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Hot Perforated Cardboard

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
4817202000 35.0% CN US Official Doc
4817204000 35.0% CN US Official Doc
4823901000 35.0% CN US Official Doc
4823908680 35.0% CN US Official Doc
4817202000 35.0% CN US Official Doc

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AI Analysis

πŸ“‡ Hot Perforated Cardboard (Narrow Type & Rolls)


🌐 HS Code Classification & Clearance Guide | 2026 Latest Tariff Analysis | Strategic Entry Strategy
πŸ“Œ 1. Product Definition: What is "Hot Perforated Cardboard"?

"Hot Perforated Cardboard" typically refers to narrow strips of paperboard or paper stock that have been mechanically or thermally perforated, often for use in communication cards, punch-card systems, voucher pages, or historical data input devices. In modern trade, these are classified based on their material composition, physical form (narrow strips vs. rolls), and specific use characteristics.

⚠️ Key Distinction:
- If the product is narrow strips suitable for communication cards or punch systems β†’ε½’ε…₯ 4817.20.20.00
- If the product is a roll cut to size/shape β†’ ε½’ε…₯ 4823.90.86.80
- If it is a generic perforated paperboard without specific communication features β†’ ε½’ε…₯ 4823.90.10.00


πŸ“¦ 2. HS Code Classification Matrix (2026 Authorized Codes)

Based on the provided data, the following HS Codes are applicable for "Hot Perforated Cardboard" imported into the US (assuming Chinese origin):

HS Code Product Description Key Characteristics Material/Form
4817.20.20.00 Narrow Perforated Paperboard Fits characteristics of communication cards / combo pages Cardboard, Narrow, Perforated
4817.20.40.00 Other Perforated Paper/Paperboard Communication card/postcard category, other forms Paper/Paperboard, Non-narrow/Other
4823.90.10.00 Other Paper/Board Articles Perforated processing of paperboard, general paper articles Paper pulp/Cardboard, Perforated
4823.90.86.80 Other Paper/Board Rolls Rolls cut to size/shape, other paper products Paper/Cardboard, Roll Form

πŸ” Critical Note:
- 4817.20.20.00 is the most precise classification for "Hot Perforated Cardboard" if it resembles narrow strips used in data entry or communication systems.
- 4823.90.86.80 applies if the product is sold in roll form before being cut.
- All listed codes carry the same tariff rate structure in this dataset, but accurate classification is vital for customs compliance and potential future disputes.


πŸ’° 3. 2026 Tariff Rate Breakdown (Detailed Tax Clauses)

βœ… Applicable Country: United States (US)
βœ… Origin: China (CN)
βœ… Effective Date: Current rates apply (Note: Data indicates a specific 35% total burden)

🎯 1. Applicable HS Codes: 4817.20.20.00, 4817.20.40.00, 4823.90.10.00, 4823.90.86.80

Tax Component Rate Legal Basis / Description
Base Tariff (MFN) 0.0% Standard Most Favored Nation rate for paper/cardboard articles
Section 301 Additional Tariff 25.0% Imposed on Chinese imports under US Trade Act Section 301
Section 122 Clause Tariff 10.0% Specific regulatory surcharge (122村款) applied to this category
Total Effective Tax Rate 35.0% Sum of all applicable duties
Tax Calculation Base CIF Value Cost, Insurance, and Freight

πŸ“Œ Explanation of Tax Clauses:
- "εŸΊη‘€ε…³η¨Ž: 0.0%": The base MFN duty for paper articles is zero, making this product highly sensitive to additional tariffs.
- "εŠ εΎε…³η¨Ž: 25.0%": This is the standard Section 301 tariff on Chinese goods, which significantly impacts manufacturing inputs like paperboard.
- "122ζ‘ζ¬Ύε…³η¨Ž10%": This refers to a specific additional levy (often linked to anti-dumping, countervailing, or specific bilateral clauses like "122" in certain trade frameworks). Note: Ensure this clause is active for your specific shipment year and product subtype.
- Total Burden: 35% is a high tariff rate. Profit margins must account for this significant cost increase.


πŸ› οΈ 4. Customs Clearance Practical Advice (Avoiding Pitfalls)

βœ… 1. Essential Documentation Checklist

Document Required? Purpose
βœ… Product Specification Sheet βœ”οΈ Must detail "Hot Perforated" process, dimensions, and paper grade.
βœ… Commercial Invoice βœ”οΈ Clearly state "Hot Perforated Cardboard" and HS Code.
βœ… Packing List βœ”οΈ Specify if goods are in rolls or cut strips (determines HS subheading).
βœ… Certificate of Origin βœ”οΈ Required to prove Chinese origin and apply Section 301 rules.
βœ… Photo of Product βœ”οΈ Show perforation pattern, edge finish, and packaging.

βœ… 2. Declaration Strategy (Key Tips)

πŸ”₯ "Form Matters: Rolls vs. Strips Dictate the Code!"

Scenario Recommended HS Code Risk of Misclassification
Product is sold in Rolls 4823.90.86.80 High risk if declared as "strips"
Product is Narrow Strips (Comm. Cards) 4817.20.20.00 Most accurate for "Hot Perforated Cardboard"
Generic Perforated Paperboard 4823.90.10.00 Use if no specific communication function
Other Perforated Forms 4817.20.40.00 For postcard-like or non-narrow formats

πŸ“Œ Critical Advice:
- If your "Hot Perforated Cardboard" is intended for data punch cards, voucher systems, or communication devices, explicitly state this in the description. This supports the use of 4817.20.x.x.
- If it is simply perforated paper rolls for industrial use, use 4823.90.x.x.
- Do not under-declare the value or mislabel the material as "plastic" or "non-Chinese" to avoid tariffs. This leads to severe penalties, seizure, and blacklisting.

βœ… 3. Special Considerations

Situation Handling Advice
OEM Custom Perforation Provide die-cut templates or perforation patterns to prove specific use (supports 4817.20.20.00).
Mixed Shipments Separate rolls and strips on invoices. Do not lump them into one HS code if they differ physically.
Tariff Exemption Claims Check if any Exclusions from Section 301 apply (unlikely for standard cardboard, but verify current USITC lists).
122 Clause Verification Confirm with your customs broker that the "122村款" is currently enforced for this HS code. Some clauses are seasonal or product-specific.

🌍 5. Global Market Comparison (Contextual)

Market Typical HS Code Base Tariff Additional Duties (China) Total Estimated Rate
πŸ‡ΊπŸ‡Έ USA 4817.20.20.00 0% +35% (25% Sec301 + 10% Clause 122) 35%
πŸ‡¨πŸ‡³ China 4817.20.20.00 Varies (e.g., 5-10%) None ~5-10%
πŸ‡ͺπŸ‡Ί EU 4823.90.x.x ~6.5% None (WTO rates apply) ~6.5%
πŸ‡¬πŸ‡§ UK 4823.90.x.x ~6.5% None ~6.5%

πŸ“Œ Conclusion:
- The US market is significantly more expensive due to the combination of Section 301 and Clause 122 tariffs.
- Cost Mitigation: Consider sourcing from non-China origins if possible, or negotiate price adjustments with buyers to absorb the 35% duty burden.


πŸ“Œ 6. Common Errors & Pitfalls (Lessons Learned)

❌ Error 1: Declaring rolls as "strips" to fit a different HS code
πŸ‘‰ Consequence: Customs may reject the declaration, leading to delays and additional inspection fees.

❌ Error 2: Ignoring the "122 Clause"
πŸ‘‰ Consequence: Underpayment of duties (10% shortfall), resulting in penalties and interest.

❌ Error 3: Vague Description ("Cardboard")
πŸ‘‰ Consequence: Customs cannot determine if it fits 4817 (specific) or 4823 (general), leading to higher risk of audit.

βœ… Correct Declaration Example:

"Hot Perforated Narrow Paperboard Strips, for Communication Cards, Chinese Origin, HS 4817.20.20.00"


🎯 7. Final Recommendation

🎯 Remember the Tariff Impact:

πŸ”Ή 35% Total Duty is substantial.
πŸ”Ή Accurate HS Code is non-negotiable.
πŸ”Ή Pre-Arrival Consultation with a customs broker is highly recommended.

πŸ“Œ Action Plan:
1. Verify Physical Form: Rolls vs. Strips?
2. Confirm End-Use: Communication cards? Industrial?
3. Document Everything: Specs, Photos, Invoices.
4. Budget for 35%: Include this in your landed cost calculation.


✨ Professional Clearance Starts with Precise Classification!
πŸ’Ό Every percent of duty matters. Optimize your supply chain for compliance and cost-efficiency!

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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.