高流量滤纸
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823201000 | 35.0% | CN | US | Official Doc |
| 8421990140 | 35.0% | CN | US | Official Doc |
| 8421990180 | 35.0% | CN | US | Official Doc |
AI Analysis
📄 High-Flow Filter Paper (Industrial Filtration Media)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for China-US Trade
📌 Part 1: Product Definition & Classification: Do You Really Understand "High-Flow Filter Paper"?
High-flow filter paper is a specialized consumable filtration material designed for rapid liquid or gas processing. In international trade, it is not a single entity but depends heavily on its structural form and specific application context. It falls into two primary categories based on HS Code logic:
1. Pure Filter Paper Products:
Raw or processed paper sheets/rolls used specifically for filtration, classified under Chapter 48.
2. Parts of Filtration Machinery:
Filter media used as components within water purification systems, industrial filters, or fluid processing machines, classified under Chapter 84.
⚠️ Key Distinction Point:
- If sold as standalone paper/rolls for general filtration use → Classify under 4823.20.10.00
- If sold as replaceable cartridges/components for specific filtration machines → Classify under 8421.99.01.40 or 8421.99.01.80
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Category Logic |
|---|---|---|---|
4823.20.10.00 |
High-flow filter paper; Filter paper products made of filter paper | Standalone filter paper rolls, sheets, or blanks for manual assembly or general filtration | ✅ Filter Paper Goods (Ch. 48) |
8421.99.01.40 |
Consumable filtration material; Parts for water filtration or purification machinery | Filter cartridges, element cores for water purifiers, fluid processing equipment | ✅ Machine Parts (Ch. 84) |
8421.99.01.80 |
Consumable parts for filtration or purification equipment; Other filtration equipment parts | Industrial filter components, specialized filtration modules not specifically listed | ✅ Machine Parts (Ch. 84) |
🔍 Key Reminder:
- All standalone filter paper (even if high-flow/specialized) must generally fall under 4823.20.10.00 unless it is pre-shaped and marketed exclusively as a part of a machine (Ch. 84).
- If the product is integrated into a housing or sold as a complete "filter cartridge," it cannot be misclassified as "filter paper" (Ch. 48) to avoid penalties; it must go to 8421.99.01.40/80.
- If sold as a bulk roll for end-users to cut themselves → 4823.20.10.00.
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (for subsequent imports)
🎯 1. 4823.20.10.00 —— Filter Paper Products
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Additional Tariff | +25% (Applicable to China-origin goods under USITC Footnotes) |
| Section 122 Tariff | +10% (Specific tariff clause for certain filtration media) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption Eligible | ❌ No (deny_de_minimis applies) |
| Legal Basis Path | Base: 4823.20.10.00 → 301: +25% → 122: +10% |
📌 Explanation:
- "Base Tariff 0%" is the standard Most Favored Nation (MFN) rate for filter paper.
- "35% Total" is composed of 25% (Section 301) + 10% (Section 122).
- This is a high tariff burden, significantly impacting profit margins for standalone filter paper exports.
🎯 2. 8421.99.01.40 —— Parts for Water Filtration/Purification Machinery
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Additional Tariff | +25% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption Eligible | ❌ No |
| Legal Basis Path | Base: 8421.99.01.40 → 301: +25% → 122: +10% |
📌 Note:
- Although this is classified as a "part of machinery," it is still subject to the same aggressive trade restrictions as the paper itself when originating from China.
- Whether classified as Ch. 48 or Ch. 84, the total effective tariff remains 35%.
🎯 3. 8421.99.01.80 —— Other Filtration Equipment Parts
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Additional Tariff | +25% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption Eligible | ❌ No |
| Legal Basis Path | Base: 8421.99.01.80 → 301: +25% → 122: +10% |
📌 Note:
- This "catch-all" category for filtration parts carries the exact same tax burden (35%) as the specific water filtration parts.
- Misclassification here does not offer tax savings; it only changes the regulatory description for customs inspection.
🛠️ Part 4: Customs Clearance Practical Advice (实战避坑指南)
✅ 1. Documentation Checklist (Essential Items)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail material composition (e.g., cellulose, glass fiber), pore size, flow rate, and dimensions. |
| ✅ Product Photos | ✔️ | Clear images of the filter paper, showing packaging, labeling, and any pre-formed shapes (cartridges vs. rolls). |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "High-Flow Filter Paper" or "Filter Element for Water Purifier," matching the HS Code. |
| ✅ Packing List | ✔️ | Itemize quantities and weights accurately. |
| ✅ Certificate of Origin (CO) | ✔️ | If not from China, this could change tax liability. For China-origin, it confirms Section 301 applicability. |
| ✅ Intended Use Statement | ✔️ | Crucial for distinguishing between Ch. 48 (general paper) and Ch. 84 (machine parts). |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Shape determines Chapter, Use determines Sub-heading, Accuracy Saves Money!"
| Scenario | Correct Declaration | Wrong Practice | Consequence |
|---|---|---|---|
| Standalone Filter Paper Rolls | 4823.20.10.00 |
Declare as "Machine Part" | Risk of penalty for misclassification; no tax benefit. |
| Pre-formed Filter Cartridge | 8421.99.01.40 |
Declare as "Filter Paper" | Risk of penalty; customs may reclassify and demand higher scrutiny. |
| Generic Filtration Media | 8421.99.01.80 |
Declare as "Textile" | Major misclassification; leads to seizure or heavy fines. |
| Non-China Origin | Varies by FTZ | Assume 35% tax | If from Vietnam/Mexico, may be eligible for 0%~5% under USMCA/FTA. |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Shapes | Provide CAD drawings or technical specs proving it is a "part" (Ch. 84) if beneficial for branding, but tax is same. |
| Mixed Containers | Do not mix Ch. 48 and Ch. 84 items without clear separation and description. |
| Sample Shipments | Even for samples, the 35% tax applies if declared as commercial goods. For true samples, use proper "Sample" declaration but tax still likely applies. |
| Value Under $800 | ❌ No De Minimis Exemption: Explicitly denied for these HS codes under current trade rules. |
🌍 Part 5: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (CN Origin) | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4823.20.10.00 / 8421.99.01.40 |
35% (25% Sec 301 + 10% Sec 122) | None specific for paper | Highest barrier; 35% is fixed. |
| 🇨🇳 China | 4823.20.10.00 |
5% - 8% | None | Low import duty; high domestic competition. |
| 🇪🇺 EU | 4823.20.10.00 |
6.5% | REACH Compliance | No Section 301 equivalent. |
| 🇯🇵 Japan | 4823.20.10.00 |
4.5% | JIS Standards | Moderate tariff. |
| 🇻🇳 Vietnam | N/A | Export Duty 0% | - | Sourcing hub, not a major import market for this item. |
📌 Conclusion:
- USA is the most challenging market for Chinese filter paper due to the cumulative 35% tariff.
- EU and Japan offer more favorable tariff environments (under 10%).
- No country offers De Minimis exemption for this specific high-value industrial supply chain item in the US.
📌 Part 6: Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Filter Paper" for a pre-assembled filter cartridge
👉 Consequence: Customs rejects Ch. 48 because it is clearly a machine part. Re-classification delays shipment.
❌ Mistake 2: Assuming "Paper" means low value and ignoring Section 122
👉 Consequence: Underestimating tax by 10%. The 35% total is non-negotiable for CN origin.
❌ Mistake 3: Using "De Minimis" ($800) for small batches
👉 Consequence: Denied entry. These HS codes are explicitly excluded from Section 321 relief for China-origin goods.
❌ Mistake 4: Vague description "Filtration Material"
👉 Consequence: Customs inquiry, potential audit, and possible reclassification to the highest penalty rate.
✅ Correct Approach:
"High-Flow Cellulose Filter Paper, Roll Form, 20 Micron Pore Size, 500mm Width, For Industrial Liquid Filtration, HS: 4823.20.10.00, Origin: China"
🎯 Part 7: Conclusion: Professional Classification, Cost Control, Efficient Clearance!
🎯 Remember the Mantra:
🔹 "Rolls are Paper (Ch. 48), Cartridges are Parts (Ch. 84). Both pay 35% in the US."
🔹 "No De Minimis for China. Plan for 35% Tax in Costing."
🔹 "Accurate Description is Key to Avoiding Delays."
📌 Pro Tip:
If your filter paper is manufactured in Vietnam, Thailand, or Malaysia, you may apply for preferential tariffs (often 0%-5%).
It is highly recommended to conduct an HS Code Advance Ruling with US Customs and Border Protection (CBP) if the product is new or ambiguously shaped.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide product specs + Calculate 35% landed cost
🚀 Ensure your High-Flow Filter Paper clears customs smoothly, avoiding unexpected fees, and protecting your margin!
✨ Professional clearance starts with accurate classification!
💼 Every percentage point of tariff impacts your bottom line!
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.