Impregnated Copy Paper General
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4809907100 | 35.0% | CN | US | Official Doc |
| 4809908000 | 35.0% | CN | US | Official Doc |
| 4811903000 | 35.0% | CN | US | Official Doc |
| 4823906700 | 35.0% | CN | US | Official Doc |
| 4823908680 | 35.0% | CN | US | Official Doc |
AI Analysis
π Impregnated Copy Paper (General)
π HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Rules | Expert-Level Import Strategy
π One, Product Definition & Classification: What Exactly Is "Impregnated Copy Paper"?
Impregnated copy paper refers to paper products that have been chemically treated or soaked in a substance (e.g., resin, wax, or polymer) to enhance durability, moisture resistance, or transfer performance. This process improves the paperβs ability to function as a carbonless copy paper, transparency sheet, or multi-part form β commonly used in offices, logistics, and industrial documentation.
β οΈ Key Distinction:
- If the paper is only coated (surface layer) β may fall under coating categories
- If the paper is fully impregnated (substance absorbed into fibers) β classified under impregnated or treated paper
- "Copy paper" here refers to functional use: for copying, transcribing, or transferring information, not just printing
π¦ Two, HS Code Classification Details (2026 Latest Tariff Authority Match)
| HS Code | Product Description | Applicable Use Case | Matches "Impregnated" Process? | Matches "Copy Paper" Function? |
|---|---|---|---|---|
4809.90.71.00 |
Other impregnated paper, not otherwise specified, for copying or transfer purposes | Office forms, multi-part invoices, carbonless forms | β Yes | β Yes |
4809.90.80.00 |
Impregnated paper, not otherwise specified, used for writing, copying, or transferring | Carbonless copy sheets, ledger pads, receipt rolls | β Yes | β Yes |
4811.90.30.00 |
Other paper and paperboard, impregnated, for copying or transfer use | Industrial forms, shipping manifests, warehouse logs | β Yes | β Yes |
4823.90.67.00 |
Other coated or impregnated paper and paperboard products, not otherwise specified | Multi-layered transfer papers, durable forms | β Yes | β Yes |
4823.90.86.80 |
Other paper and paperboard articles, not specified elsewhere (including copy paper) | General-purpose impregnated copy sheets, forms, templates | β Yes | β Yes |
π Critical Insight:
- All five codes match the product because: - The term βimpregnatedβ aligns with the processing method described in the HS codes - βCopy paperβ fits the functional category of writing, copying, or transfer paper - No material conflict: paper remains the core material - All fall under βotherβ or βnot otherwise specifiedβ subcategories β ideal for general-purpose goods
π° Three, 2026 Latest Tariff Breakdown (Includingιε Taxes & Legal Triggers)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (including all subsequent imports)
π― 1. 4809.90.71.00 β Impregnated Copy Paper (General)
| Item | Detail |
|---|---|
| Base Duty | 0% (ad valorem) |
| USITC Section 301 Tariff | +25% (from U.S. Trade Act 301, targeting China) |
| IEEPA Tariff (Section 122) | +10% (under International Emergency Economic Powers Act) |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Threshold | β Not eligible (denied under U.S. de minimis rules) |
| Legal Pathway | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4809.90.71.00 β FOOTNOTE:9903.88.01 |
π Explanation:
- The 25% USITC tariff stems from the Section 301 investigation on Chinese goods deemed to have unfair trade practices
- The 10% IEEPA tariff is triggered under Executive Order 13959 (China-related economic emergency powers)
- Total: 35% β highly punitive, especially for high-volume imports
π― 2. 4809.90.80.00 β Impregnated Copy Paper (General)
| Item | Detail |
|---|---|
| Base Duty | 0% |
| USITC Section 301 Tariff | +25% |
| IEEPA Tariff (Section 122) | +10% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF Γ 35% |
| De Minimis | β Not eligible |
| Legal Pathway | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4809.90.80.00 β FOOTNOTE:9903.88.01 |
π Note:
- Same tax treatment as4809.90.71.00β no difference in duty
- The only distinction is sub-subheading, not functional or tax-related
π― 3. 4811.90.30.00 β Impregnated Paper for Copying/Transfer
| Item | Detail |
|---|---|
| Base Duty | 0% |
| USITC Section 301 Tariff | +25% |
| IEEPA Tariff (Section 122) | +10% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF Γ 35% |
| De Minimis | β Not eligible |
| Legal Pathway | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4811.90.30.00 β FOOTNOTE:9903.88.01 |
π Why This Code Applies:
- The product is paper with impregnation and used for copying/transfer
- Falls under βotherβ paper not specified elsewhere, making it a perfect fit
π― 4. 4823.90.67.00 β Coated/Impregnated Paperboard Products
| Item | Detail |
|---|---|
| Base Duty | 0% |
| USITC Section 301 Tariff | +25% |
| IEEPA Tariff (Section 122) | +10% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF Γ 35% |
| De Minimis | β Not eligible |
| Legal Pathway | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4823.90.67.00 β FOOTNOTE:9903.88.01 |
π Key Point:
- Although this code is for paperboard, it includes impregnated paper products
- If the paper is thick, rigid, or used in forms, this may be the most accurate code
π― 5. 4823.90.86.80 β Other Paper and Paperboard Articles
| Item | Detail |
|---|---|
| Base Duty | 0% |
| USITC Section 301 Tariff | +25% |
| IEEPA Tariff (Section 122) | +10% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF Γ 35% |
| De Minimis | β Not eligible |
| Legal Pathway | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4823.90.86.80 β FOOTNOTE:9903.88.01 |
π Why It Works:
- This is a "catch-all" category for paper products not covered elsewhere
- Ideal for general-purpose impregnated copy paper with no specific use case
- No exclusion for form types, shapes, or sizes
π οΈ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
β 1. Required Documentation (Must-Have List)
| Document | Required? | Notes |
|---|---|---|
| β Commercial Invoice | βοΈ | Must state: "Impregnated Copy Paper, for Multi-Part Forms" |
| β Packing List | βοΈ | Include weight, quantity, and packaging type |
| β Product Specifications | βοΈ | Detail: material (paper), treatment (impregnated), function (copy/transfer) |
| β Sample Photos | βοΈ | Show surface, thickness, color, and label |
| β Certificate of Origin (CO) | βοΈ | Required for tariff eligibility |
| β Material Safety Data Sheet (MSDS) | βοΈ | If chemical impregnation used (e.g., resin) |
| β Test Report (if applicable) | βοΈ | For durability, moisture resistance, or transfer quality |
β 2.η³ζ₯ζε·§ (η³ζ₯ε£θ―)
π₯ "Impregnated = Process, Copy = Function, Code = Match, Tax = 35%!"
| Scenario | Correct HS Code | Common Mistake |
|---|---|---|
| General impregnated copy paper | 4809.90.71.00 or 4823.90.86.80 |
Misreport as 4823.90.67.00 (too specific) |
| Thick, rigid forms | 4823.90.67.00 |
Misreport as 4809.90.80.00 (too thin) |
| No specific use | 4823.90.86.80 |
Misreport as 4811.90.30.00 (too narrow) |
| Multiple layers | 4823.90.67.00 |
Split into parts β each taxed at 35% |
β 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Product is also used in medical forms | Apply for non-commercial use exemption with documentation |
| Impregnated with biodegradable resin | Submit eco-friendly material certificate for potential tariff review |
| Importing in small batches (<$800) | β Not eligible for de minimis β still pay 35% |
| Selling to U.S. government | Request GSA contract classification β may reduce risk |
| Re-exporting to Canada/Mexico | Consider USMCA origin if processed in North America |
π Five, Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ United States | 4809.90.71.00 to 4823.90.86.80 |
35.0% | FCC, RoHS, MSDS | High tariff β plan ahead |
| π¨π³ China | 4809.90.71.00 |
5% | CCC, RoHS | No extra tariffs |
| πͺπΊ European Union | 4809.90.80.00 |
0% (if CE compliant) | CE, REACH | No additional tariffs |
| π¦πΊ Australia | 4823.90.86.80 |
5% | RCM | No extra charges |
| π―π΅ Japan | 4811.90.30.00 |
0% | PSE | Noιε η¨ |
π Insight:
- Only the U.S. applies 35% on this product from China
- China, EU, Australia, Japan have much lower or zero tariffs
- Consider shifting production to Vietnam, Mexico, or Thailand to avoid 35% tax
π Six, Common Mistakes & How to Avoid Them (Learn from Others' Errors)
β Mistake 1: Reporting as βregular copy paperβ (e.g., 4802.51.00.00)
π Result: Incorrect HS Code β 35% penalty + delay + potential seizure
β Mistake 2: Splitting multi-part forms into separate sheets
π Result: Each sheet taxed at 35% β total tax = 70%+
β Mistake 3: Not specifying βimpregnatedβ in the description
π Result: Customs may assume itβs coated β misclassification risk
β Mistake 4: Using generic name like βcarbonless paperβ without process detail
π Result: No proof of impregnation β denied classification
β Correctη³ζ₯ Name Example:
"Impregnated Copy Paper, 2-Ply, for Multi-Part Forms, Resin-Treated, 80gsm, 8.5x11in, for Office & Logistics Use"
π― Seven, Conclusion: Precision Pays Off!
π― Remember the Golden Rule:
πΉ "Impregnated = Process, Copy = Function, Code = Match, Tax = 35% β Never Underestimate!"
πΉ "One wrong code = 35% tax on every dollar β avoid it with proper classification!"
π Pro Tip:
If your product is originating from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA exemption β reducing tariff to 0%β5%
β Apply for Advance Ruling (Pre-Review) with U.S. Customs before shipment
π£ Take Action Now:
π Contact a licensed customs broker + provide product samples + request HS Code pre-determination
π Avoid surprise taxes, delays, and penalties β ship smart, not risky!
β¨ Expert Customs, Accurate Classification, Zero Surprises!
πΌ Your import cost starts with the right HS Code β choose wisely!
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.