Oil resistant Coated Paper Roll
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4811596000 | 35.0% | CN | US | Official Doc |
| 4811606000 | 35.0% | CN | US | Official Doc |
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AI Analysis
π Oil Resistant Coated Paper Roll (Oil-Proof Coated Paper)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π Part 1: Product Definition & Classification: Do You Really Understand "Oil-Resistant Paper"?
Oil-resistant coated paper rolls are specialized packaging materials designed to prevent oil and grease penetration, commonly used in food packaging (e.g., fast food wrappers, bakery bags, fryer liners) and industrial applications. In international trade, classification depends heavily on the specific coating material used.
The two primary categories relevant to your description are:
- Plastic-Coated Paper: Paper coated with plastics (excluding adhesives). This is common for waterproof and oil-resistant barriers.
- Wax/Paraffin-Coated Paper: Paper coated with wax, paraffin, stearin, oil, or glycerol. This is the traditional standard for food-grade oil resistance.
β οΈ Key Distinction Point:
- If the coating is a polymer/plastic (e.g., PE, PP, PET) β Classified under 4811.59.60.00.
- If the coating is wax, paraffin, or stearin β Classified under 4811.60.60.00.
- Do not classify as plain paper or other paper products if these specific coatings are present.
π¦ Part 2: HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
| HS Code | Product Description | Application Scenario | Coating Material |
|---|---|---|---|
4811.59.60.00 |
Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): Other | Plastic-laminated oil paper, PE-coated food packaging rolls, industrial oil-resistant sheets | β Plastic/Polymer |
4811.60.60.00 |
Paper and paperboard, coated, impregnated or covered with wax, paraffin, stearin, oil or glycerol: Other | Wax-coated butcher paper, paraffin paper, stearin-coated bakery paper | β Wax/Paraffin/Stearin |
π Critical Reminder:
- "Oil Resistant" alone is not a HS Code category. You must identify the coating substance.
- If the product is "wax-free" but uses a plastic film for oil resistance, it falls under 4811.59.
- If the product relies on wax or paraffin for its oil-blocking property, it falls under 4811.60.
- Both codes apply to goods in rolls or rectangular sheets.
π° Part 3: 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: Current Trade Policy (Post-2025 Updates)
π― 1. 4811.59.60.00 ββ Paper Coated with Plastics
| Item | Content |
|---|---|
| Basic Tariff Rate | 0% (ad valorem) |
| Additional Tariff (Section 301 / USITC) | +25.0% |
| IEEPA Additional Tariff | Not explicitly listed in the provided data for this specific subheading (Base 0% + Surtax 25% = 25%) |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Exemption | β Not Eligible (Generally, Section 301 goods are excluded from de minimis if value thresholds are met, but check specific CBP rulings for small shipments) |
| Legal Basis Path | HTSUS: 4811.59.60.00 β USITC Footnote: Section 301 Surtax |
π Explanation:
- Although the Base Tariff is 0%, the 25% surtax applies due to the product's origin (China) and classification under specific Section 301 exclusions lists.
- This is a significant cost factor for plastic-coated oil paper imports.
- Total Effective Rate: 25%.
π― 2. 4811.60.60.00 ββ Paper Coated with Wax/Paraffin
| Item | Content |
|---|---|
| Basic Tariff Rate | 0% (ad valorem) |
| Additional Tariff (Section 301 / USITC) | +0.0% |
| IEEPA Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 Tax |
| De Minimis Exemption | β Eligible (Subject to standard de minimis rules under Section 321, if under $800) |
| Legal Basis Path | HTSUS: 4811.60.60.00 β USITC: No Surtax |
π Explanation:
- Zero Duty! This is a major advantage if your product is wax or paraffin-coated.
- No Section 301 surtax applies to this specific subheading in the provided data.
- Total Effective Rate: 0%.
π οΈ Part 4: Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
β 1. Preparation Checklist (Missing Documents = Delay)
| Document | Required | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state the coating type (e.g., "PE Coated" vs. "Paraffin Wax Coated"). Ambiguity leads to reclassification. |
| β Composition Statement | βοΈ | Breakdown of paper base vs. coating material (e.g., "70% Kraft Paper, 30% Polyethylene Coating"). |
| β Product Photos | βοΈ | Show the roll structure, coating side, and any labels indicating "Food Grade" or "Oil Resistant." |
| β FDA Compliance Certificate | βοΈ | If used for food contact, provide FDA 21 CFR compliance docs (especially for 4811.60 wax coatings). |
| β Commercial Invoice | βοΈ | Clearly describe the item as "Oil-Resistant Coated Paper Roll, [Plastic/Wax] Coated, Roll Form." |
| β Packing List | βοΈ | Specify net/gross weight and dimensions to verify "Roll" classification. |
β 2. Declaration Tips (Key Mantra)
π₯ βCoating Defines the Code, Wax is Free, Plastic is 25%!β
| Scenario | Correct HS Code | Wrong Approach | Consequence |
|---|---|---|---|
| Plastic (PE/PP) Coated | 4811.59.60.00 |
Declaring as "Wax Coated" | Audit Risk: Misdeclaration penalties + Back-pay of 25% tax. |
| Wax/Paraffin Coated | 4811.60.60.00 |
Declaring as "Plastic Coated" | Overpayment: Paying 25% when 0% was due. |
| Unclear Coating | Ask CBP Pre-Ruling | Guessing | Delay: Goods held at port for classification verification. |
| Food-Grade Claim | Add "Food Contact" | Ignoring FDA | Detention: FDA may block entry if compliance docs are missing. |
β 3. Special Handling
| Situation | Recommendation |
|---|---|
| Hybrid Coatings (e.g., Paper + Wax + Plastic Layer) | Consult Customs Broker. If plastic is the outermost layer, it may fall under 4811.59. Complex cases require a Binding Ruling. |
| Small Sample Shipments (<$800) | If classified under 4811.60.60.00 (Wax), you can use Section 321 De Minimis for duty-free entry. If 4811.59.60.00 (Plastic), Surtax may still apply depending on CBP interpretation. |
| Roll Diameter/Size | Ensure dimensions match "Roll" criteria. If cut into sheets, the description remains valid as long as it's rectangular sheets of any size. |
π Part 5: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4811.60.60.00 (Wax) |
0% | FDA 21 CFR | Best for Cost if wax-coated. |
| πΊπΈ USA | 4811.59.60.00 (Plastic) |
25% | FDA 21 CFR | High Cost due to surtax. |
| π¨π³ China | 4811.59.60.00 / 4811.60.60.00 |
~10-13% (Import) | GB Standards | Domestic trade doesn't apply these US tariffs. |
| πͺπΊ EU | 4811.59 / 4811.60 |
0-6.5% | REACH + Food Contact | No US-style surtaxes. |
| π¬π§ UK | 4811.59 / 4811.60 |
0-6.5% | UKCA + Food Contact | Post-Brexit rules apply. |
π Conclusion:
- USA is the critical market where coating type drastically changes duty costs.
- Wax-coated paper (4811.60) is duty-free, making it highly competitive in the US market compared to plastic-coated alternatives (4811.59).
- If your product is plastic-coated, consider if a wax alternative is feasible for cost-saving, provided performance requirements are met.
π Part 6: Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring all "Oil-Resistant Paper" as 4811.60 to save taxes.
π Consequence: If it's plastic-coated, CBP will assess 25% duty + penalties + interest.
β Mistake 2: Ignoring the "Coating" specification in the invoice.
π Consequence: CBP may classify it under a generic "Other Paper" heading with uncertain treatment, leading to delays and audits.
β Mistake 3: Assuming "De Minimis" applies to all small shipments.
π Consequence: If the plastic-coated paper (4811.59) is deemed subject to Section 301, de minimis may not apply, and taxes will be charged.
β Correct Approach:
"Oil-Resistant Paper Roll, Polyethylene Coated, 120gsm, 24-inch Width, Roll, For Food Packaging, FDA Compliant."
vs.
"Oil-Resistant Paper Roll, Paraffin Wax Coated, 110gsm, 24-inch Width, Roll, For Food Packaging, FDA Compliant."
π― Part 7: Conclusion: Professional Declaration, Save Money, Avoid Risks!
π― Remember the Mantra:
πΉ βWax is Free, Plastic is 25%! Declare the Coating, Not Just the Function!β
πΉ βOne letter change in description (Wax vs. Plastic) = $0 vs. $2,500 Duty per $10k!β
π Pro Tip:
- If your plastic-coated paper (4811.59) is essential for performance, budget for the 25% surtax.
- If you can switch to wax-coated paper (4811.60), you save 25% in duties.
- For large volumes, apply for a CBP Binding Ruling to confirm classification and avoid retrospective penalties.
π£ Immediate Action:
π Contact your Customs Broker with:
1. Product Specification (Coating Type)
2. Ingredient Breakdown
3. Intended Use (Food/Industrial)
π Secure the 0% Rate if possible, or prepare for the 25% if Plastic!
β¨ Professional Clearance Starts with Precise Classification!
πΌ Every Penny Saved on Duty is Pure Profit!
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.