Color Photo Paper (Waterproof)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823906000 | 35.0% | CN | US | Official Doc |
| 4823906700 | 35.0% | CN | US | Official Doc |
| 4811908030 | 35.0% | CN | US | Official Doc |
| 4811909030 | 35.0% | CN | US | Official Doc |
| 9006990000 | 21.4% | CN | US | Official Doc |
| 9006690150 | 10.0% | CN | US | Official Doc |
| 482119 | 0.0% | CN | US | Official Doc |
| 482190 | 0.0% | CN | US | Official Doc |
| 4911996000 | 17.5% | CN | US | Official Doc |
| 4911914040 | 17.5% | CN | US | Official Doc |
| 3921905010 | 39.8% | CN | US | Official Doc |
| 3921904010 | 39.2% | CN | US | Official Doc |
Product Images
AI Analysis
πΈ Color Photo Paper (Waterproof): HS Code Classification & Customs Clearance Guide
π HS Code Reference & Customs Strategy | 2026 Tax Rate Analysis | Professional Clearance Guide
π I. Product Definition: What is "Waterproof Color Photo Paper"?
Color Photo Paper (Waterproof) refers to specialized photographic paper treated with waterproof coatings (usually polyethylene, resin-coated, or ceramic-based) to prevent ink bleeding and ensure durability in humid environments. In international trade, it is crucial to distinguish between raw/blank photo paper and printed/photo-based articles.
β οΈ Key Classification Logic: - If the paper is blank (unprinted) and specifically designed for photographic use β It falls under Heading 4821 or 4811 (depending on coating and format). - If the paper is already printed with images, designs, or advertisements β It falls under Chapter 49 (Printed Matter). - If it is a composite material (e.g., plastic-coated with significant plastic content used for decorative purposes) β It might fall under Chapter 39 (Plastics), but this is rare for standard photo paper.
π¦ II. HS Code Classification Details (2026 Tariff Nomenclature)
Based on the provided data, here are the relevant HS Codes for "Color Photo Paper (Waterproof)" and similar paper/plastic composite products. Note that some entries in the data are for printed matter or plastic composites, which are included for comparison but may not apply to blank paper.
| HS Code | Product Description | Applicability to "Color Photo Paper (Waterproof)" | Notes |
|---|---|---|---|
4821.19 |
Other paper and paperboard... for photographic or cinematographic purposes, including photographic paper, whether or not sensitized, but not developed or printed. | β Primary Match for Blank Paper | Applies to blank photographic paper, sensitized or not. If "waterproof" means resin-coated (RC) paper for inkjet/dye-sub, this is the most likely heading. |
4821.90 |
Other paper and paperboard... for other purposes, including waterproofed paper used for printing or photographic purposes. | β οΈ Alternative for Blank Waterproof Paper | If the paper is waterproofed but not strictly "photographic" in the sensitized sense, or for general photographic use (e.g., backup rolls). |
4811.90.80.30 |
Weighing over 30 g/mΒ² Direct thermal coated paper (in strips/rolls >15cm or sheets >36x15cm). | β Unlikely | Unless your "waterproof photo paper" is specifically direct thermal paper (used in thermal printers), this does not apply. Most color photo papers are not thermal. |
4811.90.90.30 |
Other Direct thermal coated paper. | β Unlikely | Same as above. Applies only to direct thermal paper. |
4823.90.60.00 |
Of coated paper or paperboard: Gaskets, washers and other seals. | β Not Applicable | Only for seals/gaskets made of paper. |
4823.90.67.00 |
Of coated paper or paperboard: Other. | β οΈ Possible for Cut/Shape Paper | If the photo paper is cut to specific shapes (not rolls/sheets) and not for printing/photos, but this is rare for photo paper. Usually for cut-out decorations. |
4911.99.60.00 |
Other printed matter... printed on paper in whole or in part by a lithographic process. | β For Printed Photo Paper | If the "waterproof photo paper" is already printed with images (e.g., pre-printed backgrounds, decorative prints), it falls here. |
4911.91.40.40 |
Pictures, designs and photographs: Printed not over 20 years... Other. | β For Printed Photos | If you are importing printed photographs or prints on waterproof paper, this applies. |
3921.90.50.10 |
High pressure paper reinforced decorative laminates. | β Not Applicable | This is for thick laminate panels, not standard photo paper. |
3921.90.40.10 |
Flexible Reinforced with paper. | β οΈ Edge Case | Only if the product is a plastic film reinforced with paper (e.g., waterproof paper-backed vinyl for decals). Not standard photo paper. |
π Critical Distinction:
- Blank Waterproof Photo Paper β4821.19or4821.90
- Pre-Printed Waterproof Photo Paper β4911.99.60.00or4911.91.40.40
- Direct Thermal Waterproof Paper β4811.90.80.30(if >30g/mΒ²)
π° III. 2026 Tariff Rate Breakdown (Including Surtaxes)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Post-2025 Tariffs Apply
π― 1. 4821.19 / 4821.90 β Blank Photographic/Waterproof Paper
| Item | Content |
|---|---|
| Base Tariff | Failed to retrieve (Data Error) |
| Surtax | Failed to retrieve (Data Error) |
| Total Tax | Error |
| Note | β οΈ Data Missing: The provided dataset does not contain tax rates for 4821.19 or 4821.90. However, typical base tariffs for photo paper are 0-3%. Given the 25% USITC surcharge on many Chinese paper products, expect ~25-28% total duty. Verify with a customs broker. |
π Explanation:
- Since tax data is "Error" in the source, do not assume 0%.
- Many coated paper products from China face 25% Section 301 tariffs.
- Recommendation: Assume a minimum of 25% total duty unless proven otherwise.
π― 2. 4911.99.60.00 β Printed Matter (Lithographic)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Surtax | +7.5% |
| Total Tax | 7.5% |
| Tax Detail | "Base Tariff: 0.0%, Surtax: 7.5%" |
| Legal Basis | Likely under Section 301 (7.5% on some printed materials) |
π Note: This rate applies only if the paper is already printed via lithographic process (e.g., pre-printed wallpaper, decorative prints).
π― 3. 4911.91.40.40 β Printed Pictures/Photographs
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Surtax | +7.5% |
| Total Tax | 7.5% |
| Tax Detail | "Base Tariff: 0.0%, Surtax: 7.5%" |
| Legal Basis | Section 301 surcharge on printed photos |
π Note: Applies to printed photographs on any paper, including waterproof paper.
π― 4. 4811.90.80.30 & 4811.90.90.30 β Direct Thermal Paper
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Surtax | +25.0% |
| Total Tax | 25.0% |
| Tax Detail | "Base Tariff: 0.0%, Surtax: 25.0%" |
| Legal Basis | Section 301 on paper products |
π Note: Only if your "waterproof" paper is direct thermal (used in receipt printers, label printers). Most color photo papers are not thermal.
π― 5. 3921.90.40.10 β Flexible Reinforced with Paper
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Surtax | +25.0% |
| Total Tax | 29.2% |
| Tax Detail | "Base Tariff: 4.2%, Surtax: 25.0%" |
π Note: Only if the product is a plastic film with paper reinforcement (e.g., waterproof paper-backed vinyl). Not standard photo paper.
π οΈ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Documentation Checklist (Mandatory)
| Document | Required | Purpose |
|---|---|---|
| β Commercial Invoice | βοΈ | Clearly state: "Blank Color Photo Paper, Waterproof, RC Coated" or "Printed Photos on Waterproof Paper". |
| β Product Specification Sheet | βοΈ | Must specify: Weight (g/mΒ²), Coating Type (Resin/Ceramic), Format (Roll/Sheet), and whether sensitized or unprinted. |
| β HS Code Justification Letter | βοΈ | Explain why it falls under 4821.19 (blank) vs. 4911 (printed). |
| β Certificate of Origin | βοΈ | To determine origin (China faces surtaxes). |
| β Photos of Product | βοΈ | Show packaging, label, and sample (if blank, show unprinted; if printed, show image). |
| β FCC/CE Certificates | βοΈ | Not required for paper, but helpful if electronic components are included. |
β 2. Classification Strategy (Key Tips)
π₯ Golden Rule: "Blank is 4821, Printed is 4911!"
| Scenario | Correct HS Code | Tax Rate | Why? |
|---|---|---|---|
| Blank, Waterproof, Color Photo Paper (for inkjet/dye-sub) | 4821.19 or 4821.90 |
~25% (Estimated) | It's "photographic paper, not developed or printed." Tax data is missing, but expect 25% surtax. |
| Pre-Printed Waterproof Paper (e.g., decorative prints) | 4911.99.60.00 |
7.5% | It's "printed matter." Lower surtax. |
| Printed Photographs on waterproof paper | 4911.91.40.40 |
7.5% | It's a "photograph." Lower surtax. |
| Direct Thermal Waterproof Paper (for labels) | 4811.90.80.30 |
25.0% | It's "thermal coated paper." Higher surtax. |
| Paper Reinforced with Plastic Film | 3921.90.40.10 |
29.2% | It's a plastic composite. Highest tax. |
β οΈ Warning:
- Do not misdeclare "Blank Photo Paper" as "Printed Matter" to get 7.5% tax. This is fraud and can lead to penalties, seizures, and audits.
- If the paper is sensitized (pre-coated for chemical development), it must be declared under4821.19.
β 3. Special Cases
| Scenario | Handling Advice |
|---|---|
| Waterproof Paper for Outdoor Signage | If it's a plastic film with paper backing, consider 3921.90.40.10 (29.2%). If it's just coated paper, use 4821.19. |
| OEM Custom Photo Paper | Provide sample + spec sheet. Prove it's blank if claiming 4821.19. |
| Mixed Shipment (Blank + Printed) | Declare separately. Blank under 4821.19, Printed under 4911.99.60.00. Do not mix to avoid confusion. |
| Direct Thermal vs. Inkjet | Clearly state "Inkjet Compatible" or "Thermal." If thermal, use 4811.90.80.30. |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 4821.19 (Blank) |
~25% (Estimated) | High surtax on paper. Printed (4911) is 7.5%. |
| πΊπΈ USA | 4911.99.60.00 (Printed) |
7.5% | Lower tax for printed matter. |
| π¨π³ China | 4821.19 |
0-5% | Low import duty for raw paper. |
| πͺπΊ EU | 4821.19 |
~4-6% | Standard duty for photographic paper. |
| π¬π§ UK | 4821.19 |
~4-6% | Post-Brexit tariffs may vary. |
| π¦πΊ Australia | 4821.19 |
5% | No major surtax. |
| π―π΅ Japan | 4821.19 |
0-3% | Very low tariffs for photo paper. |
π Conclusion:
- USA is the most expensive market for blank photo paper due to surtaxes (~25%).
- Printed photo paper benefits from lower surtaxes (7.5%) in the US.
- China, EU, UK, AU, JP have much lower tariffs, making them better markets for blank paper exports.
π VI. Common Mistakes & Pitfalls (Learn from Others)
β Mistake 1: Declaring Blank Waterproof Photo Paper as "Printing Paper" (HS 4802).
π Consequence: Customs may reject or reclassify, leading to delays. Photo paper has specific coatings and is governed by Heading 4821.
β Mistake 2: Declaring Printed Photos as "Blank Paper" to avoid surtax.
π Consequence: Fraud. Penalties, seizure, and blacklisting.
β Mistake 3: Ignoring "Waterproof" coating type.
π Consequence: If it's a plastic composite, it may fall under Chapter 39 (29.2% tax) instead of Chapter 48. Be precise in description.
β Mistake 4: Not specifying "Sensitized" status.
π Consequence: If sensitized, it must be 4821.19. If not, it could be 4821.90. Misclassification leads to tax errors.
β Correct Description Example:
"Blank Color Photo Paper, Waterproof, Resin-Coated (RC), 250g/mΒ², 100x152mm Sheets, Unprinted, for Inkjet Printing"
HS Code:4821.19
π― VII. Conclusion: Accurate Classification Saves Money!
π― Remember the Mantra:
πΉ "Blank is 4821 (25%), Printed is 4911 (7.5%), Thermal is 4811 (25%)."
πΉ "Waterproof doesn't mean Plastic Composite. It's usually still Paper."
πΉ "Declare accurately, or face 25%+ penalties!"
π Pro Tip:
If you are exporting blank photo paper to the US, consider pricing in the 25% surtax or exploring third-country sourcing (e.g., Vietnam, Malaysia) for potential tariff exemptions.
For printed items, leverage the 7.5% rate by ensuring the printing is done before shipment.
π£ Action Required:
π Contact a Customs Broker: Verify
4821.19tax rate for your specific product.
π Prepare Spec Sheets: Include coating type, weight, and format.
π¦ Label Clearly: "Blank" or "Printed" must be obvious on packaging.
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Dollar Saved in Tariffs is Pure Profit!
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.