Folded Paper Gasket
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823908000 | 35.0% | CN | US | Official Doc |
| 4823906000 | 35.0% | CN | US | Official Doc |
| 3926904510 | 38.5% | CN | US | Official Doc |
| 4823908000 | 35.0% | CN | US | Official Doc |
| 4823906000 | 35.0% | CN | US | Official Doc |
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AI Analysis
π Folded Paper Gasket: HS Code Classification & 2026 U.S. Customs Clearance Guide
π HS Code Reference & Customs Strategy | 2026 Latest Tariff Analysis | Professional Clearance Tactics π I. Product Definition: What is a "Folded Paper Gasket"?
A Folded Paper Gasket is a sealing component typically used in industrial, automotive, or mechanical applications to prevent leaks of fluids or gases. Its classification hinges on two critical factors: 1. Material: Is it made of paper/cardboard (Chapter 48) or plastic/rubber (Chapter 39/40)? 2. Form/Function: Is it specifically categorized as a "gasket," "washer," or "seal"?
β οΈ Critical Distinction:
- If the material is explicitly Paper/Cardboard β Look to Chapter 48.
- If the material is Plastic (even if it looks like paper or is used as a gasket) β Look to Chapter 39.
- Note: In the provided data, there is a conflicting entry for 3926.90.45.10 claiming "Paper" falls under plastics. This is technically incorrect under standard WCO rules but must be addressed based on the provided DATA.
π¦ II. HS Code Classification Details (Based on Provided DATA)
| HS Code | Summary / Matching Logic from DATA | Material Deduction | Tax Category |
|---|---|---|---|
4823.90.80.00 |
Match Basis: The product name contains "Paper" (fits material requirement) and "Gasket" (fits purpose/form), belonging to the specific category of gaskets/washers. | Paper | High Tariff |
4823.90.60.00 |
Match Success: Material: "Expanded Paper" implies paper material (fits coated paper/cardboard); Form/Use: Gasket (fits gaskets, washers, and other seals). | Paper | High Tariff |
3926.90.45.10 |
Match Basis: Form matches "Gasket"; Material determined as "Paper" but categorized under plastic seals due to form/usage consistency, with no material conflict noted. | Plastic (Claims Paper) | Highest Tariff |
π Important Note on DATA Contradiction:
The third entry (3926.90.45.10) claims to match "Paper" but assigns it to Chapter 39 (Plastics). This is anomalously incorrect in standard international trade law. Chapter 39 covers Plastics. However, we will analyze the tax implications as provided in the DATA.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Post-2025 (Including 122-Clause and Section 301 tariffs)
π― 1. 4823.90.80.00 & 4823.90.60.00 ββ Paper Gaskets (Chapter 48)
These two codes represent Paper-based gaskets. They share identical tax structures in the provided data.
| Item | Content |
|---|---|
| Base MFN Rate | 0.0% (ad valorem) |
| Section 301 Tariff | +25.0% (USITC Footnote 9903.88.01) |
| Section 122 Tariff | +10.0% (IEEPA/Section 122 specific surcharge) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption | β Not Eligible (Denied) |
| Legal Path | USITC:4823.90.60.00 / 4823.90.80.00 β Section 301: 25% β Section 122: 10% |
π Explanation:
- 0% Base: Paper articles generally have low base duties.
- 25% Section 301: Applies to most Chinese-origin goods under Trade Act Section 301.
- 10% Section 122: A specific surcharge applied to certain Chinese imports.
- Total 35%: A significant cost burden. Accurate material declaration (Paper vs. Plastic) is crucial.
π― 2. 3926.90.45.10 ββ Plastic Gaskets (Chapter 39)
Note: This code is for Plastic articles. The provided DATA erroneously links "Paper" to this code, but we must calculate the tax as stated.
| Item | Content |
|---|---|
| Base MFN Rate | 3.5% (ad valorem) |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 38.5% |
| Tax Calculation | CIF Value Γ 38.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Path | USITC:3926.90.45.10 β Section 301: 25% β Section 122: 10% |
π Warning:
- If your product is truly Paper, classifying it under3926.90.45.10(Plastic) is misclassification.
- If it is misclassified, you risk penalties, audits, and back-taxes.
- However, if the data insists on this classification, the cost is 38.5%, which is 3.5% higher than the paper classification.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Required Documentation Checklist (Non-negotiable)
| Document | Mandatory? | Purpose |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must explicitly state material composition (e.g., "Cellulose-based Paper", not just "Paper"). |
| β Material Safety Data Sheet (MSDS) | βοΈ | If applicable, to confirm chemical composition. |
| β Product Photos | βοΈ | Clear images showing texture. Paper has distinct fibrous texture vs. smooth plastic. |
| β Commercial Invoice | βοΈ | Must describe goods as "Paper Gaskets" or "Expanded Paper Seals". |
| β Certificate of Origin (CO) | βοΈ | Required for Section 301/122 tariff application verification. |
| β Packaging List | βοΈ | To verify quantity and weight. |
β 2. Declaration Strategy (Key Mnemonics)
π₯ "Material First, Form Second, Name Precise!"
| Scenario | Correct Declaration | Wrong Declaration | Risk |
|---|---|---|---|
| True Paper Gasket | 4823.90.80.00Desc: "Folded Paper Gasket" |
3926.90.45.10Desc: "Gasket" |
Misclassification. Risk of penalty if customs tests material. |
| True Plastic Gasket | 3926.90.45.10Desc: "Plastic Gasket" |
4823.90.80.00Desc: "Paper Gasket" |
Undervaluation/Penalty. Plastic base rate is 3.5%, not 0%. |
| Expanded Paper (Arborite) | 4823.90.60.00Desc: "Expanded Paper Gasket" |
"Rubber Gasket" | Delay. Customs may detain for material verification. |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| "Paper-like" Plastic | If itβs plastic but has a paper texture, declare as Plastic (3926). Do not use "Paper" in description. |
| Composite Materials | If paper + adhesive + plastic coating, the essential character determines classification. Usually, if paper is the bulk, Chapter 48 may still apply, but consult a customs broker. |
| OEM Custom Gaskets | Provide the customerβs technical drawing. It must specify material. |
| Small Value Shipments | β οΈ No De Minimis Exemption. Both 35% and 38.5% taxes apply regardless of value. |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 4823.90.80.00 |
35% (Paper) 38.5% (Plastic) |
High surcharges. Strict material verification. |
| π¨π³ China | 4823.90.80.00 |
~5-10% (Import) | Lower tariffs, but export from China is standard. |
| πͺπΊ EU | 4823.90.90 |
~5-6% | No Section 301/122. Simpler classification. |
| π¬π§ UK | 4823.90.90 |
~5-6% | Post-Brexit rules apply. |
π Conclusion:
- USA is the most expensive market for paper gaskets due to 301 + 122 tariffs.
- Accuracy is critical: Misdeclaring paper as plastic (or vice versa) can lead to severe penalties.
- Cost Impact: A $10,000 shipment faces $3,500β$3,850 in duties.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Describing "Paper Gaskets" as "Seals" or "Gaskets" without specifying material.
π Consequence: Customs may classify as Plastic (3926) or Rubber (4016), leading to audits.
β Error 2: Using HS Code 3926.90.45.10 for actual Paper Gaskets.
π Consequence: 3.5% higher base duty + risk of fraud penalties.
β Error 3: Assuming De Minimis (Section 321) applies.
π Consequence: All Section 301 goods are excluded from De Minimis. You must pay full duty at border.
β Correct Practice:
"Folded Paper Gasket, Material: Cellulose-based Paper, Use: Industrial Sealing, Model: XYZ, Origin: China"
π― VII. Conclusion: Professional Classification Saves Money!
π― Remember the Mantra:
πΉ "Paper is 48, Plastic is 39. Name it right, avoid the bite!"
πΉ "35% for Paper, 38.5% for Plastic. Don't mix them up, or you'll lose cash!"
π Pro Tip:
- If your product is Expanded Paper (e.g., Arborite), use 4823.90.60.00.
- If it is generic Folded Paper Gasket, use 4823.90.80.00.
- Avoid 3926.90.45.10 unless it is truly plastic, despite the confusing DATA note. Misclassification is risky.
π£ Immediate Action:
π Contact a licensed Customs Broker.
π Provide Material Samples for pre-classification.
π Ensure Commercial Invoice Clearly States "Paper" to secure the 35% rate, not 38.5%.
β¨ Professional clearance starts with precise classification!
πΌ Every percentage point counts in cross-border trade!
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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.