纸板卷筒（定制尺寸）
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4822900000 | 35.0% | CN | US | Official Doc |
| 4822100000 | 35.0% | CN | US | Official Doc |
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AI Analysis
📦 Cardboard Cores & Paper Pulp Rolls (Custom Sizes)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What Exactly Are You Shipping?
"Cardboard Cores" and "Paper Pulp Rolls" are essential industrial intermediate goods. However, their HS Code classification depends strictly on the material state and final form. Confusing "cardboard cores" (finished tubes) with "paper pulp rolls" (raw material/intermediate) can lead to severe misclassification.
⚠️ Key Distinction Point:
- Cardboard Cores (Paperboard Cylinders): These are finished, rigid tubes made from paperboard/cardboard, used as substrates for wrapping paper, textiles, films, etc. They are finished goods or semi-finished industrial components. → HS Code: 4822
- Paper Pulp Rolls: These are cylindrical forms of chemical wood pulp or other fiber pulps, representing a raw material or intermediate product before being converted into paper/cardboard. → HS Code: 4703
📊 II. HS Code Classification Details (2026 Latest Tariff Authority Reference)
Based on your input, here are the valid classifications for "Custom Size Cardboard Cores" and "Paper Pulp Rolls." Note that duplicates in the source data (4822.90.00.00) have been merged for clarity.
| HS Code | Product Description | Applicable Scenario | Material State | Form |
|---|---|---|---|---|
4822.10.00.00 |
Paper or paperboard cores, tubes, and spindles | Standard cardboard tubes, gift wrap cores, textile backing cores | Paperboard / Paper | Cylindrical Core |
4822.90.00.00 |
Other paper or paperboard cores, tubes, and spindles | Custom-size cardboard cores, specialized support rolls | Paperboard | Cylindrical Core / Support |
4703.11.00.00 |
Chemical wood pulp, soda or sulphate, non-beaten | Raw chemical wood pulp in roll/conglomerate form for paper making | Chemical Wood Pulp | Raw Roll |
4703.19.00.00 |
Other chemical wood pulp, soda or sulphate | Semi-finished intermediate pulp products (non-beaten or other variants) | Chemical Wood Pulp | Semi-finished Roll |
🔍 Critical Note:
- Do not mix Material Types: You cannot classify a cardboard tube as paper pulp just because it looks round. If it's a rigid tube, it's 4822. If it's soft pulp in roll form, it's 4703. - Custom Size: "Custom size" does not change the HS Code. It remains under 4822.90.00.00 if it's a cardboard core, as "other" covers non-standard sizes.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
✅ Total Tax Rate: 35.0% for ALL listed HS Codes
🎯 1. 4822.10.00.00 & 4822.90.00.00 —— Cardboard Cores / Tubes
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Section 301 Surcharge | +25.0% (Under US Trade Act Section 301) |
| Section 122 Tariff | +10.0% (Specific provision for certain Chinese-origin goods) |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible (Deny de minimis) |
| Legal Basis Path | USITC:4822.10.00.00 / USITC:4822.90.00.00 → Section 301: Footnote 9903.88.01 → Section 122: 10% Surcharge |
📌 Explanation:
- Base 0%: Paper products generally have low base duties. - 301 Tariff 25%: Applies to most Chinese-origin paper products. - 122 Tariff 10%: A specific additional surcharge applicable here. - Total 35%: This is a high-cost item for importers. Profit margins must account for this 35% duty on top of shipping/insurance.
🎯 2. 4703.11.00.00 & 4703.19.00.00 —— Paper Pulp Rolls
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Section 301 Surcharge | +25.0% (Under US Trade Act Section 301) |
| Section 122 Tariff | +10.0% (Specific provision for certain Chinese-origin goods) |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible (Deny de minimis) |
| Legal Basis Path | USITC:4703.11.00.00 / USITC:4703.19.00.00 → Section 301 → Section 122 |
📌 Explanation:
- Although these are raw materials, they are NOT exempt from the 35% total duty when originating from China. - Many businesses mistakenly believe "raw materials" are duty-free. This is false under current 301 and 122 policies for these specific pulp codes.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist (Must Provide)
| Document | Must Provide? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Material (e.g., "Kraft Paperboard" vs. "Chemical Wood Pulp"), Diameter, Length, Thickness, Weight. |
| ✅ Product Photos | ✔️ | Clear images showing the cross-section and surface texture. Cores are rigid; pulp rolls are fibrous/soft. |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code exactly: "Cardboard Tube, Kraft Paper" vs. "Chemical Wood Pulp Roll". Do not use vague terms like "Paper Roll." |
| ✅ Packing List | ✔️ | Include net/gross weight per roll/core. |
| ✅ Certificate of Origin | ✔️ | Crucial for proving CN origin to apply (or dispute) 301/122 tariffs. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material First, Form Second, Name Precise!"
| Situation | Correct Declaration | Wrong Practice |
|---|---|---|
| Cardboard Tube | 4822.90.00.00 |
Misdeclaring as 4703 (Pulp) → Heavy Penalty for Misclassification |
| Paper Pulp Roll | 4703.19.00.00 |
Misdeclaring as 4822 (Core) → Wrong Duty Base, Audit Risk |
| Custom Size Core | Still 4822.90.00.00 |
Trying to find a "custom" HS Code → Does not exist |
| Mixed Shipment | Split into separate lines | Mixing cores and pulp in one line → Customs Seizure/Delay |
✅ 3. Special Handling Scenarios
| Scenario | Handling Advice |
|---|---|
| Sample Shipments | No De Minimis Exemption! Even small samples are subject to 35% duty. Do not use 86117 (De Minimis) unless you have a specific exemption (rare for CN origin). |
| Re-Export | If importing into US and immediately re-exporting, consider Foreign Trade Zone (FTZ) or Bonded Warehouse to defer duty payment. |
| Damaged Goods | If cores are crushed, declare accurately. Do not hide damage; it may affect the "new condition" assessment. |
| Labeling | Ensure each core/roll has a label indicating: Material, Size, and Origin. Vague labeling leads to HMCU (Harbor Maintenance Charge) and extra handling fees. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Duty (CN Origin) | Certification/Notes |
|---|---|---|---|
| 🇺🇸 USA | 4822.90.00.00 / 4703.19.00.00 |
35.0% | High Duty. 301 + 122 apply. No de minimis. |
| 🇨🇳 China | 4822.10.00.00 / 4703.11.00.00 |
Low/Moderate | Export-oriented. Check for VAT rebates. |
| 🇪🇺 EU | 4822.10.00 / 4703.11 |
Variable | Generally lower than US. Check for EUTR (Timber Regulation) compliance. |
| 🇬🇧 UK | 4822.90.00 / 4703.19 |
Variable | Post-Brexit tariffs apply. Often competitive vs. US. |
📌 Conclusion:
- The US market is the most expensive for these items due to the叠加 (stacking) of 25% (301) and 10% (122) tariffs. - EU/UK markets may offer better cost efficiency if you have alternative supply chains. - Duty Cost Impact: A $10,000 shipment of cardboard cores will incur $3,500 in duties upon entry to the US. Factor this into your FOB/CIF pricing.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring "Cardboard Tube" as "Paper Product" under general headings
👉 Consequence: Customs rejects the entry, requests re-classification, delays shipment by 2-4 weeks.
❌ Mistake 2: Ignoring the 122 Tariff
👉 Consequence: Underpayment of 10%. Customs issues a Notice of Action for back duties + penalties.
❌ Mistake 3: Confusing "Paper Pulp" with "Recycled Paperboard"
👉 Consequence: HS Code 4703 (Virgin Pulp) vs 4804 (Recycled). Different Tariffs & Environmental Regulations. Misclassification leads to fines.
❌ Mistake 4: Assuming "Small Packages" are Duty-Free
👉 Consequence: False. For CN origin paper/pulp products, the Section 301 and 122 tariffs apply even to de minimis shipments (if the carrier attempts to use them). Most carriers will charge the duty or refuse entry.
✅ Correct Practice:
"Kraft Paperboard Core, Custom Size: 300mm Dia x 1200mm Length, Wall Thickness 3mm, Origin: China"
HS Code:4822.90.00.00
Duty: 35%
🎯 VII. Conclusion: Professional Classification, Cost Savings
🎯 Remember the Mantra:
🔹 "Cardboard Tube = 4822, Pulp Roll = 4703. Both 35% Duty in US!"
🔹 "No De Minimis Exemption for CN Origin Paper Products!"
🔹 "Specify Material Precisely to Avoid Audits!"
📌 Pro Tip:
If your volume is high, consider:
1. Duty Drawback: If you re-export the products, you may claim back the 35% duty.
2. Bonded Warehouse: Store goods before paying duty, improving cash flow.
3. Pre-Ruling: Apply for an HTSUS Pre-Ruling from CBP to confirm the exact code for your custom sizes, reducing future dispute risks.
📣 Immediate Action Required:
📞 Verify your product is NOT eligible for de minimis exemption.
📊 Calculate 35% duty into your landed cost.
📝 Ensure Invoice Description matches the HS Code definition exactly.
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Your Every Cent in Duty Is Worth Precise Calculation!
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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) — 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.