实验室食品保鲜羊皮纸
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4805912000 | 35.0% | CN | US | Official Doc |
| 4805911010 | 35.0% | CN | US | Official Doc |
| 4806100000 | 35.0% | CN | US | Official Doc |
| 4806200000 | 35.0% | CN | US | Official Doc |
| 4823908000 | 35.0% | CN | US | Official Doc |
AI Analysis
🧾 Laboratory & Food-Grade Parchment Paper (Food Preservation)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is "Laboratory Food Preservation Parchment Paper"?
Laboratory food preservation parchment paper (often referred to as Baking Paper, Greaseproof Paper, or Sulphurized Paper) is a specialized cellulose-based material. It undergoes a chemical or mechanical process (such as sulphuric acid treatment or silicone coating) to become resistant to grease, moisture, and high temperatures.
In international trade, it is not classified simply as "paper." Its classification depends heavily on: 1. Material State: Is it coated, treated, or raw? 2. Application: Is it for general baking, specific lab analysis, or industrial gasket use? 3. Physical Properties: Does it have anti-grease properties specific to baking?
⚠️ Key Distinction:
- If it is raw, uncoated paper used only for basic wrapping in a lab (not heat/grease resistant) → 4805.91
- If it is treated/chemical parchment (sulphurized) for general baking/preservation → 4806.10
- If it is silicone-coated or specifically greaseproof for professional baking/food service → 4806.20
- If it is a generic cellulose pad for baking (non-woven or mixed material) → 4823.90
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Match)
| HS Code | Product Description | Application Scenario | Key Characteristics |
|---|---|---|---|
4805.91.20.00 |
Uncoated Paper, other | Lab use, general wrapping, non-grease proof | Raw paper, no chemical treatment for grease resistance |
4805.91.10.10 |
Kraft Paper, specific | Lab use, heavy-duty wrapping | Strong, brown kraft paper, not true "parchment" |
4806.10.00.00 |
Animal/Grocery Parchment | General baking, common processing form | Chemically treated (sulphurized), traditional parchment |
4806.20.00.00 |
Greaseproof Paper | Baking, food preservation, anti-grease specific | Specifically treated to resist oil/grease penetration |
4823.90.80.00 |
Other Paper Products | Baking pads, liners, mixed cellulose materials | Non-standard form, often used as liners or gaskets |
🔍 Critical Reminder:
- "Parchment" usually falls under 4806 if it has undergone chemical treatment to become translucent and grease-resistant.
- "Greaseproof Paper" (often silicone-coated) is distinct and often falls under 4806.20 or 4823 depending on the coating and form.
- Misclassifying silicone-coated baking paper as raw paper (4805) can lead to severe penalties due to different material composition.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 onwards (including subsequent imports)
🎯 1. 4805.91.20.00 — Uncoated Paper (Lab Use)
| Item | Details |
|---|---|
| Base Rate | 0% (ad valorem) |
| USITC Surcharge | +25% (Under USITC Footnote 9903.88.01) |
| IEEPA Surcharge | +10% (Targeting China/HK products, effective Nov 10, 2025) |
| Total Rate | 35% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4805.91.20.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Even though the base duty is 0%, the 35% total tax makes this category expensive for imports from China.
- This applies to uncoated paper. If your product is chemically treated, this code is incorrect.
🎯 2. 4805.91.10.10 — Specific Kraft Paper (Lab Use)
| Item | Details |
|---|---|
| Base Rate | 0% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Rate | 35% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4805.91.10.10 → FOOTNOTE:9903.88.01 |
📌 Note:
- This is for Kraft Paper specifically for lab use. Do not use this for standard white parchment paper.
- Same tax burden as above: 35%.
🎯 3. 4806.10.00.00 — Animal/Grocery Parchment Paper
| Item | Details |
|---|---|
| Base Rate | 0% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Rate | 35% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4806.10.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Traditional parchment paper (sulphurized) falls here.
- 35% Total Tax applies. This is the standard rate for most chemically treated papers from China.
🎯 4. 4806.20.00.00 — Greaseproof Paper (Baking Specific)
| Item | Details |
|---|---|
| Base Rate | 0% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Rate | 35% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4806.20.00.00 → FOOTNOTE:9903.88.01 |
📌 Crucial Point:
- Silicone-coated baking paper often falls under 4806.20 if it is specifically engineered for grease resistance.
- 35% Total Tax applies. This is the most common code for commercial food-service parchment paper.
🎯 5. 4823.90.80.00 — Other Paper Products (Baking Pads/Liners)
| Item | Details |
|---|---|
| Base Rate | 0% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Rate | 35% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4823.90.80.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- If your product is a mixed-material pad (e.g., cellulose + non-woven) or a pre-cut liner that doesn't fit the strict definition of "paper sheet," it may fall here.
- 35% Total Tax applies.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Details |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: Material (Cellulose/Paper), Treatment (Sulphurized/Silicone), Coating Type, Food-Grade Certification |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | If coated, must declare chemical composition of coating |
| ✅ Product Photos (Including Packaging) | ✔️ | Show roll, sheet, and any labeling (e.g., "Food Grade," "Silicone-Coated") |
| ✅ FDA Compliance Statement | ✔️ | Crucial for food-contact items. Must state compliance with 21 CFR 176.170 (Baking Papers) |
| ✅ Commercial Invoice | ✔️ | Clear description: "Silicone-Coated Parchment Paper for Baking" or "Sulphurized Parchment Paper" |
| ✅ Bill of Lading (B/L) | ✔️ | Ensure weight and dimensions match the invoice |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Describe the Treatment, Not Just the Material!"
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Silicone-Coated Paper | "Silicone-Coated Greaseproof Paper, Food Grade" | "Paper" or "Stationery Paper" |
| Sulphurized Parchment | "Sulphurized Parchment Paper, for Baking" | "Uncoated Paper" |
| Lab Wrapping Paper | "Uncoated Kraft Paper, Laboratory Use" | "Parchment Paper" |
| Pre-cut Baking Liners | "Paper Baking Liners, Other" | "Rolls of Paper" |
⚠️ Warning:
- If you declare "Parchment Paper" but the HS code is for uncoated paper (4805.91), customs will reject it because parchment paper is defined by its treatment, not just its base material.
- Use precise terms: "Silicone-Coated", "Sulphurized", "Greaseproof".
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| OEM Private Label | Provide brand authorization letter. Ensure the product name on the label matches the invoice (e.g., "BrandX Baking Paper"). |
| Food-Grade vs. Industrial | If intended for food, must have FDA 21 CFR 176.170 compliance. Without it, customs may flag it as "non-food grade" and delay clearance. |
| Sample Imports | Even samples are subject to the 35% tariff. Do not use "gift" or "sample" declarations to avoid tax; it will be flagged. |
| Mixed Containers | If importing both parchment paper and other goods, ensure each item is listed separately with its own HS Code. Mixed declarations lead to audits. |
🌍 V. Global Market Comparison for Paper Products (2026)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Key Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4806.20.00.00 |
35% (0% Base + 25% + 10%) | FDA 21 CFR 176.170 | High surtaxes; strict food-contact rules |
| 🇨🇳 China | 4806.20.00.00 |
5% | GB 4806.8 | No additional surtaxes |
| 🇪🇺 EU | 4806.20.00.00 |
6.5% | REACH, EFSA | No IEEPA/301 surtaxes |
| 🇬🇧 UK | 4806.20.00.00 |
6.5% | UKCA, FSA | Post-Brexit rules apply |
| 🇯🇵 Japan | 4806.20.00.00 |
5% | JHOSPA, FSC | No additional surtaxes |
📌 Conclusion:
- The US market is the most expensive due to the 25% USITC + 10% IEEPA surcharges.
- Total 35% tariff significantly impacts profitability.
- Consider supply chain diversification (e.g., sourcing from Vietnam, India, or Thailand) to avoid US surtaxes if targeting the US market.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Declaring "Silicone-Coated Paper" as "Uncoated Paper" (4805.91)
👉 Consequence: Customs classifies it incorrectly, leading to penalties + back taxes. Even if the base paper is uncoated, the coating defines the HS code.
❌ Error 2: Failing to declare "Food-Grade" status
👉 Consequence: CBP may detain the shipment for FDA regulatory violation. Requires lab testing to prove compliance with 21 CFR 176.170.
❌ Error 3: Using generic "Paper" description in Invoice
👉 Consequence: Lack of specificity leads to random inspections and delays. Always specify "Parchment," "Greaseproof," or "Silicone-Coated."
❌ Error 4: Ignoring De Minimis Exemption Status
👉 Consequence: Many sellers assume small shipments are tax-free. False! Paper products from China are explicitly excluded from de minimis (Section 321) for these HS codes.
✅ Correct Approach:
"Silicone-Coated Parchment Paper, Food Grade, FDA Compliant (21 CFR 176.170), 12mm x 12mm Sheets, Roll Packing, Model BAK-100"
🎯 VII. Conclusion: Precision in Classification, Profit in Clearance
🎯 Remember the Mantra:
🔹 "Coating Determines Code, Treatment Dictates Tax."
🔹 "Silicone = 4806.20, Sulphurized = 4806.10, Uncoated = 4805.91."
🔹 "35% Total Tax in US: Plan for It or Sourcing Elsewhere."
📌 Pro Tip:
If your parchment paper is sourced from Vietnam, India, or Thailand, you may qualify for 0% or lower tariffs in the US under USMCA or GSP rules (check current eligibility).
Recommendation: Apply for an Advance Ruling from US CBP if you are unsure about the classification of new products (e.g., coated vs. uncoated).
📣 Immediate Action:
📞 Contact your freight forwarder with the FDA Compliance Statement and Product Specs.
📝 Ensure your commercial invoice explicitly states: "Food Contact Surface: Silicone-Coated/Chemically Treated".
🚀 Clear customs smoothly, protect your margins, and scale your food-grade paper business!
✨ Professional Clearance Starts with Precise Classification!
💼 Every Percent of Tax Saved is Pure Profit!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.