Coated Perforated Card Paper
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4811904090 | 35.0% | CN | US | Official Doc |
| 4814900200 | 17.5% | CN | US | Official Doc |
| 4823903100 | 35.0% | CN | US | Official Doc |
| 4823906700 | 35.0% | CN | US | Official Doc |
| 4811904090 | 35.0% | CN | US | Official Doc |
AI Analysis
π Coated Perforated Card Paper (Punch Cards)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π Part 1: Product Definition & Classification: What is "Coated Perforated Card Paper"?
Coated perforated card paper, commonly known as Punch Cards or Computer Card Paper, is a specialized paper product used for data storage, machine control, and historical computing systems. In international trade, it is primarily classified under Chapter 48 (Paper and Paperboard) because its core identity is defined by its material (cellulose/fiber) and physical form (rolls), rather than its end-use application.
β οΈ Key Distinction Point:
- If the product is raw paper rolls (whether coated, unperforated, or pre-perforated) made of cotton or wood pulp β It falls under Chapter 48.
- If it is a finished finished goods (e.g., printed forms, specific machine parts) β It might fall under Chapter 85 or 90, but for bulk "Coated Perforated Card Paper" in roll form, HS Code 48xx is the standard.
π¦ Part 2: HS Code Classification Details (2026 Latest Tariff Authority Mapping)
Based on the provided data, here is the detailed breakdown for Coated Perforated Card Paper. Note that while the product is "perforated," customs classification often prioritizes the material composition and base form (rolls) unless specific subheadings for "punch cards" exist as finished articles. In this dataset, it is classified under general paper/cardboard subheadings.
| HS Code | Product Description | Application Scenario | Material/Form | Total Tax Rate |
|---|---|---|---|---|
4823.90.31.00 |
Paper/Cardboard, cellulose fibers, unperforated rolls, for punch cards | Historical data cards, industrial control inputs | β Cellulose fiber, Roll form | 35.0% |
4823.90.67.00 |
Paper/Cardboard, coated or impregnated, cellulose fiber, rolls | Coated card paper for high-precision punching/machining | β Coated, Cellulose fiber, Roll form | 35.0% |
4811.90.40.90 |
Other paper articles, cotton paper, roll form | General cotton-based paper rolls, broader category | β Cotton paper, Roll form | 35.0% |
4814.90.02.00 |
Paper wall coverings, window transparencies, roll form | Note: This code is less relevant for punch cards but listed in data | β Paper, Window cover type | 17.5% |
π Critical Analysis:
- Primary Recommendation: For "Coated Perforated Card Paper," the most accurate fit among the options is4823.90.67.00(Coated paper/cardboard) or4823.90.31.00(Unperforated, for punch cards).
- Why4823? This chapter covers "Other articles of paper pulp, paper, cellulose fibre board." It specifically handles paper products that are cut, perforated, or otherwise converted but remain as paper articles.
- Why not4811?4811is for "Paper, paperboard, cellulose wadding and fabrics... coated, impregnated, covered, surface-coloured, surface-decorated or printed." If the paper is specifically cotton-based (high durability for punching),4811.90.40.90is also a valid candidate, as seen in the data.
- Warning: Do not classify as4814.90.02.00(Window transparencies) unless the product is explicitly a decorative/window film, as this would be a misclassification leading to lower duty but potential penalties for wrong HS code.
π° Part 3: 2026 Latest Tariff Rate Breakdown (Including Additional Taxes, Policy Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Post-November 10, 2025 (Current Status)
The dataset indicates a Total Tax Rate of 35.0% for the primary card paper codes (4823.90.31.00, 4823.90.67.00, 4811.90.40.90) and 17.5% for 4814.90.02.00.
π― 1. 4823.90.67.00 & 4823.90.31.00 β Coated/Unperforated Card Paper Rolls
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| USITC Additional Tariff (Section 301) | +25.0% (Footnote 9903.88.01 / Section 301 List 4) |
| IEEPA Additional Tariff (122 Terms) | +10.0% (Targeting China/HK products under IEEPA) |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β Not Eligible (denied under Section 301/IEEPA rules for Chinese goods) |
| Legal Path | IEEPA:122 β USITC:4823.90.67.00 β FOOTNOTE:301-4823 |
π Explanation:
- The 25% is the standard Section 301 tariff on many Chinese paper products.
- The 10% is an additional surcharge applied under the 122 terms (often linked to specific trade remedies or emergency powers).
- Total 35% is a significant cost factor. Buyers must budget for this high duty.
π― 2. 4811.90.40.90 β Cotton Paper Rolls
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Additional Tariff | +25.0% |
| IEEPA Additional Tariff | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β Not Eligible |
| Legal Path | IEEPA:122 β USITC:4811.90.40.90 β FOOTNOTE:301-4811 |
π Explanation:
- Even if labeled as "Cotton Paper," it attracts the same 35% total duty as other paper articles from China under this tariff structure.
π― 3. 4814.90.02.00 β Paper Window Transparencies (Lower Duty Category)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Additional Tariff | +7.5% |
| IEEPA Additional Tariff | +10.0% |
| Total Effective Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Eligibility | β Not Eligible |
| Legal Path | IEEPA:122 β USITC:4814.90.02.00 β FOOTNOTE:301-4814 |
β οΈ Warning: Only use this code if the product is genuinely a window covering/transparency. Misclassifying card paper as window film to save 17.5% tax is high-risk and can lead to seizure or penalties.
π οΈ Part 4: Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Document Checklist (Mandatory)
| Document | Required? | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must state: Material (Cotton/Fiber), Coating Type, Dimensions, Roll Diameter, Core Size. |
| β Photos of Product | βοΈ | Show the perforation holes and coated surface clearly. |
| β Bill of Lading / Invoice | βοΈ | Must clearly describe as "Coated Perforated Card Paper Rolls" or "Punch Card Paper." |
| β Certificate of Origin | βοΈ | To confirm Chinese origin (triggering 35% tax) or other origin for potential exemptions. |
| β Declaration of Non-Medical/Non-Direct Use | β οΈ | If applicable, clarify it is for industrial data input, not medical or sensitive use. |
β 2. Classification Strategy (Key Mnemonics)
π₯ βRoll Form, Fiber Base, Chapter 48; Coating & Perforation donβt change the core!β
| Scenario | Correct HS Code | Tax Rate | Incorrect Approach |
|---|---|---|---|
| Coated Card Paper Rolls (Perforated or not) | 4823.90.67.00 |
35% | Classifying as 4814 (Window film) β Risk of audit |
| Cotton Paper Rolls | 4811.90.40.90 |
35% | Classifying as 4823 if material is cotton β Minor discrepancy |
| Unperforated Rolls for Punch Cards | 4823.90.31.00 |
35% | Classifying as finished "Punch Cards" (if any such code exists) β May be higher duty |
| Window Transparency Film | 4814.90.02.00 |
17.5% | Using this for card paper β Customs Fraud Risk |
β 3. Special Considerations
| Situation | Advice |
|---|---|
| High Value Shipments | Since tax is 35%, ensure CIF value is accurate. Over-invoicing can lead to fines; under-invoicing can lead to delays. |
| Mixed Containers | If shipping card paper with other goods, declare separately. Do not mix 4814 (17.5%) with 4823 (35%) without clear separation. |
| Pre-Perforated vs. Unperforated | 4823.90.31.00 specifies "unperforated," but 4823.90.67.00 covers "coated." If perforated, 4823.90.67.00 is often safer as it covers "other" coated articles. Check with a customs broker for the exact perforation depth criteria. |
| Cotton vs. Wood Pulp | If the paper is 100% cotton, 4811 may be more precise. If itβs wood pulp with coating, 4823 is correct. Material declaration is critical. |
π Part 5: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 4823.90.67.00 |
35% | High duty due to Section 301 + IEEPA. No de minimis. |
| π¨π³ China | 4823.90.67.00 |
~10-13% | Standard MFN rate. No Section 301. |
| πͺπΊ EU | 4823.90.90 |
~6.5% | Standard EU duty for other paper articles. |
| π¬π§ UK | 4823.90.90 |
~6.5% | Post-Brexit tariff, similar to EU. |
| π¦πΊ Australia | 4823.90.00 |
5% | Preferential rates may apply if FTA exists. |
π Conclusion:
- The USA is the most expensive market for this product due to the 35% combined tariff.
- Strategy: Consider sourcing from Vietnam or Thailand if available, as these countries may have lower or zero Section 301 tariffs (subject to current trade rules).
π Part 6: Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Classifying perforated card paper as "Finished Punch Cards" (if under Chapter 85)
π Consequence: Wrong HS code, potential higher duty, or rejection if no such code fits.
π Fix: Stick to Chapter 48 for paper rolls, even if perforated.
β Error 2: Misclassifying as 4814.90.02.00 (Window Transparencies) to save tax
π Consequence: 17.5% vs 35% savings is tempting, but customs will reject this if the product is clearly card stock. Penalties include back taxes + interest.
π Fix: Use 4823.90.67.00 for coated paper.
β Error 3: Ignoring the "Cotton" vs. "Fiber" distinction
π Consequence: Using 4823 for 100% cotton paper may lead to a request for correction.
π Fix: If 100% cotton, use 4811.90.40.90.
β Correct Declaration Example:
"Coated Perforated Card Paper Rolls, 100% Wood Pulp, Width 8.25", 200m/roll, for Data Entry Machines, HS Code 4823.90.67.00"
π― Part 7: Conclusion: Precise Classification, Cost Control
π― Key Takeaways:
πΉ "Rolls are Paper: Chapter 48 applies, regardless of perforation."
πΉ "Coated? Use 4823.90.67.00. Cotton? Use 4811.90.40.90."
πΉ "USA Duty is 35%: Budget accordingly, or seek alternative origins."
π Pro Tip:
If your company imports large volumes, consider applying for an Import Duty Exemption if the paper is used for scientific or humanitarian purposes (rare for punch cards). Otherwise, ensure the Certificate of Origin is perfectly aligned with the HS code to avoid any "Origin Fraud" flags.
π£ Immediate Action:
π Confirm Material Composition: Is it Cotton or Wood Pulp?
π Verify Perforation: Does it trigger a "Finished Article" classification in any other code?
π Consult Customs Broker: For a Pre-Ruling on4823.90.67.00vs4823.90.31.00based on your specific product specs.
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Your Cost Structure Depends on 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) 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.