金属复合纸垫片
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 8484900000 | 37.5% | CN | US | Official Doc |
| 8484100000 | 37.5% | CN | US | Official Doc |
| 4823908000 | 35.0% | CN | US | Official Doc |
| 4823906000 | 35.0% | CN | US | Official Doc |
| 8484900000 | 37.5% | CN | US | Official Doc |
AI Analysis
📦 Paper & Composite Gaskets (Metal-Composite Paper Gaskets)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Full Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Gaskets"?
Gaskets (垫片/垫圈) are sealing components used to prevent leakage between two mating surfaces. In international trade, the classification depends heavily on the primary material and structure.
For "Metal-Composite Paper Gaskets" (金属复合纸垫片), the classification ambiguity lies in whether the "paper" is the primary material or merely a composite layer with metal.
⚠️ Key Distinction Point:
- If the product is primarily paper-based with metal reinforcement or coating → Classified under Chapter 48 (Paper/Cardboard).
- If the product is primarily metal with paper insulation/sealing → Classified under Chapter 84 (Machinery Parts).
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
Based on the provided data, here are the possible HS Codes and their logical interpretations:
| HS Code | Product Description | Applicable Scenario | Logic Explanation |
|---|---|---|---|
4823.90.80.00 |
Other articles of paper and paperboard | Paper gaskets, non-slip pads, composite paper seals | ✅ Primary Material: Paper. The summary states: "The product name explicitly contains material (paper) and use (gasket), fully matching the classification requirements." |
4823.90.60.00 |
Gaskets, washers, and similar joints of paper or paperboard | Dedicated paper gaskets/washers | ✅ Primary Material: Paper. The summary states: "Material is 'paper', shape is 'gasket', fully matching the definition of material (paper/cardboard) and use (gasket, washer)." |
8484.10.00.00 |
Gaskets and similar joints of metal sheet combined with other material only | Metal sheets combined with paper/plastic | ✅ Primary Material: Metal. The summary states: "Product contains 'metal' and 'gasket' elements; matches 'metal sheet combined with other materials' (plastic/paper inferred as combined material)." |
8484.90.00.00 |
Gaskets and similar joints; parts of machinery | Other gaskets, composite gaskets not elsewhere specified | ✅ Broad Category. Two summaries apply here: 1. Metal-dominant: "Contains metal material, matches 'metal sheets combined with other materials'." 2. Paper-dominant (Alternative View): "Paper gasket fits 'gaskets and similar joints'; since ref belongs to 'Other', and paper is a reasonable component of non-metallic layers, no conflict with metal sheet composite definition." |
🔍 Critical Note:
-4823.xxapplies if Paper is the main body/thickness.
-8484.xxapplies if Metal is the structural skeleton or primary sealant layer.
- The provided data shows both Chapter 48 and Chapter 84 as potential classifications, leading to different tax liabilities.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 4823.90.80.00 & 4823.90.60.00 —— Paper Gaskets (Chapter 48)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surtax (USITC) | +25.0% (25% additional duty) |
| Section 122 Tariff (IEEPA) | +10.0% (10% additional duty for Chinese/HK products) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption Eligible? | ❌ No (deny_de_minimis) |
| Legal Basis Path | USITC:4823.90.80.00 → SECTION_301:25% → IEEPA:122/10% |
📌 Explanation:
- Although the base tariff is 0%, the 25% Section 301 and 10% Section 122 surtaxes make the total cost high. - Paper-based gaskets are not exempt from these political surtaxes if originating from China.
🎯 2. 8484.10.00.00 & 8484.90.00.00 —— Metal or Composite Gaskets (Chapter 84)
| Item | Content |
|---|---|
| Base Tariff | 2.5% (ad valorem) |
| Section 301 Surtax (USITC) | +25.0% (25% additional duty) |
| Section 122 Tariff (IEEPA) | +10.0% (10% additional duty for Chinese/HK products) |
| Total Tariff Rate | 37.5% |
| Tax Calculation | CIF Value × 37.5% |
| De Minimis Exemption Eligible? | ❌ No (deny_de_minimis) |
| Legal Basis Path | USITC:8484.90.00.00 → SECTION_301:25% → IEEPA:122/10% |
📌 Note:
- The base tariff is slightly higher (2.5%) compared to paper gaskets (0%). - The surtaxes remain the same (25% + 10%). - Total difference: Metal/Composite gaskets cost 2.5% more in total tariffs than pure Paper gaskets. - However, if customs reclassifies a "Paper Gasket" as a "Metal Composite" due to unclear documentation, you may face back taxes and penalties.
🛠️ IV. Customs Clearance Practical Advice (实战避坑指南)
✅ 1. Preparation Checklist (Must-Haves)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification | ✔️ | Clearly state material composition (e.g., "80% Paper, 20% Metal Foil"). |
| ✅ Technical Drawing/Cross-Section | ✔️ | Crucial to prove which layer is primary. Is the metal a thin foil or a rigid plate? |
| ✅ Product Photos (Clear Label) | ✔️ | Show the "Gasket" shape and material texture. |
| ✅ Commercial Invoice | ✔️ | Use precise description: "Paper Gasket, Composite Type" or "Metal-Lined Paper Gasket". Avoid vague terms like "Seal". |
| ✅ Packing List | ✔️ | Ensure weight/volume matches invoice. |
| ✅ Origin Certificate (CO) | ✔️ | Required for proving Chinese origin (and applying surtaxes). |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Material First, Structure Second, Name Precise, Tax Optimized!"
| Scenario | Correct Declaration | Wrong Practice | Consequence |
|---|---|---|---|
| Pure Paper Gasket | 4823.90.60.00 or 4823.90.80.00 |
Declare as 8484 (Machinery Part) |
Overpayment of 2.5% base tax + potential audit |
| Paper with Metal Coating | 4823.90.xxxx (If paper is primary) |
Declare as 8484 |
Risk of reclassification penalty |
| Metal Sheet with Paper Seal | 8484.10.00.00 |
Declare as 4823 |
Underpayment → Back taxes + fines |
| Mixed Composite (Ambiguous) | 8484.90.00.00 (Safest Broad Category) |
Leave blank | Delayed customs release |
📌 Strategic Advice:
- If the product is >50% by weight or volume of paper, lean towards Chapter 48 (35% Total Rate).
- If the product is metal-dominant or used in high-pressure/high-temperature machinery, lean towards Chapter 84 (37.5% Total Rate).
- Difference is only 2.5%, but classification error can lead to 200%+ penalties.
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Gaskets | Provide customer specs and design drawings. If customer specifies "Paper Gasket", use Chapter 48. |
| Multi-Layer Composite | If layers are bonded inseparably, classify based on the essential character. For gaskets, sealing function + main material weight usually decides. |
| Small Value Shipment (< $800) | ❌ Do NOT expect De Minimis Exemption. Both 4823 and 8484 are explicitly deny_de_minimis for Chinese origin due to Section 301/122. |
| Re-export from Third Country | If re-exported from Vietnam/Malaysia, provide proof of substantial transformation to avoid Chinese origin marking, potentially reducing surtaxes. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tariff (China Origin) | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4823.90.60.00 / 8484.90.00.00 |
35% - 37.5% | None specific | High Surtaxes Apply |
| 🇨🇳 China | 4823.90.60.00 / 8484.90.00.00 |
5% - 8% | N/A | Low Base Tariff, No Surtaxes |
| 🇪🇺 EU | 4823.90.60.00 / 8484.90.00.00 |
4% - 6.5% | CE (if machinery part) | No Section 301/122 Surtaxes |
| 🇯🇵 Japan | 4823.90.60.00 / 8484.90.00.00 |
3% - 6% | PSE (if electronic) | No Surtaxes |
| 🇬🇧 UK | 4823.90.60.00 / 8484.90.00.00 |
4% - 6% | UKCA | No Surtaxes |
📌 Conclusion:
- USA is the only market with punitive surtaxes (35-37.5%).
- EU/UK/Japan are much more cost-effective for Chinese-made gaskets.
- Consider supply chain diversification if shipping primarily to the US.
📌 VI. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Labeling "Paper Gasket" as "Machinery Part" without proof
👉 Result: Customs may accept, but if audited and found to be paper-dominant, no penalty. However, declaring "Metal Gasket" for a paper product is Fraud.
❌ Mistake 2: Assuming "De Minimis" ($800) applies
👉 Result: All shipments from China to US are subject to inspection and tariffs for these HS codes. Do not use de minimis to avoid duties.
❌ Mistake 3: Vague Description "Gasket"
👉 Result: Customs officer will guess the classification. If they guess 8484, you pay 37.5%. If it should be 4823, you overpaid. If they guess 4823 but it's metal, you get fined for underpayment.
❌ Mistake 4: Ignoring "Section 122"
👉 Result: Many importers forget the 10% Section 122 tariff. It is mandatory for Chinese-origin goods regardless of Chapter 48/84.
✅ Correct Approach:
"Composite Gasket, Paper Core with Metal Reinforcement, 50mm x 100mm, Model XYZ, For Industrial Pump Sealing"
🎯 VII. Conclusion: Precision in Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Paper is 35%, Metal is 37.5%, De Minimis is Dead, China Origin is Taxed!"
🔹 "Classify by Material Essence, Avoid Misdeclaration, Protect Your Margin!"
📌 Pro Tip:
If your gasket is primarily paper with minimal metal coating (<10% by weight/value), strictly declare under Chapter 48 (4823.90.60.00) to save the 2.5% base tariff.
For metal-dominant gaskets, use 8484.90.00.00.
Always keep cross-section drawings ready for customs inspection!
📣 Action Required:
📞 Consult a licensed customs broker + Provide technical specs + Apply for Advance Ruling if volume is high.
🚀 Clear Customs Smoothly, Optimize Tariff Costs, Maximize Profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent of your cost deserves precise calculation!
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.