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 |
| 4823903100 | 35.0% | CN | US | Official Doc |
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AI Analysis
π« Perforated Cardboard: HS Code Classification & US Customs Clearance Guide (2026)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π I. Product Definition & Classification: What Exactly is "Perforated Cardboard"?
Perforated cardboard is a versatile paper-based material characterized by a series of holes punched in a specific pattern. In international trade, it is rarely a single uniform product. Its classification depends entirely on material composition, physical form (flat vs. roll), and specific end-use.
To ensure smooth customs clearance into the United States, you must distinguish between:
- Telecom/Card Formats: Narrow strips or cards resembling punch cards, keypunch cards, or combination sheets.
- Raw/Processed Paper Products: Rolls, sheets, or substrates where the perforation is considered a secondary processing step rather than defining the product as a finished "card."
β οΈ Key Distinction Point:
- If the product is narrow, perforated, and resembles telecom keys, punch cards, or combination pages β It falls under 4817.20.
- If the product is a roll, substrate, or general paper board where perforation is just a form of cutting/processing β It falls under 4823.90.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority)
Below are the 5 specific HS Codes derived from your data, categorized by product characteristics.
| HS Code | Product Description & Logic | Applicable Scenario | Key Identification Feature |
|---|---|---|---|
4817.20.20.00 |
Narrow Perforated Cardboard Material: Cardboard |
Telecom cards, punch cards, combination sheets | Narrow format; Perforated; Matches "Telecom Card/Combination Page" features |
4817.20.40.00 |
Narrow Perforated Cardboard Material: Paper |
Communication cards, postcards, other card forms | Narrow format; Paper material; Fits "Other forms of Communication Cards/Postcards" |
4823.90.10.00 |
Perforated Cardboard (Substrate) Material: Pulp/Cardboard |
General paper products, processed board | Perforation viewed as "processing of cardboard"; Fits "Other paper products" |
4823.90.86.80 |
Perforated Cardboard Rolls Material: Paper/Cardboard |
Industrial rolls, cut-to-size paper rolls | Roll form; Cut into size/shape; Fits "Other paper products (rolls)" |
4823.90.31.00 |
Hole-Punched Card Base Material: Paper/Hardboard |
Substrates for hole-punching machines, support components | Support/component role; Used with hole-punching machinery |
π Critical Reminder:
- 4817.20 codes are for finished card-like items (narrow, specific telecom/punch card functions).
- 4823.90 codes are for general paper/cardboard products where perforation is a manufacturing step (rolls, substrates, or non-specific shapes).
- Misclassification Risk: Declaring a simple roll of perforated paper as a "Telecom Card" (4817) will trigger customs queries. Ensure the physical form (Roll vs. Card) matches the HS Code.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: 2025/2026 (Current Trade Rules)
All listed HS Codes share the exact same tax structure based on the provided data.
π― General Tax Structure for All 5 HS Codes
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Most Favored Nation / MFN Rate) |
| Section 301 Additional Tariff | +25.0% (Under USITC Footnote 9903.88.01 / List 4A) |
| Section 122 Tariff | +10.0% (Specific trade provision applied to Chinese goods) |
| Total Effective Tariff | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption | β Not Eligible (Cannot use $800 de minimis rule for duty payment) |
| Legal Basis Path | Base Rate (0%) β Section 301 (+25%) β Section 122 (+10%) = 35% |
π Explanation:
- The 0% base rate reflects the standard MFN treatment for paper products.
- The +25% is the standard Section 301 tariff on most Chinese-origin goods.
- The +10% is the specific "Section 122" tariff, often applied to specific categories or under recent trade directives.
- Total 35% is a significant cost factor. Importers must build this into their landed cost calculations.
- No De Minimis: Small shipments cannot bypass these duties.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Tips)
β 1. Document Preparation Checklist (Non-Negotiable)
| Document | Required? | Explanation |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state "Perforated Cardboard" and specify material (Paper vs. Cardboard). |
| β Product Specification Sheet | βοΈ | Detail the perforation pattern, sheet size, roll width/length, and material composition (e.g., "Paper, 80gsm"). |
| β Photos (Clear & Detailed) | βοΈ | Show the perforations, the edge of the roll (if applicable), and any branding/text. |
| β Usage Declaration | βοΈ | State intended use (e.g., "For telecom key cards" vs. "For industrial printing substrates"). This justifies the 4817 vs. 4823 choice. |
| β Packing List | βοΈ | Confirm net/gross weight to ensure accurate duty calculation on CIF value. |
β 2. Classification Strategy (Key Mnemonic)
π₯ βNarrow Card? 4817. Roll/Substrate? 4823. Donβt Mix!β
| Scenario | Correct HS Code | Incorrect Code | Consequence |
|---|---|---|---|
| Narrow strip, looks like a punch card | 4817.20.20.00 or 4817.20.40.00 |
4823.90.xxxx |
Customs may reclassify, causing delays. |
| Roll of perforated paper | 4823.90.86.80 |
4817.20.xxxx |
High Risk: 4817 is for "cards," not rolls. |
| Perforated cardboard sheet (general use) | 4823.90.10.00 |
4817.20.xxxx |
If not a "telecom card," 4817 is wrong. |
| Card base for punching machine | 4823.90.31.00 |
4817.20.xxxx |
Focus on "support/component" nature. |
β 3. Special Handling Tips
| Situation | Advice |
|---|---|
| Mixed Shipments | If you ship both rolls and narrow cards in one container, declare them separately on the Bill of Lading and Invoice. Do not lump them under one HS code if they differ. |
| Material Ambiguity | Is it "Paper" or "Cardboard"? - Paper: Thinner, flexible (goes to 4817.20.40.00 if narrow). - Cardboard: Thicker, rigid (goes to 4817.20.20.00 if narrow). Be precise in your description. |
| Section 122 Awareness | Ensure your supplier declares the correct origin. If the cardboard pulp is non-Chinese but processing is in China, rules of origin may vary. However, based on the data, 35% applies to Chinese-origin goods. |
| Value Declaration | Since duties are 35%, under-declaring value is high-risk. CBP (Customs and Border Protection) actively audits paper products. Declare accurate CIF value. |
π V. Global Market Context (2026)
| Market | Recommended HS Code | Tariff Rate (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 4817.20.xxxx / 4823.90.xxxx |
35% | Includes 25% Sec 301 + 10% Sec 122. High Cost. |
| π¨π³ China | 4817.20.20.00 |
0% - 5% | Domestic trade may have different VAT rates. |
| πͺπΊ EU | 4817.20 / 4823.90 |
0% - 6% | No Section 301. Significant Savings vs. US. |
| π―π΅ Japan | 4817.20 / 4823.90 |
0% - 8% | No additional US-style tariffs. |
π Conclusion:
- The US market is the most expensive for importing perforated cardboard from China due to the 35% total tariff.
- Consider supply chain diversification (e.g., sourcing from Vietnam or Mexico) if volume is high, to avoid the 301/122 surcharges.
π VI. Common Mistakes & Pitfalls (Blood Lessons)
β Mistake 1: Calling a "Roll of Perforated Paper" a "Cardboard Card" (4817)
π Consequence: CBP rejects the classification, demands re-filing, delays shipment.
Fix: Use 4823.90.86.80 for rolls.
β Mistake 2: Ignoring the "Cardboard" vs. "Paper" distinction
π Consequence: Misuse of 4817.20.20.00 (Cardboard) for paper items.
Fix: Check thickness/material spec. Use 4817.20.40.00 for paper.
β Mistake 3: Assuming De Minimis ($800) applies
π Consequence: Seizure of small shipments.
Fix: Always prepare commercial invoices and pay duties for all shipments to the US.
β Mistake 4: Failing to specify "Perforated" in the description
π Consequence: Customs may classify as plain paper/cardboard (4817.10 or 4823.69), leading to unexpected duty discrepancies or inspections.
Fix: Always include "Perforated" in the commercial invoice description.
β Correct Declaration Example:
"Perforated Cardboard Sheets, Paper Material, Narrow Format, For Telecom Key Card Usage, Model XYZ, HS Code 4817.20.40.00"
π― VII. Conclusion: Professional Classification, Cost Control, Risk Mitigation
π― Remember the Golden Rules:
πΉ "Narrow & Card-like? β 4817. Roll & General? β 4823."
πΉ "35% Total Tariff is Non-Negotiable for US/China Trade."
πΉ "Accurate Description Saves Time & Money."
π Pro Tip:
If you are importing high volumes of perforated cardboard into the US, consider applying for an Exclusion under Section 301 (if applicable) or restructuring your supply chain to source from non-China origins to save 25% on duties.
π£ Immediate Action:
π Consult your freight forwarder with product photos and specs.
π Verify HS Code 4817.20 vs. 4823.90 based on physical form (Roll vs. Card).
πΌ Budget for 35% duty in your pricing model.
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Your Margin Depends on Precision!
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.