Perforated Paper Gasket
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823908000 | 35.0% | CN | US | Official Doc |
| 4823906000 | 35.0% | CN | US | Official Doc |
| 4823903100 | 35.0% | CN | US | Official Doc |
| 4823400000 | 35.0% | CN | US | Official Doc |
| 4821904000 | 35.0% | CN | US | Official Doc |
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AI Analysis
π³οΈ Perforated Paper Gasket (εΈ¦εηΊΈε«η/ε²εε‘η)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What Exactly is "Perforated Paper Gasket"?
The term "Perforated Paper Gasket" can be ambiguous in international trade. It generally falls into two categories depending on its primary function and form:
- Sealing Gaskets (Gaskets/Seals): Paper discs or shapes with holes, used primarily for sealing (preventing leaks) in mechanical or industrial applications.
- Paper Cards/Stencils (Paper Products): Paper sheets with precise holes, used primarily for alignment, positioning, or as consumables for machines (e.g., hole punchers, sorting machines).
β οΈ Key Distinction Point:
- If the product is defined by its sealing function β Classified as Gaskets/Seals (Chapter 48, Heading 4823).
- If the product is defined by its paper/card nature used for alignment or as a machine consumable β Classified as Other Paper Articles (Chapter 48, Heading 4823 or 4821).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
Based on the provided data, here is the breakdown of potential HS Codes and their rationale:
| HS Code | Product Description | Rationale & Application | Key Feature |
|---|---|---|---|
4823.90.80.00 |
Perforated Paper Gasket | Material: Paper. Use: Gasket. Explicitly matched as a gasket. | Primary Use: Sealing |
4823.90.60.00 |
Perforated Paper Gasket | Material: Paper. Form: Gasket. Use meets the definition of sealing components. | Primary Use: Sealing |
4823.90.31.00 |
Perforated Card for Positioning | Material: Paper. Use: Consumable for hole punchers or positioning tools. | Primary Use: Machine Consumable |
4823.40.00.00 |
Perforated Card for Positioning | Material: Paper. Form: Card. Classified as a paper product/article. | Primary Use: Paper Article |
4821.90.40.00 |
Perforated Card for Positioning | Material: Paper. Form: Card. Classified as other paper articles (Heading 4821 covers labels/stickers/etc., but 4821.90 is often used for miscellaneous paper items not elsewhere specified). | Primary Use: Miscellaneous Paper |
π Key Reminder:
- If the item is strictly a seal (even if made of paper and perforated),4823.90.80.00or4823.90.60.00is the most accurate.
- If the item is a card used for alignment (like a stencil or punch card),4823.90.31.00or4823.40.00.00is more appropriate.
- Do not classify simple paper cards as "gaskets" if they are not used for sealing; conversely, do not classify sealing gaskets as "cards" if their primary purpose is mechanical sealing.
π° III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025/2026 (Current Trade Context)
π― 1. 4823.90.80.00 & 4823.90.60.00 (Paper Gaskets)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% (From USITC Footnote 9903.88.01 / Section 301 List 4) |
| Section 122 Additional Duty | +10.0% (Specific surcharge for certain Chinese paper products or general China trade measures) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β Not Eligible (Standard for Section 301/122 goods) |
| Legal Basis Path | Base Tariff 0% + Section 301 25% + Section 122 10% |
π Explanation:
- "Base Tariff 0%": Paper garticles (HS 4823) generally have a low or zero base duty.
- "Section 301 25%": This is the standard additional duty for many Chinese imports under the US-China trade war framework.
- "Section 122 10%": This specific surcharge applies to the paper gasket category in the provided data, significantly increasing the cost.
- Total 35%: This is a high effective tariff. You must calculate the landed cost carefully.
π― 2. 4823.90.31.00, 4823.40.00.00, 4821.90.40.00 (Perforated Cards/Positioning Papers)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% |
| Section 122 Additional Duty | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | Base Tariff 0% + Section 301 25% + Section 122 10% |
π Note:
- All listed HS Codes in the<DATA>share the exact same tax structure: 0% Base + 25% Section 301 + 10% Section 122 = 35% Total.
- Regardless of whether you classify them as "Gaskets" or "Cards," the financial impact is identical.
- The critical factor is compliance accuracy: Misclassification can lead to audits, penalties, or delays, even if the rate is the same.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state: Material (Paper), Dimensions, Perforation Pattern, Primary Use (Sealing vs. Alignment). |
| β Product Photos | βοΈ | Clear images showing the perforations, thickness, and any branding. |
| β Commercial Invoice | βοΈ | Description must match HS Code rationale (e.g., "Paper Gasket, for Mechanical Sealing" vs. "Perforated Positioning Card"). |
| β Packing List | βοΈ | Detail weight, dimensions, and quantity. |
| β Certificate of Origin (CO) | βοΈ | Essential for proving Chinese origin (to apply correct Section 301/122 rates). |
β οΈ Critical: If the product is used for sealing, do not describe it as a "card." If it is used for alignment/punching, do not describe it as a "gasket." Consistency between description and HS Code is key.
β 2. Declaration Tips (Key Mantras)
π₯ βUse Defines HS, Not Just Material!β
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Used for Sealing (e.g., in pipes, engines) | 4823.90.80.00 - "Paper Gasket for Sealing" |
Call it "Paper Card" β Risk of audit for misdeclaration |
| Used for Machine Alignment (e.g., punch cards) | 4823.90.31.00 - "Perforated Card for Hole Punching" |
Call it "Gasket" β May be rejected if function doesn't match |
| General Paper Product | 4823.40.00.00 - "Perforated Paper Card" |
Vague description like "Paper Goods" β Delayed Clearance |
β 3. Special Considerations
| Situation | Advice |
|---|---|
| OEM Custom Gaskets | Provide the end-user application details to prove "sealing" function. |
| Mixed Shipments | If you have both gaskets and cards, separate them in the commercial invoice. Do not lump them under one vague term. |
| Section 122 Compliance | Ensure your supplier confirms the product falls under the specific scope of the 10% surcharge. If excluded, the rate might drop (check latest USITC updates). |
| De Minimis (Section 321) | β Do not rely on $800 De Minimis. With 35% duty and specific origin requirements, de minimis exemptions are often blocked for Chinese-origin goods subject to Section 301/122. |
π V. Global Market Comparison (2026 Context)
| Market | Recommended HS Code | Est. Total Duty | Notes |
|---|---|---|---|
| πΊπΈ USA | 4823.90.80.00 |
35% | High barrier due to Section 301 + 122. |
| π¨π³ China | 4823.90.80.00 |
~6.5% | Import duty for paper products. No additional US-style surcharges. |
| πͺπΊ EU | 4823.90.00 |
4.5% | Standard EU duty. No Section 301 equivalent. |
| π¦πΊ Australia | 4823.90.00 |
5.0% | Standard FTA or MFN rates apply. |
π Conclusion:
- The US is the most challenging market for these products due to the 35% effective duty rate.
- For other markets, the duty is significantly lower. Consider supply chain diversification if shipping to the US is cost-prohibitive.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Classifying a "Sealing Gasket" as a "Paper Card"
π Consequence: While the rate is currently the same (35%), if the rate structure changes in the future, you could face retroactive penalties or audits for misclassification.
β Error 2: Ignoring Section 122 Surcharge
π Consequence: Under-declaring duty by 10%. This leads to seizure, fines, and loss of importer privileges.
β Error 3: Vague Description "Paper Part"
π Consequence: Customs may reject the declaration or assign a higher default duty rate (e.g., "Other Articles of Paper" at higher base rates).
β Correct Approach:
"Perforated Paper Gasket, Material: Kraft Paper, Use: Mechanical Sealing, Model: XYZ, Origin: China"
π― VII. Conclusion: Precision in Classification, Stability in Costs
π― Remember the Mantra:
πΉ "Gasket for Sealing, Card for Alignment."
πΉ "35% is the US Reality for Paper Goods from China."
πΉ "Document the Function, Not Just the Form."
π Pro Tip:
If you are importing these goods to the US, apply for an Advance Ruling from CBP (Customs and Border Protection) before shipment. This provides legal certainty and protects you from future disputes over Section 301/122 applicability.
π£ Take Action Now:
π Consult with a licensed US Customs Broker.
π Prepare detailed technical specs highlighting the primary function (Sealing vs. Positioning).
π Secure your supply chain against 35% tariff risks!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Dollar Saved is a Dollar Earned!
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.