Crepe Paper, Crinkled Paper, Embossed Paper
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823908680 | 35.0% | CN | US | Official Doc |
| 4823908620 | 35.0% | CN | US | Official Doc |
| 4823908000 | 35.0% | CN | US | Official Doc |
| 4823906700 | 35.0% | CN | US | Official Doc |
| 4823908680 | 35.0% | CN | US | Official Doc |
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AI Analysis
π Crepe Paper, Crinkled Paper, Embossed Paper
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
π 1. Product Definition: What is "Crepe/Embossed Paper"?
Crepe paper, crinkled paper, and embossed paper are specialized paper products characterized by their textured surface. They are not standard flat sheets but possess distinct physical modifications:
- Crepe/Crinkled Paper (η±ηΊΉηΊΈ/εθ±ηΊΈ): Paper treated to create longitudinal wrinkles or folds, giving it a stretchable, textured surface. Often used for decoration, crafts, and gift wrapping.
- Embossed/Punched Paper (εθ±/ζεηΊΈ): Paper with patterns raised (embossed) or holes punched through it.
β οΈ Critical Distinction for Classification:
In international trade, the classification depends heavily on the final form and processing level:
1. Rolled/Sheets (Raw Material/Intermediate): If the paper is still in rolls or large sheets, primarily used as a raw material for further manufacturing, it falls under general "Other articles of paper" (4823.90.67.00 or 4823.90.80.00).
2. Cut to Size/Shape (Finished Product): If the paper has been cut into specific dimensions, shapes, or is packaged as a final consumer good (e.g., crepe paper streamers, pre-cut decorations), it is classified under "Other" cut paper products (4823.90.86.20 or 4823.90.86.80).
π Key Rule:
- If it is cut into specific shapes/sizes for end-use β4823.90.86.xx
- If it is rolled/unrolled (semi-finished) β4823.90.67.00or4823.90.80.00
π¦ 2. HS Code Classification Matrix (2026 Tariff Schedule)
| HS Code | Product Description | Applicable Scenario | Form Factor |
|---|---|---|---|
4823.90.86.80 |
Crepe/Crinkled/Embossed Paper; Cut to size or shape; Other paper articles | Finished decorative items, cut streamers, specific shaped crafts | β Cut to Shape |
4823.90.86.20 |
Crepe/Crinkled/Embossed Paper; Semi-finished/Intermediate; Embossed/Punched | Raw material/Intermediate stock, rolls of embossed paper for further processing | β οΈ Semi-finished |
4823.90.80.00 |
Crepe, Crinkled, Embossed Paper; Rolled or in Sheets; Other paper articles | General bulk paper, standard rolls or sheets without specific cutting | π Rolled/Sheets |
4823.90.67.00 |
Crepe, Crinkled, Embossed Paper; Rolled or in Sheets; Other paper articles | Alternative classification for other paper/board articles in this category | π Rolled/Sheets |
π Important Note:
- All listed codes share the same tariff structure for US imports from China. - The primary difference lies in the physical state (Cut vs. Rolled/Sheets). Misdeclaring a cut product as a rolled raw material (or vice versa) can lead to customs scrutiny and delays.
π° 3. 2026 Latest Tariff Rate Breakdown (US Imports from China)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: 2025/2026 (Current Status)
π― Universal Tariff Structure for All Codes (4823.90.86.80, 4823.90.86.20, 4823.90.80.00, 4823.90.67.00)
| Item | Details |
|---|---|
| Base Tariff Rate | 0.0% (Ad Valorem) |
| Section 301 (Added Tariff) | +25.0% |
| Section 122 (IEEPA/Other Added Tariff) | +10.0% |
| Total Effective Tariff Rate | 35.0% |
| Calculation Basis | CIF Value Γ 35% |
| De Minimis Exemption | β Not Eligible (For shipments >$800, duties apply; for < $800, ensure proper entry type, but generally high tariffs discourage de minimis abuse for these goods) |
π Explanation:
- Base 0%: Paper products generally have low base duties in the US. - +25% (Section 301): Standard retaliatory tariff on Chinese goods under Trade Act of 1974, Section 301. - +10% (Section 122): Additional tariff applied under specific trade provisions (often linked to national security or emergency economic powers, depending on the specific ruling year). - Total 35%: This is a significant cost. For a $10,000 shipment, expect $3,500 in duties alone.
π οΈ 4. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Documentation Checklist (Mandatory)
| Document | Required? | Notes |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state "Crepe Paper" or "Embossed Paper," not just "Paper" |
| β Packing List | βοΈ | Detail dimensions, weight, and quantity |
| β Product Photos | βοΈ | Show texture (crepe/emboos) to verify HS Code accuracy |
| β Material Composition | βοΈ | Specify paper type (e.g., Kraft, Tissue, Recycled) |
| β Origin Certificate | βοΈ | Confirm China origin (triggers 35% tax) |
β 2. Declaration Tips (Key Keywords)
π₯ "Describe Texture, Specify Form, Be Precise!"
| Scenario | Recommended Description | Risk if Vague |
|---|---|---|
| Cut Decorative Paper | "Crepe Paper, Cut into 1-inch strips, for Party Decoration, HS 4823.90.86.80" | Risk of reclassification to raw material or vice versa |
| Bulk Rolled Paper | "Embossed Kraft Paper, Rolled, Semi-finished, HS 4823.90.67.00" | Risk of being treated as finished good if mislabeled |
| Generic "Paper" | β Avoid | High risk of audit, penalty, and duty reassessment |
β 3. Special Handling Notes
| Situation | Advice |
|---|---|
| Mixed Shipments | If packing includes crepe paper + other non-paper items, declare separately to avoid cross-contamination of duties. |
| Sample Shipments | Even small samples of crepe paper are subject to the 35% tariff if shipped via standard commercial entry (not de minimis). Factor this into pricing. |
| Re-export | If importing into the US for re-export to Mexico/Canada, ensure strict documentation of transit goods to avoid duty payment (though unlikely for paper goods). |
π 5. Global Market Comparison (2026)
| Market | Recommended HS Code | Total Duty (CN Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 4823.90.86.80 / .20 / .00 |
35% | High tariff due to Section 301 + 122 |
| π¨π³ China (Import) | 4823.90.90.90 |
~6-10% | Lower base duty, no US-style added tariffs |
| πͺπΊ EU | 4823.90.97 |
~6.5% | No Section 301 equivalent, but standard MFA duties may apply |
| π¬π§ UK | 4823.90.97 |
~6.5% | Post-Brexit tariff structure similar to EU |
| π―π΅ Japan | 4823.90.900 |
~6% | CPTPP benefits may apply if rules of origin met |
π Conclusion:
- USA is the most expensive market for Chinese crepe/embossed paper due to the 35% effective rate. - Consider supply chain diversification (e.g., sourcing from Vietnam, India, or Turkey) to mitigate US tariffs, as these countries may not be subject to Section 301.
π 6. Common Errors & Pitfalls
β Error 1: Declaring "Crepe Paper" as "Printing Paper"
π Consequence: Misclassification. Printing paper may have different duties and regulatory requirements. Audit risk.
β Error 2: Ignoring the "Cut vs. Rolled" distinction
π Consequence: If you declare a cut product as rolled (4823.90.80.00) to simplify, but customs sees cut edges, they may reject the entry or impose penalties.
β Error 3: Assuming De Minimis ($800) Exemption
π Consequence: While Section 321 (de minimis) exists, Section 301 tariffs often still apply to certain goods or require proper entry even for small values if not carefully structured. Consult a broker. Never assume "no tax" for paper products from China to the US.
π― 7. Final Takeaway: Professional Clearance Strategy
π― Remember:
πΉ "Texture Defines Type, Form Defines Code."
πΉ "35% Total Duty: Budget Accordingly."
πΉ "Cut = 86.xx; Rolled = 67/80.xx"
β Correct Declaration Example:
"Crepe Paper, Red, 18mm width, cut to 12-inch lengths, for party decoration, Origin: China, HS 4823.90.86.80"
π Pro Tip:
If your volume is high, apply for a Binding Ruling with US Customs and Border Protection (CBP) before shipment. This provides legal certainty on the HS code and avoids unexpected duty bills.
π£ Action Item:
π Consult a Licensed Customs Broker
π Prepare Detailed Product Specs
π° Calculate Landed Cost Including 35% Duty
β¨ Precision in Classification Saves Thousands!
πΌ Every Sheet Counts β Make Sure You Pay the Right Tax!
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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.