Irregular Coated Paper Gasket
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823908000 | 35.0% | CN | US | Official Doc |
| 3926904590 | 38.5% | CN | US | Official Doc |
| 8484900000 | 37.5% | CN | US | Official Doc |
| 8484100000 | 37.5% | CN | US | Official Doc |
| 4823906000 | 35.0% | CN | US | Official Doc |
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AI Analysis
π Irregular Coated Paper Gasket
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
π I. Product Definition & Classification: What Exactly Is an "Irregular Coated Paper Gasket"?
An Irregular Coated Paper Gasket is a sealing component used in mechanical, automotive, or industrial applications to prevent leakage between two mating surfaces. Key characteristics include: - Material: Paper-based, often with a special coating (e.g., rubber, silicone, or polymer) to enhance sealing, heat resistance, or oil resistance. - Shape: Irregular or custom-cut shapes, not standard circles or rings. - Function: Acts as a gasket (seal), not just a simple paper sheet.
In international trade, classification depends on: 1. Primary Material: Paper vs. Composite vs. Rubber/Metal. 2. Function: Gasket/Seal vs. General Paper Product. 3. Processing: Coated/Laminated vs. Plain.
β οΈ Critical Distinction:
- If the product is pure paper with minimal coating β Chapter 48 (Paper Products)
- If the coating makes it a composite sealing material β Chapter 84 (Machinery Parts) or Chapter 39 (Plastics)
- Misclassification Risk: High. Customs may dispute "paper" if the coating dominates the function.
π¦ II. HS Code Classification Breakdown (2026 Latest Tariff Reference)
Based on the provided data, here are the 5 possible HS Code classifications with detailed explanations:
| HS Code | Summary & Match Logic | Total Tax Rate | Tax Detail (US Origin: China) |
|---|---|---|---|
| 4823.90.80.00 | Match Logic: "Paper" matches paper material; "Gasket" matches function. "Irregular" and "Coated" align with "Other shapes/sizes" in the "Other" category. No material conflict. | 35.0% | Base: 0.0%, Additional: 25.0%, Section 122: 10% |
| 3926.90.45.90 | Material Inference: Gaskets often involve plastic/composites. No obvious metal conflict. Matches "Other gaskets, washers, and other seals" under plastics. | 38.5% | Base: 3.5%, Additional: 25.0%, Section 122: 10% |
| 8484.90.00.00 | Match Logic: Shape matches "gasket." "Coated paper" can be reasonably inferred as a composite of metal sheet + other material (paper/coating). Fits "Other" category for non-specific shapes. | 37.5% | Base: 2.5%, Additional: 25.0%, Section 122: 10% |
| 8484.10.00.00 | Match Logic: Form is "gasket." "Coated paper" falls under "Other materials" combined with metal sheet (inferred possibility of paper coating + metal sheet). No obvious material conflict. | 37.5% | Base: 2.5%, Additional: 25.0%, Section 122: 10% |
| 4823.90.60.00 | Match Success: "Coated paper" corresponds to "Coated paper" material. "Gasket" corresponds to "Gaskets, washers, and other seals." Shape features match. | 35.0% | Base: 0.0%, Additional: 25.0%, Section 122: 10% |
π Key Takeaway:
- Chapter 48 (Paper) is the most direct match if the primary material is paper and the coating is minor.
- Chapter 84 (Machinery Parts) or 39 (Plastics) may apply if the gasket function and composite nature dominate.
- Tax rates range from 35% to 38.5%, heavily influenced by Section 301 (25%) and Section 122 (10%) tariffs.
π° III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 onwards (for subsequent imports)
π― 1. HS Code 4823.90.80.00 & 4823.90.60.00 β Paper Gaskets (Paper Chapter)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Surcharge | +25% (Under USITC Footnote 9903.88.01) |
| IEEPA Surcharge | +10% (For China/HK products, effective Nov 10, 2025) |
| Total Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4823.90.x0.x0 β FOOTNOTE:9903.88.01 |
π Explanation:
- The 25% USITC surcharge is part of Section 301 tariffs on Chinese goods.
- The 10% IEEPA surcharge is an additional national security tariff.
- Total 35% is very high. Pre-calculation is essential.
π― 2. HS Code 3926.90.45.90 β Plastic/Composite Gaskets (Plastics Chapter)
| Item | Content |
|---|---|
| Base Tariff | 3.5% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Rate | 38.5% |
| Tax Calculation | CIF Value Γ 38.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | IEEPA:9901.25 β IEEPA:9903.01.24 β USITC:3926.90.45.90 β FOOTNOTE:9903.88.01 |
π Note:
- If customs classifies the coated paper as a plastic composite (due to heavy coating), the base tariff is higher (3.5%), leading to a higher total rate.
π― 3. HS Code 8484.10.00.00 & 8484.90.00.00 β Machinery Gaskets (Machinery Chapter)
| Item | Content |
|---|---|
| Base Tariff | 2.5% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Rate | 37.5% |
| Tax Calculation | CIF Value Γ 37.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:8484.10.00.00 / 8484.90.00.00 β FOOTNOTE:9903.88.01 |
π Note:
- These codes classify the item as a part of machinery (gasket/seal).
- The base tariff is 2.5%, but the 25% + 10% surcharges still apply, resulting in 37.5%.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
β 1. Required Documentation Checklist (All are Mandatory)
| Document | Must Provide | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Dimensions, shape, material composition, coating type |
| β Material Composition Report | βοΈ | % of paper vs. coating vs. other materials |
| β Product Photos (with labels) | βοΈ | Show irregular shape, coating texture, and any branding |
| β Commercial Invoice | βοΈ | Clearly state "Irregular Coated Paper Gasket" |
| β Packing List | βοΈ | Indicate unit vs. package weight |
| β Certificate of Origin (CO) | βοΈ | If not from China, may qualify for preferential rates |
| β Third-Party Test Report | βοΈ | If applicable (e.g., heat resistance, oil resistance) |
β 2. Declaration Tips (Key Mnemonic)
π₯ "Material First, Function Second, Shape Specific, Tax Minimized!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Pure Paper Gasket | 4823.90.60.00 or 4823.90.80.00 |
Misdeclare as "plastic" β 38.5% |
| Heavy Coating (Composite) | 3926.90.45.90 or 8484.x0.x0 |
Misdeclare as "paper" β Risk of audit |
| Machinery Part (Gasket) | 8484.10.00.00 or 8484.90.00.00 |
Misdeclare as "paper" β 35% vs 37.5% |
| Small Quantity (De Minimis) | β Do Not Use | 35-38.5% applies; no exemption |
β 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Gaskets | Provide customer order + design drawings to prove "irregular" nature |
| Coating Type Dispute | If coating is rubber/silicone, argue for Chapter 39 or 84 |
| Gasket Used in Food Industry | Provide FDA compliance documents to avoid material disputes |
| Gasket Used in Automotive | Declare as "Machinery Part" (8484.x0.x0) for functional alignment |
π V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4823.90.80.00 / 8484.x0.x0 |
35%-38.5% (China) | None Specific | High tariffs due to Section 301 & 122 |
| π¨π³ China | 4823.90.90.90 |
5%-8% | RoHS | No surcharges |
| πͺπΊ EU | 4823.90.80 / 8484.90 |
0%-4% | CE | No surcharges |
| π¬π§ UK | 4823.90.80 / 8484.90 |
0%-4% | UKCA | No surcharges |
| π―π΅ Japan | 4823.90.80 / 8484.90 |
0%-3% | PSE | No surcharges |
π Conclusion:
- USA is the only market with high surcharges (35-38.5%).
- Other markets have much lower rates (0-8%).
- Supply Chain Strategy: Consider diversifying production to Vietnam, Mexico, or Thailand for IEEPA exemptions if exporting to the US.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring "Coated Paper Gasket" as "General Paper" without specifying function
π Consequence: Customs may reclassify under 8484 (Machinery Parts) β Higher scrutiny.
β Error 2: Ignoring the coating material in the description
π Consequence: If coating is rubber, misclassification as paper β 35% instead of potential 37.5% (or vice versa) β Audit risk.
β Error 3: Assuming De Minimis applies
π Consequence: 35-38.5% tax still applies β Unexpected costs.
β Error 4: Not providing material composition
π Consequence: Customs may estimate tax rate at worst-case scenario (38.5%) β Overpayment.
β Correct Practice:
"Irregular Coated Paper Gasket, Material: Paper 70%, Coating 30%, Function: Seal, Shape: Custom Cut, Model XYZ"
π― VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
π― Remember the Mnemonic:
πΉ "Material First, Function Second, Shape Specific, Tax Minimized!"
πΉ "HS Code determines destiny, rate difference 3.5%, declaration mistake, tax penalty skyrockets!"
π Pro Tip:
If your gaskets are sourced from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA exemptions, reducing the rate to 0%-5%.
Recommendation: Apply for Advance Ruling to avoid clearance risks.
π£ Immediate Action:
π Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
π Let your gaskets pass smoothly, export efficiently, and double profits!
β¨ Professional clearance starts with accurate classification!
πΌ Every cent of your cost deserves precise calculation!
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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.