customs Clearance Best Practices (Pro Tips for Success)

βœ… 1. Required Documentation (Must-Have)

Document Why It’s Critical Format
βœ… Commercial Invoice Must state: "Coated Kraft Paper Roll, Plastic-Coated / Kaolin-Coated, in Roll Form" PDF/Excel
βœ… Packing List Show roll dimensions, weight, number of rolls Clear, labeled
βœ… Product Specification Sheet Detail: coating type (kaolin/plastic), thickness, GSM, roll diameter Technical PDF
βœ… Certificate of Origin (CO) Prove origin (e.g., China, Vietnam, Mexico) Issued by Chamber of Commerce
βœ… Third-Party Test Report Confirm coating type (e.g., SEM/EDS for plastic content) Lab-issued
βœ… Photos of Product (Rolls) Show coating surface, roll end, label, packaging High-res, labeled
βœ… HS Code Pre-Ruling (Optional but Recommended) Get official U.S. Customs pre-approval Apply via CBP Form 1901

βœ… 2.η”³ζŠ₯ζŠ€ε·§ (η”³ζŠ₯口诀)

πŸ”₯ "Roll form, not box, coating type, not weight β€” plastic or clay, 35% it is!"

Scenario Correct HS Code Wrong Code Risk
Plastic-coated kraft roll 4811.59.60.00 4810.39.12.00 Higher tax risk
Kaolin-coated kraft roll 4810.39.12.00 or 4810.31.10.80 4811.59.40.20 Misclassification
Non-plastic coated roll 4811.59.40.20 4811.59.60.00 Overpaying
Roll used for packaging ❌ Not allowed β€” must not be for folding boxes 4819 Seizure risk

βœ… 3. Special Cases & Risk Mitigation

Situation Solution
Plastic coating < 5% Still classified as plastic-coated β†’ 35% applies
Rolls from Vietnam/Mexico Apply for IEEPA exemption β†’ 0% tariff
Coating type unknown Submit lab test report β†’ avoid misclassification
Multiple coatings (e.g., kaolin + plastic) Use 4811.59.60.00 β†’ plastic-coated rule applies
Custom roll size Confirm with CBP β€” no size exemption

🌍 V. Global Market Tariff Comparison (2026)

Country Recommended HS Code Base Duty Additional Taxes Total Effective Rate Notes
πŸ‡ΊπŸ‡Έ USA 4811.59.60.00 / 4810.39.12.00 0% +25% (USITC) +10% (IEEPA) 35.0% High risk if Chinese origin
πŸ‡¨πŸ‡³ China 4811.59.60.00 5% None 5% No extra tariffs
πŸ‡ͺπŸ‡Ί EU 4811.59.60.00 0% None 0% If CE compliant
πŸ‡¦πŸ‡Ί Australia 4811.59.60.00 5% None 5% No extra charges
πŸ‡―πŸ‡΅ Japan 4811.59.60.00 0% None 0% No tariffs

πŸ“Œ Insight:
- Only the U.S. imposes 35% on Chinese-origin coated paper rolls. - Vietnam/Mexico-origin rolls can be exempt from IEEPA β€” 0% tariff.


πŸ“Œ VI. Common Mistakes & How to Avoid Them (Avoid Costly Penalties!)

❌ Mistake 1: Claiming "non-plastic" coating without lab proof
πŸ‘‰ Result: Customs flags for plastic content β†’ 35% tax + penalties

❌ Mistake 2: Using 4819 (cardboard boxes) for coated rolls
πŸ‘‰ Result: Seizure or rejection β€” rolls are not for folding boxes

❌ Mistake 3: Not declaring coating type in invoice
πŸ‘‰ Result: Incorrect HS Code β†’ audit risk

❌ Mistake 4: Splitting roll shipment into multiple entries
πŸ‘‰ Result: Each entry taxed at 35% β†’ cumulative cost explosion

βœ… Best Practice:

β€œCoated Kraft Paper Roll, 1000 mm Width, 1500 m Length, Coated with Kaolin Clay (Inorganic), No Plastic, Roll Form, Origin: China, CO: CN-2025-XXXXX”


🎯 VII. Final Verdict: Stay Compliant, Stay Profitable!

βœ… Key Rule:
All coated paper rolls from China β†’ 35.0% tariff
- Whether coated with kaolin, plastic, or composite materials
- Whether kraft, paperboard, or high-gsm
- Roll form = No exemption

πŸ”₯ Pro Tip:
- Source from Vietnam/Mexico β†’ Apply for IEEPA exemption β†’ 0% tariff - Get a pre-ruling from CBP β†’ avoid surprises - Use lab reports to prove coating type


πŸ“£ Call to Action: Secure Your Supply Chain Now!

πŸ“ž Contact a U.S. Customs Broker + Submit Product Photos + Request HS Code Pre-Ruling
πŸš€ Avoid 35% surprise taxes β€” get your coated paper roll cleared fast, legally, and profitably!


✨ Professional Compliance Starts Here!
πŸ’Ό Your next shipment’s success depends on one accurate HS Code.
🎯 Get it right β€” the first time.

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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.