纸张耐水剂
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3824997510 | 38.7% | CN | US | Official Doc |
| 3921904010 | 39.2% | CN | US | Official Doc |
| 3921905010 | 39.8% | CN | US | Official Doc |
| 4823201000 | 35.0% | CN | US | Official Doc |
| 4823209000 | 35.0% | CN | US | Official Doc |
AI Analysis
💧 Water-Resistant Paper Agents (Paper Waterproofing Agents)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part 1: Product Definition & Classification: Do You Truly Understand "Paper Waterproofing Agents"?
Paper waterproofing agents are specialized chemical additives or treated materials designed to impart water resistance to paper, cardboard, or fiber-based substrates. In international trade, the classification depends heavily on whether the product is a chemical additive (used during manufacturing or post-treatment) or a finished paper product with specific functional properties.
Chemical Additives/Treatments: Liquids, powders, or emulsions added to paper pulp or applied to surfaces to repel water. Functional Paper Products: Finished paper/board that has undergone waterproofing processes, characterized by specific physical forms (rolls, sheets, filters).
⚠️ Key Distinction Point:
- If the product is a chemical substance (e.g., sizing agents, resins) used to treat paper →归入 Chapter 38 (Miscellaneous Chemical Products).
- If the product is the paper itself (already treated, ready for use in filtration or packaging) →归入 Chapter 48 (Paper and Paperboard).
📦 Part 2: HS Code Classification Details (2026 Latest Official Tariff对照)
| HS Code | Product Description | Application Scenario | Material/Conflict Check |
|---|---|---|---|
3824.99.75.10 |
Paper waterproofing agent, chemical additive | Used in paper mills or coating lines to treat pulp/surface | ✅ Chemical nature: Fits Chapter 38 "Chemical additives or preparations". |
3921.90.40.10 |
Paper chemical-resistant agent (fiber-reinforced) | Special boards, films, foils; functional materials | ✅ No conflict: Paper/fiber reinforcement meets high-pressure reinforcement characteristics. |
3921.90.50.10 |
Paper chemical-resistant agent (functional material) | Functional materials, fiber-reinforced paper products | ✅ No conflict: Specifically for functional fiber-reinforced paper products. |
4823.20.10.00 |
Paper products (general waterproofed) | General paper/cardboard with water resistance function | ✅ No conflict: Material is paper/board; waterproofing is a functional description. |
4823.20.90.00 |
Paper products (filtration grade) | Filter paper and cardboard extensions, chemical-resistant | ✅ No conflict: Purpose is filtration; chemical resistance aligns with filter scenarios. |
🔍 Key Reminder:
- If the product is primarily a chemical formulation intended to create water resistance → Classify under 3824.
- If the product is paper that is already water-resistant → Classify under 4823.
- 3921 codes apply to specific reinforced/functional composite materials that blur the line between chemical treatment and paper product, often used in industrial filtration or specialized boards.
💰 Part 3: 2026 Latest Tariff Rate Details (Including Surtaxes, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3824.99.75.10 —— Paper Waterproofing Agent (Chemical Additive)
| Item | Content |
|---|---|
| Base Tariff Rate | 3.7% (ad valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote) |
| IEEPA Surcharge | +10.0% (Against China/HK products, effective Nov 10, 2025) |
| Total Tariff Rate | 38.7% |
| Tax Calculation | CIF Value × 38.7% |
| De Minimis Eligibility | ❌ Not Applicable (deny_de_minimis for Section 301 goods) |
| Legal Basis Path | USITC:3824.99.75.10 → FOOTNOTE:Section 301 → IEEPA:9903.01.24 |
📌 Explanation:
- The 3.7% is the standard MFN duty for miscellaneous chemical products.
- The 25% is the Section 301 tariff applied to most Chinese chemical imports.
- The 10% is the additional IEEPA surcharge implemented in late 2025.
- Total 38.7% is a high duty. Ensure accurate chemical identification to avoid misclassification.
🎯 2. 3921.90.40.10 —— Paper Chemical-Resistant Agent (Special Board/Film)
| Item | Content |
|---|---|
| Base Tariff Rate | 4.2% (ad valorem) |
| Section 301 Surtax | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Tariff Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | USITC:3921.90.40.10 → FOOTNOTE:Section 301 → IEEPA:9903.01.24 |
📌 Note:
- Classify here if the product is a reinforced paper/fiber composite used as a special board, film, or foil.
- The base rate is slightly higher than standard chemicals (4.2% vs 3.7%), but the surtax structure is identical.
🎯 3. 3921.90.50.10 —— Paper Chemical-Resistant Agent (Functional Material)
| Item | Content |
|---|---|
| Base Tariff Rate | 4.8% (ad valorem) |
| Section 301 Surtax | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Tariff Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | USITC:3921.90.50.10 → FOOTNOTE:Section 301 → IEEPA:9903.01.24 |
📌 Note:
- The highest base rate among the chemical/reinforced options (4.8%).
- Suitable for high-pressure fiber-reinforced functional materials.
- Ensure documentation highlights "fiber-reinforced" and "functional material" aspects.
🎯 4. 4823.20.10.00 —— Paper Products (General Waterproofed)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Section 301 Surtax | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | USITC:4823.20.10.00 → FOOTNOTE:Section 301 → IEEPA:9903.01.24 |
📌 Explanation:
- 0% base duty makes this the most tariff-efficient option for finished paper products.
- However, misclassification is risky: If customs determines the item is a chemical additive rather than finished paper, they may reclassify to Chapter 38, adding 3.7% to the base.
- Use this code only if the product is ready-to-use paper/board with waterproofing as a secondary feature.
🎯 5. 4823.20.90.00 —— Paper Products (Filtration Grade)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Section 301 Surtax | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | USITC:4823.20.90.00 → FOOTNOTE:Section 301 → IEEPA:9903.01.24 |
📌 Explanation:
- Also 0% base duty.
- Specifically for filter paper and cardboard extensions.
- If the waterproofing agent is used in a filtration context, this code is appropriate.
- Same risk of reclassification as4823.20.10.00.
🛠️ Part 4: Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Chemical composition % (for Chapter 38) OR Paper weight/thickness/finish (for Chapter 48). |
| ✅ Safety Data Sheet (SDS) | ✔️ | Crucial for chemical agents (3824). Must list hazardous components if any. |
| ✅ Product Photos | ✔️ | Show packaging, label, and physical form (liquid/powder vs. roll/sheet). |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "Waterproofing Chemical Agent" or "Waterproof Paper Board". |
| ✅ Certificate of Origin | ✔️ | Required for verifying Section 301 applicability. |
| ✅ Packing List | ✔️ | Detail net/gross weight, volume. |
✅ 2. Declaration Techniques (Key Mantras)
🔥 “Liquid/Power → Chapter 38; Sheet/Roll → Chapter 48. Name Precisely, Avoid Re-Classification!”
| Situation | Correct Declaration | Wrong Practice |
|---|---|---|
| Chemical agent in a drum/bag | 3824.99.75.10 (Chemical Additive) |
Declaring as "Paper" → Risk of reclassification + penalty. |
| Finished waterproof paper roll | 4823.20.10.00 or 4823.20.90.00 |
Declaring as "Chemical" → Unnecessary 3.7% base duty. |
| Fiber-reinforced functional board | 3921.90.40.10 or 3921.90.50.10 |
Declaring as standard paper → Missing functional classification. |
| Mixed shipment (Chemical + Paper) | Split HS Codes | Combined declaration → High risk of audit/confiscation. |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Chemical Agents | Provide client PO and chemical formula sheet. Avoid vague terms like "additive"; use specific chemical names. |
| Waterproof Paper for Food Packaging | Provide FDA compliance documents. Customs may scrutinize for food-contact safety. |
| Filter Paper (Chapter 48) | Emphasize "filtration function" in description. Provide test reports showing pore size and flow rate. |
| Reinforced Paper (Chapter 39) | Highlight "fiber reinforcement" and "high-pressure resistance". Standard paper codes may be rejected. |
🌍 Part 5: Global Market Comparison for Paper Agents (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3824.99.75.10 / 4823.20.10.00 |
35.0% - 39.8% | SDS, FDA (if applicable) | High surtaxes due to Section 301 & IEEPA. |
| 🇨🇳 China | 3824.99.75.10 / 4823.20.10.00 |
5% - 6% | None (Imported back?) | Low duty, but watch for environmental regulations. |
| 🇪🇺 EU | 3824.99.75.10 / 4823.20.10.00 |
0% - 4% | REACH, TSCA (if US-bound) | No Section 301. REACH registration may be needed for chemicals. |
| 🇯🇵 Japan | 3824.99.75.10 / 4823.20.10.00 |
0% - 3% | JIS Standards | Low tariffs, strict quality control for paper products. |
📌 Conclusion:
- The US market is the most expensive for these goods due to the 35-40% total duty.
- EU and Japan offer significantly lower tariff burdens.
- If exporting to the US, consider supply chain diversification (e.g., producing in Vietnam or Mexico) to potentially access lower rates or exemptions (verify current IEEPA/Section 301 waiver eligibility).
📌 Part 6: Common Mistakes & Pitfalls (Blood-and-Tears Lessons)
❌ Mistake 1: Declaring a chemical waterproofing agent as "Paper" to get 0% base duty
👉 Consequence: Customs reclassifies to Chapter 38 → Back taxes + 3.7% base + penalties.
❌ Mistake 2: Ignoring the IEEPA 10% surcharge effective Nov 2025
👉 Consequence: Underpayment of duties → Seizure or delayed release.
❌ Mistake 3: Vague description "Paper Treatment Chemical"
👉 Consequence: Customs requests detailed chemical breakdown → Demurrage fees at port.
❌ Mistake 4: Misclassifying reinforced paper as standard paper (4823)
👉 Consequence: Rejection by customs for lacking functional proof → Return to origin.
✅ Correct Practice:
“Waterproof Chemical Agent, Liquid Form, for Paper Industry, CAS No. XXXXX, SDS Provided, Model XYZ”
OR
“Waterproof Filter Paper Board, 200gsm, 1000mm Width, Roll Format, FDA Compliant”
🎯 Part 7: Conclusion: Professional Declaration Saves Money!
🎯 Remember the Mantra:
🔹 “Chemical → 38%; Finished Paper → 35%; Reinforced → 39%. Don’t Guess, Classify Right!”
🔹 “0% Base Duty is a Trap if Misclassified. Pay the Right Tax, Stay Safe!”
📌 Tips:
- If your product is originating from Vietnam, Mexico, Thailand, or Malaysia, check if it qualifies for USMCA or other free trade agreements to avoid Section 301 surtaxes.
- For complex chemical compositions, consider applying for an Advance Ruling (Provisional Classification) from US CBP before shipment.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide SDS/Specs + Apply for Advance Ruling if uncertain
🚀 Ensure your Paper Waterproofing Agents clear customs smoothly, efficiently, and cost-effectively!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percentage Point of Duty Matters!
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.