Handmade Paper Set
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823908680 | 35.0% | CN | US | Official Doc |
| 9505906000 | 10.0% | CN | US | Official Doc |
| 9505904000 | 10.0% | CN | US | Official Doc |
| 4820500000 | 35.0% | CN | US | Official Doc |
| 4823906700 | 35.0% | CN | US | Official Doc |
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AI Analysis
π¨ Handmade Paper Set (ηΊΈεΆζε·₯ε₯θ£ )
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What Exactly is a "Handmade Paper Set"?
A "Handmade Paper Set" is a broad category in international trade, typically comprising various paper-based craft supplies, decorative items, or party accessories. Because "paper" is a generic material, these sets can fall into different HS Code categories depending on their primary function, form, and intended use.
In customs classification, the key distinction lies between: 1. General Paper Products: Raw or semi-finished paper items (e.g., cut sheets, booklets). 2. Seasonal/Entertainment Goods: Items specifically designed for parties, holidays, or crafts.
β οΈ Key Distinction Point:
- If the item is a craft supply or party decoration (e.g., confetti, paper masks, party hats) β It likely falls under Chapter 95 (Toys/Sports/Games) or Chapter 96 (Miscellaneous Manufactured Articles), specifically 9505.
- If the item is a booklet, sample book, or generic paper cut-outs not explicitly for festive use β It likely falls under Chapter 48 (Paper and Paperboard).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate (China Origin β US) |
|---|---|---|---|
4823.90.86.80 |
Other articles of paper pulp, paper, cellulose fibreboard | Generic paper crafts, cut-out shapes, paper toys not specified elsewhere. | 35.0% |
9505.90.60.00 |
Festive, carnival or other entertainment articles | Paper-based craft kits, DIY handmade sets for holidays (e.g., Christmas, Halloween). | 10.0% |
9505.90.40.00 |
Party supplies (e.g., confetti, streamers) | Paper confetti, party decorations, entertainment paper goods. | 10.0% |
4820.50.00.00 |
Notebooks, letter pads, memo blocks, etc. | Paper sets including sample books, collection albums, or bound paper items. | 35.0% |
4823.90.67.00 |
Other paper/articles cut to size/shape | Pre-cut paper shapes, stencils, or specific paper forms for crafts. | 35.0% |
π Key Reminder:
- Festive/Party Items (9505) are significantly cheaper to import (10%) than General Paper Products (4823/4820) (35%).
- If your "Handmade Paper Set" contains party decorations or holiday crafts, prioritize 9505 classification.
- If it is a stationery set or generic paper cutouts, it will likely be classified under Chapter 48 with higher tariffs.
π° III. 2026 Latest Tariff Rate Details (Including Additional Duties & Policy Surcharges)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Time: From November 10, 2025 (including subsequent imports)
π― 1. 4823.90.86.80 / 4820.50.00.00 / 4823.90.67.00 ββ General Paper Products
| Item | Content |
|---|---|
| Basic Tariff | 0% (ad valorem) |
| Section 301 Additional Tariff | +25% (From USITC Footnote 9903.88.01) |
| IEEPA Additional Tariff (122 Provision) | +10% (Against Chinese/HK products, effective Nov 10, 2025) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4823/4820 codes β FOOTNOTE:9903.88.01 |
π Explanation:
- The 25% comes from Section 301 tariffs on Chinese goods.
- The 10% is a new IEEPA surcharge targeting specific Chinese products starting late 2025.
- Total 35% is high. Ensure you are not miscategorizing festive goods here.
π― 2. 9505.90.60.00 / 9505.90.40.00 ββ Festive & Party Paper Goods
| Item | Content |
|---|---|
| Basic Tariff | 0% |
| Section 301 Additional Tariff | 0% (Festive/Party goods often excluded from Section 301 list) |
| IEEPA Additional Tariff (122 Provision) | +10% (Applies to Chinese/origin goods) |
| Total Tariff Rate | 10.0% |
| Tax Calculation | CIF Value Γ 10% |
| De Minimis Eligibility | β No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:9505.90.xx |
π Note:
- These codes benefit from zero Section 301 tariffs, resulting in a much lower 10% total rate.
- Applies to party confetti, holiday craft kits, and entertainment paper items.
- Crucial: Must clearly prove the item is for "festive" or "party" use.
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Required Documentation Checklist
| Document | Required | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must detail materials (paper type), usage (craft/party), and contents. |
| β Product Photos | βοΈ | Clear images showing the "handmade" or "party" nature of the item. |
| β Commercial Invoice | βοΈ | Description must match HS Code (e.g., "Party Confetti" vs. "Paper Sheets"). |
| β Packing List | βοΈ | List all components. If it includes non-paper items, they may change classification. |
| β Origin Certificate | βοΈ | To prove Chinese origin and apply correct IEEPA tariffs. |
β 2. Declaration Strategy (Key Mantras)
π₯ "Describe the Use, Not Just the Material!"
| Scenario | Correct Declaration | Error |
|---|---|---|
| Paper set for Christmas/Halloween crafts | 9505.90.60.00 (Festive) |
Describe as "Paper Sheets" β 35% |
| Paper confetti for parties | 9505.90.40.00 (Party Supplies) |
Describe as "Paper Cut-outs" β 35% |
| Sample book or notebook in set | 4820.50.00.00 (Notebooks) |
Describe as "Toy" β Risk of Audit |
| Generic paper cut-out shapes | 4823.90.86.80 (Other Paper) |
Cannot claim "Party" use without evidence |
β 3. Special Cases
| Case | Handling Advice |
|---|---|
| Mixed Sets (Paper + Plastic) | If paper is the primary component/value, still classify under 4823/4820/9505. If plastic dominates, it may change to plastic goods (different HS/Tax). |
| Children's Craft Kits | If marketed for play/education, it might even fall under Ch 95 Toys, but paper crafts often stick to 9505 or 4823. Check specific "Toy" vs. "Craft" distinction. |
| Bulk Paper vs. Kits | Bulk paper sheets = 4823. Pre-packaged kits with instructions = 9505 (if festive) or 4823 (if generic). |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff | Notes |
|---|---|---|---|
| πΊπΈ USA | 9505.90.60.00 |
10% | Best rate for festive/craft sets. Avoid 4823 (35%). |
| πΊπΈ USA | 4823.90.86.80 |
35% | Generic paper. Only use if item is NOT festive/party. |
| π¨π³ China | 4823 / 9505 |
0-13% | Import to China has different structure; focus is on US export clearance. |
| πͺπΊ EU | 4823 / 9505 |
0-6% | EU generally has lower tariffs and fewer "122" style surcharges. |
| π¬π§ UK | 4823 / 9505 |
0-6% | Post-Brexit rules may apply; check UK Global Tariff. |
π Conclusion:
- USA is the critical market for this product due to high tariffs on general paper goods.
- Maximize use of9505if the product is for parties or festivals to save 25% in tariffs.
- China-origin paper sets face IEEPA 10% surcharge regardless of base HS Code.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring "Party Confetti" as "Paper Sheets"
π Result: Tax jumps from 10% to 35% β Overpayment of 25%.
β Mistake 2: Declaring "Christmas Craft Kit" as "Stationery"
π Result: Misclassification β Customs Audit, delays, potential penalties.
β Mistake 3: Ignoring the "Handmade" or "Kit" aspect
π Result: If it's a kit, it may be considered a "Set." Ensure the invoice clearly lists all items.
β Mistake 4: Assuming "Paper Toy" = 0% Tax
π Result: Paper toys are not automatically exempt. Most fall under 4823 (35%) unless they are Festive/Party (9505, 10%).
β Correct Action:
"Handmade Paper Craft Set for Halloween, Including Paper Masks, Stickers, and Cut-outs" β
9505.90.60.00
π― VII. Conclusion: Professional Declaration Saves Money!
π― Remember the Mantra:
πΉ "Party/Festive? Use 9505 (10%). Generic Paper? Use 4823 (35%). Don't Mix Them!"
πΉ "Describe the Event, Not Just the Material. Save 25% on Every Shipment!"
π Tip:
If your "Handmade Paper Set" is NOT for festivals or parties (e.g., generic art supplies), it will be taxed at 35%. Consider if the product can be marketed or packaged as a craft kit for entertainment to qualify for 9505.
π£ Immediate Action:
π Contact your customs broker + Provide Product Photos + Verify "Festive/Party" Use
π Clear Customs Smoothly, Reduce Costs, Boost Profits!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Cent of Tariff Matters!
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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.