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Self adhesive Carbonless Paper

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
4823908680 35.0% CN US Official Doc
4823906700 35.0% CN US Official Doc
3919905060 40.8% CN US Official Doc
3919102055 40.8% CN US Official Doc
4811411000 35.0% CN US Official Doc
4811413000 35.0% CN US Official Doc

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🧾 Self-Adhesive Carbonless Paper: The Ultimate 2026 Classification & Customs Guide


🌐 HS Code Reference & Customs Clearance Guide | 2026 Tariff Breakdown | Professional Entry Strategy
πŸ“Œ Section I: Product Definition & Classification – What is "Self-Adhesive Carbonless Paper"?

Self-Adhesive Carbonless Paper (often called NCR Paper or No-Carbon-Required) is a specialized paper product designed to duplicate handwritten or printed text without the need for carbon sheets. It consists of multi-ply sheets with micro-encapsulated coatings on the back (B-side) and clay coatings on the front (A-side). When pressure is applied, the microcapsules rupture, transferring the image to the next sheet.

In international trade, these goods are primarily categorized based on their adhesive nature, shape, and whether they are coated. The HS Code classification hinges on a critical distinction: Are they "Coated Self-Adhesive Paper Rolls" or "Cut-to-Shape Articles of Paper"?

⚠️ Critical Classification Logic:
- Coated + Self-Adhesive + Rolls > 15cm width β†’ 4811.41.10.00 (Highest tariff risk due to specific description).
- Cut to size/shape (Articles) β†’ 4823.90.86.80 or 4823.90.67.00 (If coated).
- Non-Adhesive Self-Adhesive Plastics (Confusion point) β†’ 3919.xx (Only if it's actually plastic tape, not paper).


πŸ“¦ Section II: HS Code Classification Matrix (2026 Tariff Rules)

HS Code Product Description Key Characteristics Applicable Scenario
4811.41.10.00 Self-adhesive paper/paperboard: In strips/rolls >15cm OR sheets >36x15cm Coated + Self-Adhesive + Large Format Rolls Large rolls of NCR paper used for receipts, labels, or forms in industrial printing.
4811.41.30.00 Self-adhesive paper/paperboard: Other (Other) Coated + Self-Adhesive + Small/Non-standard sizes Smaller rolls or cut sheets of NCR paper not meeting the dimensions of 4811.41.10.00.
4823.90.67.00 Other articles of paper: Of coated paper Cut to size/shape + Coated Finished labels, tags, or cut sheets of NCR paper (articles).
4823.90.86.80 Other articles of paper: Other (Other) Cut to size/shape + Non-coated (or generic) Standard cut NCR forms not specifically "coated" in the customs definition sense.
3919.90.50.60 Self-adhesive plates/sheets: Of plastics NOT PAPER Warning: If the product is plastic-based (e.g., adhesive vinyl labels), use this. Do not use for Carbonless Paper.
3919.10.20.55 Self-adhesive plates: In rolls ≀ 20cm: Of plastics NOT PAPER Warning: Only for narrow plastic adhesive tapes. Do not use for Carbonless Paper.

πŸ” Key Distinction:
- 4811.xx covers the paper in rolls (the raw material/semi-finished product).
- 4823.90 covers the finished articles (cut to specific shapes, e.g., label die-cuts).
- 3919.xx covers plastic adhesive products. Carbonless paper is cellulose-based, NOT plastic.


πŸ’° Section III: 2026 Tariff Rate Breakdown (China to USA Import)

βœ… Applicable Country: United States (US)
βœ… Country of Origin: China (CN)
βœ… Effective Date: Current 2026 Tariff Regime (Section 301 & IEEPA)

🎯 1. 4811.41.10.00 β€” Self-adhesive Paper (Large Rolls)

Most common for bulk carbonless paper manufacturers.

Item Content
Base Tariff 0.0% (Free Trade)
Section 301 (USITC) Add-on +25.0% (China-specific penalty)
IEEPA Add-on 0.0% (Note: 25% is the dominant factor here)
Total Tariff 25.0%
Tax Calculation CIF Value Γ— 25%
De Minimis Exemption ❌ NO (Not eligible for $800 exemption)
Legal Path HTSUS:4811.41.10.00 β†’ Section 301: Chapter 48

πŸ“Œ Explanation:
This code captures "Gummed or adhesive paper" in rolls exceeding 15cm. While the base rate is free, the 25% "China Tariff" makes this a high-cost item. This is the standard classification for wholesale rolls of self-adhesive carbonless paper.


🎯 2. 4811.41.30.00 β€” Self-adhesive Paper (Other)

Item Content
Base Tariff 0.0%
Section 301 (USITC) Add-on +25.0%
Total Tariff 25.0%
Tax Calculation CIF Value Γ— 25%
De Minimis Exemption ❌ NO
Legal Path HTSUS:4811.41.30.00 β†’ Section 301: Chapter 48

πŸ“Œ Note: Applies to self-adhesive carbonless paper that does not meet the specific dimensions of 4811.41.10.00. Same high tariff rate applies.


🎯 3. 4823.90.67.00 β€” Other Articles of Coated Paper

Item Content
Base Tariff 0.0%
Section 301 (USITC) Add-on +25.0%
Total Tariff 25.0%
Tax Calculation CIF Value Γ— 25%
De Minimis Exemption ❌ NO
Legal Path HTSUS:4823.90.67.00 β†’ Section 301: Chapter 48

πŸ“Œ Note: Used for cut-to-shape carbonless papers (e.g., pre-cut labels or specific forms). The "Coated" aspect triggers the specific sub-heading, but the 25% tariff remains consistent.


🎯 4. 4823.90.86.80 β€” Other Articles of Paper (Other)

Item Content
Base Tariff 0.0%
Section 301 (USITC) Add-on +25.0%
Total Tariff 25.0%
Tax Calculation CIF Value Γ— 25%
De Minimis Exemption ❌ NO
Legal Path HTSUS:4823.90.86.80 β†’ Section 301: Chapter 48

πŸ“Œ Note: The "catch-all" category for paper articles. If the product is not clearly "coated" or falls into a generic "other" bucket, this is the backup code. Still carries the full 25% penalty.


πŸ›‘ WARNING: Do NOT Use 3919.xx for Carbonless Paper!

HS Codes 3919.90.50.60 & 3919.10.20.55 have 0% Total Tax, BUT they are strictly for PLASTICS. - If you declare "Self-Adhesive Carbonless Paper" under 3919.xx, Customs will classify it as a misdeclaration. - Consequence: Confiscation, fines, and potential criminal charges for fraud. - Only use 3919.xx if the product is actually adhesive vinyl/tape, not cellulose paper.


πŸ› οΈ Section IV: Customs Clearance Action Plan (Avoid the 25% Pitfall)

βœ… 1. Preparation Checklist (The "Must-Haves")

Document Requirement Purpose
βœ… Product Spec Sheet βœ”οΈ Critical Must explicitly state: "Cellulose Fiber Base," "Multi-ply Carbonless," "Adhesive Coating Type (PSA)."
βœ… Material Safety Data Sheet (MSDS) βœ”οΈ Critical Proves chemical composition is paper-based, not plastic.
βœ… Photos (Raw & Finished) βœ”οΈ Show the "tear-off" effect, multi-ply structure, and roll width.
βœ… Commercial Invoice βœ”οΈ Description must read: "Self-Adhesive Carbonless Paper (NCR), Coated, Rolls of [Width]cm."
βœ… Packing List βœ”οΈ Weight breakdown of rolls vs. cut sheets.
βœ… Coating Specification βœ”οΈ Detail the "Clay" or "Microcapsule" layer to justify 4811.xx vs. generic paper.

βœ… 2. Declaration Strategy (The Golden Rule)

πŸ”₯ The "Roll vs. Cut" Rule:
- If it is in Rolls: Use 4811.41.10.00 (if wide) or 4811.41.30.00.
- If it is Cut to Shape: Use 4823.90.67.00 (if coated) or 4823.90.86.80.
- Never call it "Plastic Tape" or "Sticker" without proof of paper base.

Scenario Correct HS Code Incorrect HS Code (Risk)
Bulk Rolls of NCR Paper 4811.41.10.00 3919.10.20.55 (Fraud Risk)
Pre-cut NCR Labels 4823.90.67.00 4811.41.30.00 (Wrong shape)
NCR Paper < 15cm rolls 4811.41.30.00 3919.10.20.55 (Wrong material)

βœ… 3. Special Scenarios & Workarounds

Situation Strategy
Plastic-backed Labels If the NCR paper is on a plastic film backing, verify if it is "Composite." If >50% plastic by weight, 3919 might apply (but rare for NCR).
Small Sample Packages If shipping via courier (<$800), check if 3919 is ever applicable (No, still paper). However, many couriers mistakenly declare paper as "samples" to avoid taxes. High Risk.
Transshipment If shipping via third country (e.g., Vietnam), the "Country of Origin" for tax purposes remains China if no substantial transformation occurs. Do not attempt to bypass the 25% via false labeling.

🌍 Section V: Global Market Comparison (2026)

Market Recommended HS Code Base Tariff US Tariff (25%?) Notes
πŸ‡ΊπŸ‡Έ USA 4811.41.10.00 0% +25% High Cost. Must prepare for 25% duty.
πŸ‡¨πŸ‡³ China 4811.41.10.00 5-10% N/A Domestic tax applies.
πŸ‡ͺπŸ‡Ί EU 4811.41.10.00 0-3% N/A Generally low duty, no "China Penalty" like US.
πŸ‡¨πŸ‡¦ Canada 4811.41.10.00 0% N/A FTA with US, but independent duties.
πŸ‡―πŸ‡΅ Japan 4811.41.10.00 6% N/A Standard duty, no Section 301.

πŸ“Œ Conclusion:
The USA is the only major market applying the 25% penalty specifically to this category under Section 301. If you are exporting to the EU, Japan, or Canada, the cost is significantly lower. If exporting to the US, you must factor the 25% into your pricing immediately.


πŸ“Œ Section VI: Common Mistakes & "Blood" Lessons

❌ Mistake 1: Calling it "Stickers" or "Tapes" πŸ‘‰ Result: Customs audits for "Plastic" classification (3919). If you claim 3919 (0% tax) but it's paper, you face fraud charges. If you claim 4811 (25% tax) but call it "Plastic," you get penalties. πŸ‘‰ Fix: Always use "Self-Adhesive Paper" in the description.

❌ Mistake 2: Confusing "Roll Width" πŸ‘‰ Result: Declaring a 30cm roll as "Other" (4811.41.30.00) to avoid scrutiny. Customs measures width; if >15cm, it must be 4811.41.10.00. πŸ‘‰ Fix: Measure the exact width of the roll in the invoice.

❌ Mistake 3: Ignoring the "Coated" Factor πŸ‘‰ Result: Declaring as generic 4823 (cut paper) when it is coated (4823.90.67). This can lead to minor re-classification delays. πŸ‘‰ Fix: Highlight "Coated" in the product description for all NCR products.


🎯 Section VII: Final Verdict & Action Items

🎯 Summary:

"Self-Adhesive Carbonless Paper" entering the US from China faces a flat 25% tariff, regardless of whether it is a roll or a cut article.

  • Base Rate: 0%
  • Total Rate: 25%
  • Code: 4811.41.10.00 (Rolls) or 4823.90.67.00 (Cut Articles)
  • Risk: High (Section 301).

πŸ“’ Immediate Action: 1. Verify Material: Ensure it is 100% Cellulose/Paper. If it has a plastic film base, re-evaluate 3919 (but only with strong technical proof). 2. Calculate Landed Cost: Add 25% to your CIF value immediately. 3. Document Rigor: Ensure your Spec Sheet explicitly mentions "Carbonless" and "Coated." 4. Pre-Clearance: If shipping large quantities, consider filing a Binding Ruling with US Customs (CBP) to confirm the 4811 classification before the cargo arrives.


✨ Pro Tip:

"Don't let a 25% surprise kill your margin. Classify as Paper, Not Plastic. Roll, Not Tape."
πŸš€ Accurate classification is your shield against the Section 301 hammer!


πŸ“Œ Need Help?
Contact a licensed Customs Broker with expertise in Paper & Pulp to ensure your NCR Paper clears the US border without a hitch!

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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.