paper products hs 4823908680
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823908620 | 35.0% | CN | US | Official Doc |
| 4823908680 | 35.0% | CN | US | Official Doc |
| 4819200020 | 35.0% | CN | US | Official Doc |
| 4820900000 | 35.0% | CN | US | Official Doc |
| 4819100020 | 35.0% | CN | US | Official Doc |
| 4820104000 | 35.0% | CN | US | Official Doc |
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AI Analysis
π Paper Products: HS Code 4823.90.86.80 Deep Dive
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
π 1. Product Definition & Classification: What Exactly Is "4823.90.86.80"?
HS Code 4823.90.86.80 falls under Chapter 48 (Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard). Specifically, it is classified under:
- Heading 4823: Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers.
- Subheading 4823.90: Other.
- National Subheading (.86.80): In the US HTSUS, this code is a "Catch-all" for "Other" articles of paper/paperboard that do not fit into more specific categories (like shoe covers, which have their own sub-code
4823.90.86.20).
β οΈ Key Distinction:
- If the product is shoe covers (booties), it MUST go to4823.90.86.20.
- If the product is registers, account books, notebooks, or binders, it goes to Chapter 4820 (4820.90.00.00or4820.10.40.00).
-4823.90.86.80is for miscellaneous paper goods cut to size/shape that donβt fit elsewhere (e.g., paper masks, paper fans, custom-cut paper labels, paper stickers, etc.).
π¦ 2. HS Code Classification Details (2026 Latest Tariffε―Ήη §)
Based on your provided , here are the relevant HS Codes for Paper Products, their descriptions, and tax rates. Note that ALL items listed carry the same tax rate due to Section 301 tariffs.
| HS Code | Product Description | Key Exclusions | Applicable Scenario |
|---|---|---|---|
4823.90.86.80 |
Other paper articles: Cut to size/shape; other miscellaneous paper items | β Excludes shoe covers (4823.90.86.20) |
Custom paper cutouts, paper masks, paper fans, decorative paper items, non-standard paper goods |
4823.90.86.20 |
Shoe covers (booties): Of a kind described in statistical note 2 to Chapter 48 | N/A | Medical/industrial disposable shoe covers made of paper/paperboard |
4820.90.00.00 |
Stationery Articles (Other): Registers, account books, notebooks, binders, folders, etc. | Excludes specific listed items like "registers" if more specific code exists | Generic binders, file covers, blotting pads, manifold business forms, interleaved carbon sets |
4820.10.40.00 |
Registers/Account Books/Notebooks (Other): Specific stationery items | Excludes other stationery | Diaries, letter pads, memorandum pads, exercise books, receipt books |
4819.10.00.20 |
Corrugated Packaging: Sanitary food/beverage containers | Non-corrugated or non-food | Corrugated boxes for food/drink (e.g., pizza boxes, takeout containers) |
4819.20.00.20 |
Non-Corrugated Packaging: Sanitary food/beverage containers | Corrugated or non-food | Folding cartons/boxes for food/drink (e.g., cereal boxes, cosmetic cartons) |
π Critical Reminder:
- Stationery (notebooks, diaries, binders) belongs to 4820, NOT 4823. Misclassifying notebooks as4823.90.86.80is a common error.
- Shoe covers have their own code (4823.90.86.20). Do not use4823.90.86.80for them.
- Packaging (boxes, cartons) belongs to 4819, NOT 4823.
-4823.90.86.80is ONLY for "Other" paper articles that are cut to size/shape and donβt fit the above categories.
π° 3. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 onwards (for subsequent imports)
π― 1. 4823.90.86.80 β Other Paper Products (Miscellaneous)
| Item | Details |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Section 301 Additional Duty | +25.0% (USITC Footnote 9903.88.01) |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis for Section 301 goods) |
| Legal Path | HTSUS:4823.90.86.80 β USITC:4823.90.86.80 β FOOTNOTE:9903.88.01 |
π Explanation:
- The 25% additional duty is applied under Section 301 of the Trade Act of 1974, targeting Chinese goods.
- Although the base duty is 0%, the effective tariff is 25%.
- No de minimis exemption (i.e., packages under $800 do NOT automatically avoid duty if classified under Section 301).
π― 2. 4823.90.86.20 β Shoe Covers (Booties)
| Item | Details |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Additional Duty | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Eligibility | β Not Eligible |
π― 3. 4820.90.00.00 & 4820.10.40.00 β Stationery (Registers, Notebooks, etc.)
| Item | Details |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Additional Duty | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Eligibility | β Not Eligible |
π― 4. 4819.10.00.20 & 4819.20.00.20 β Sanitary Food/Beverage Packaging
| Item | Details |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Additional Duty | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Eligibility | β Not Eligible |
π Note: All items in your
<DATA>have a total tax rate of 25.0% due to Section 301 tariffs. There are no additional IEEPA tariffs (like the 10% mentioned in the monitor example) for these paper products in the provided data.
π οΈ 4. Customs Clearance Practical Advice (Real-World Pitfalls)
β 1. Preparation Checklist (Essential Documents)
| Document | Required? | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state material (e.g., "100% paper," "coated paperboard") and dimensions. |
| β Product Photos (Packaged & Unpacked) | βοΈ | Show the item clearly. For 4823.90.86.80, ensure it doesnβt look like a notebook or box. |
| β Commercial Invoice | βοΈ | Must accurately describe goods as "Other Paper Articles" or specific item (e.g., "Paper Fan"). Avoid vague terms like "Paper Goods." |
| β Packing List | βοΈ | Detail quantity, weight, and dimensions. |
| β Certificate of Origin (CO) | βοΈ | Required to prove origin (China) and apply correct Section 301 duty. |
| β HS Code Pre-Ruling Request | βοΈ | Highly Recommended for 4823.90.86.80 to avoid misclassification. |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Don't Mix Stationery, Packaging, or Shoe Covers!"
| Situation | Correct HS Code | Wrong Code | Consequence |
|---|---|---|---|
| Notebooks/Registers | 4820.10.40.00 or 4820.90.00.00 |
4823.90.86.80 |
Misclassification β Delay + Potential Penalty |
| Shoe Covers | 4823.90.86.20 |
4823.90.86.80 |
Minor error, but requires correct code for statistical purposes |
| Food Boxes/Cartons | 4819.10.00.20 or 4819.20.00.20 |
4823.90.86.80 |
Major error β Goods may be held for re-inspection |
| Miscellaneous Paper Items (e.g., paper masks, fans, labels) | 4823.90.86.80 |
N/A | Correct if no other specific code applies |
β 3. Special Cases
| Situation | Handling Advice |
|---|---|
| Paper Masks | If not for medical use, likely 4823.90.86.80. If for medical use, may require FDA documentation and different HTS. |
| Paper Stickers/Labels | If self-adhesive, may fall under 4821.10 or 4823.90. Check adhesive backing. If no adhesive, 4823.90.86.80 may apply. |
| OEM Custom Paper Goods | Provide client order and design specs to prove they are "other" articles. |
| Samples vs. Commercial | No de minimis exemption for Section 301 goods, even if samples. Duty still applies. |
π 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4823.90.86.80 |
25% (Section 301) | None typically | High duty due to Section 301 |
| π¨π³ China | 4823.90.86.80 |
Low/0% (Import Duty) | GB Standards | Domestic trade not applicable |
| πͺπΊ EU | 4823.90.90 |
0% (Most Favored Nation) | CE (if applicable) | No Section 301 equivalent |
| π¬π§ UK | 4823.90.90 |
0% | UKCA (if applicable) | Post-Brexit trade terms |
| π¦πΊ Australia | 4823.90.90 |
5% | None | Lower than US duty |
| π―π΅ Japan | 4823.90.90 |
0% | PSE (if applicable) | Favorable trade terms |
π Conclusion:
- The USA is the only market with a 25% additional tariff on these Chinese paper products due to Section 301.
- For other markets, tariffs are significantly lower or zero.
- Cost Optimization: Consider sourcing from Vietnam, Mexico, or Thailand to avoid Section 301 duties in the US (if rules of origin are met).
π 6. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Classifying notebooks as 4823.90.86.80
π Consequence: Misclassification β CBP may assess penalties for incorrect declaration. Correct code is 4820.10.40.00.
β Error 2: Classifying food boxes as 4823.90.86.80
π Consequence: High risk of inspection delay. Correct code is 4819.10.00.20 or 4819.20.00.20.
β Error 3: Assuming de minimis applies to Section 301 goods
π Consequence: Even small packages (<$800) are subject to 25% duty. Do not rely on Section 321 exemption.
β Error 4: Vague Description "Paper Products"
π Consequence: CBP will classify under the most restrictive code. Always specify: "Paper Fan, Cut to Size" or "Paper Mask, Non-Medical."
β Correct Practice:
"Paper Product, Other, Cut to Size, Non-Medical, Model XYZ, 100% Paper, HTS: 4823.90.86.80"
π― 7. Conclusion: Professional Declaration, Save Time, Reduce Costs!
π― Remember the Golden Rules:
πΉ "Stationery goes to 4820, Packaging to 4819, Shoe Covers to .20, and 'Other' to .80!"
πΉ "Section 301 adds 25% to ALL Chinese paper goods in the US β no exceptions!"
πΉ "De Minimis Does NOT Apply β Plan for 25% Duty!"
π Pro Tip:
If your paper products originate from Vietnam, Mexico, Thailand, or Malaysia, you may avoid the 25% Section 301 tariff.
Recommend applying for a Pre-Ruling (HTSUS Binding Ruling) from CBP to confirm the correct classification and duty rate.
π£ Immediate Action:
π Contact a licensed customs broker + Provide product images + Apply for HTS Pre-Ruling
π Ensure your paper products clear US customs smoothly, avoid penalties, and optimize your landed cost!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every dollar saved in duty is pure profit!
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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.