Perforated Display Card
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823901000 | 35.0% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 7326908610 | 87.9% | CN | US | Official Doc |
| 7326908688 | 87.9% | CN | US | Official Doc |
AI Analysis
π·οΈ Perforated Display Card (Retail Packaging & Promotion)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What is a "Perforated Display Card"?
A Perforated Display Card is a retail marketing tool, typically made of paper or paperboard, designed to hold products (such as small hardware, toys, or cosmetics) via a perforated hole or slot. In international trade, the classification depends strictly on the material composition and finishing process.
Key Distinctions: * Paper/Paperboard Base: The primary material is cellulose-based. * Uncoated/Basic: Standard cardstock. * Coated: Glossy or matte finished surfaces for better print quality. * Plastic/Metal Base: If the card is made of plastic or metal, it falls under Chapter 39 or 73/76 respectively. (Note: The DATA provided below only covers Paper and Steel cases, assuming the "Card" is the dominant feature).
β οΈ Critical Classification Point: - If it is Paper/Board and Coated (most common for high-end retail) β Look at 4823 series. - If it is Steel/Iron (e.g., industrial hanging tags) β Look at 7326 series. - Plastic display cards are excluded from the provided DATA but typically fall under 3926.
π¦ II. HS Code Classification Details (2026 Latest Tariff Matrix)
Based on the provided <DATA>, here is the precise breakdown for Paper and Steel-based Display Cards:
| HS Code | Product Description | Material | Key Characteristics |
|---|---|---|---|
4823.90.10.00 |
Coated Paper/Cardboard Articles | Paper/Board | Coated surface (Glossy/Matte), cut to size/shape. Common for retail display cards. |
4823.90.67.00 |
Other Paper/Board Articles | Paper/Board | Not coated or specific cellulose wadding/webbing items. Cut to size/shape. |
7326.90.86.10 |
Steel Laminated Goods | Steel | Multi-layer: Flat-rolled steel sheets held together with adhesive or non-metallic core. |
7326.90.86.88 |
Other Steel Articles | Steel | Solid/Single Layer: Simple steel stampings, hooks, or tags. |
π Important Note:
- Plastic Display Cards (e.g., PVC, PET blister cards) are NOT listed in the provided<DATA>tax table. They typically fall under3926.90.99.89(0% tax in this dataset, but verify with local customs). - The4823.90.10.00code is often the most common for retail perforated cards due to the need for high-quality printing (coating).
π° III. 2026 Tariff Rate Breakdown (Including Surcharges)
β Applicable Market: United States (US)
β Origin: China (CN)
β Effective Date: Rates apply to imports post-2025 policies.
π― 1. 4823.90.10.00 β Coated Paper/Cardboard Display Cards
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | 25.0% (Additional tariff on Chinese goods) |
| Total Tax Rate | 25.0% |
| Calculation | CIF Value Γ 25% |
| De Minimis Exemption | β Not Applicable for Section 301 goods |
| Legal Basis | HTSUS 4823.90.10.00 + Section 301 Footnote |
π Explanation:
- Even though the base duty for paper products is often 0%, the 25% Section 301 tariff applies to most Chinese-origin paper articles. - This is a high-cost item for importers. Ensure your pricing model accounts for this 25% levy.
π― 2. 4823.90.67.00 β Other Paper/Cardboard Articles
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | 25.0% |
| Total Tax Rate | 25.0% |
| Calculation | CIF Value Γ 25% |
| De Minimis Exemption | β Not Applicable |
π Note:
- Applies to uncoated or less common paper articles. If your card is not coated, use this code. - Tax burden is identical to the coated version in this dataset.
π― 3. 7326.90.86.10 β Steel Laminated Display Components
| Item | Details |
|---|---|
| Base Tariff | 2.9% |
| Section 301 Surcharge | 25.0% |
| Steel/Aluminum/Copper Surcharge | 50.0% (Specific to steel products) |
| Total Tax Rate | 77.9% |
| Calculation | CIF Value Γ 77.9% |
| Legal Basis | HTSUS 7326.90.86.10 + Steel Surcharge Footnotes |
π¨ CRITICAL WARNING:
- If your "Display Card" has a steel component that qualifies as "laminated steel goods," the tariff explodes to 77.9%. - This is rarely used for simple retail cards but applies if the structure involves bonded steel sheets.
π― 4. 7326.90.86.88 β Other Steel Articles
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | 0.0% |
| Steel/Aluminum/Copper Surcharge | 50.0% |
| Total Tax Rate | 50.0% |
| Calculation | CIF Value Γ 50.0% |
π Explanation:
- Applies to simple steel stampings or non-laminated steel display hooks/cards. - Still subject to the heavy 50% steel surcharge.
π οΈ IV. Customs Clearance Operational Advice (Pitfall Avoidance)
β 1. Documentation Checklist (Must-Have)
| Document | Requirement | Reason |
|---|---|---|
| Product Spec Sheet | βοΈ | Must specify material (Paper vs. Steel vs. Plastic) and whether it is coated. |
| Material Breakdown | βοΈ | Proof that >50% by weight is paper (for 4823) or steel (for 7326). |
| Commercial Invoice | βοΈ | Clearly state "Perforated Display Card" and HS Code. |
| Photos | βοΈ | Show the perforation, coating finish (gloss/matte), and any packaging. |
| Coating Certificate | (If applicable) | To support classification under 4823.90.10.00 (Coated) vs. 67 (Other). |
β 2. Classification Strategy (Key Rules)
| Scenario | Recommended HS Code | Tax Rate | Why? |
|---|---|---|---|
| Standard Retail Card (Glossy Print) | 4823.90.10.00 |
25% | Coated paper articles are common and have predictable tax. |
| Uncoated Cardboard (Matte/Brown) | 4823.90.67.00 |
25% | Same tax, but different physical description. |
| Steel Hook/Card Combo | 7326.90.86.88 |
50% | Avoid if possible! Steel surcharge is huge. |
| Plastic Blister Card | 3926.90.99.89 |
0% | NOT IN DATA, but check local tariff. Plastic often has 0% base + 25% 301? Verify separately. |
π₯ Pro Tip:
"Paper vs. Steel" is the deciding factor.
- If the card is paper, pay 25%.
- If the card is steel, pay 50-77.9%.
- Never classify a paper card as steel to "avoid" paperwork; it will trigger penalties.
β 3. Special Handling Tips
| Situation | Advice |
|---|---|
| Mixed Packaging | If the card is attached to a plastic hanger, declare as Paper if paper is dominant. If plastic is dominant, check 3926. |
| Printed Branding | Printing does not change HS Code. Ensure "Coated" is declared if applicable. |
| Volume Discounts | With 25-77.9% tax, negotiate FOB pricing carefully. Factor tax into Landed Cost. |
| De Minimis Loophole? | β NO. Section 301 goods (25% tax) are excluded from $800 de minimis exemption for China-origin goods in most recent rulings. Declare formally. |
π V. Global Market Comparison (2026 Context)
| Market | HS Code (Paper) | Base Duty | Additional Tax | Total Est. | Notes |
|---|---|---|---|---|---|
| πΊπΈ USA | 4823.90.10.00 |
0% | +25% (301) | 25% | High barrier for paper goods. |
| πͺπΊ EU | 4823.90 |
~6.5% | 0% | 6.5% | No Section 301. Much cheaper for European buyers. |
| π¨π³ China | 4823.90 |
~5-10% | 0% | 5-10% | Import duty applies, but no surcharge. |
| π¬π§ UK | 4823.90 |
~5% | 0% | 5% | Post-Brexit tariff structure. |
π Conclusion:
- USA is the most expensive market for Chinese-made paper display cards (25% added cost).
- Consider near-shoring (Mexico/Vietnam) if shipping to the US, as those origins may avoid Section 301.
π VI. Common Errors & Pitfalls (Learn from Mistakes)
β Error 1: Classifying a coated paper card as 4823.90.67.00 (Other).
π Result: Risk of audit. Customs may reclassify to 4823.90.10.00 (Coated) if coating is evident. Tax rate is same (25%), but description mismatch causes delays.
β Error 2: Using Plastic HS Code for a Paper Card.
π Result: Misdeclaration. If it's paper, use 4823. If it's plastic, use 3926. Mixing them is fraud.
β Error 3: Assuming 0% Duty because it's "Paper".
π Result: Biggest Mistake. The 25% Section 301 tax applies. Total cost is not 0%.
β Error 4: Declaring Steel components as Paper.
π Result: If the card has a steel insert, it may be classified under Chapter 73, leading to 50%+ tax. Always disclose composite materials.
π― VII. Final Recommendation: How to Ship Smart
- Confirm Material: Is it Paper or Steel?
- Paper β Use
4823.90.10.00(Coated) or4823.90.67.00(Uncoated). - Steel β Avoid if possible, or use
7326.90.86.88(50% tax).
- Paper β Use
- Calculate Landed Cost: Add 25% (for paper) or 50-77% (for steel) to your FOB price.
- Declare Accurately: Use precise terms like "Coated Paper Display Card, Perforated."
- Consider Alternatives: If shipping to the US, explore plastic alternatives (
3926) if tax allows, or source from non-China origins to avoid Section 301.
π£ Immediate Action:
π Consult a Licensed Customs Broker to confirm if your specific card is "Coated" (Glossy) vs. "Other" (Matte/Uncoated).
πΈ Budget for 25% Tax on all paper display cards from China to the US.
π Optimize Packaging: Combine with other goods to ensure proper valuation, but never hide origin or material.
β¨ Precision in Classification Saves Millions.
πΌ Donβt let a 25% tax surprise erode your margin.
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.