A4 Size Cover Paper
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4805911010 | 35.0% | CN | US | 官方文档 |
| 4805911090 | 35.0% | CN | US | 官方文档 |
| 4823908680 | 35.0% | CN | US | 官方文档 |
| 4823906000 | 35.0% | CN | US | 官方文档 |
| 4823906700 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📄 A4 Size Cover Paper (封面纸/相纸)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What Exactly is "Cover Paper"?
"A4 Size Cover Paper" is a broad term often used in office and printing supplies. However, in international trade and customs classification, its material composition and surface treatment determine the exact HS Code. It generally falls into two main categories: 1. Uncoated Paper/Cardboard: Used for book covers, folders, or lightweight packaging. 2. Coated Paper/Photographic Paper: Used for high-quality printing, photos, or glossy covers.
⚠️ Key Distinction Point: - If the paper is unc coated (plain, matte, or unbleached) and used as a cover or wrapping material → Classified under 4805.91 (Uncoated paper/cardboard). - If the paper is coated (glossy, matte, or photographic) and used for A4 size printing → Classified under 4823.90 (Other shaped/folded paper articles or coated paper).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided data, the following HS Codes apply to "A4 Size Cover Paper":
| HS Code | Product Description | Applicability Scenario | Coating Status |
|---|---|---|---|
4805.91.10.10 |
Cover Paper: Folding cardboard for packaging/covering materials | Uncoated paper used as cover/wrap material | ❌ Uncoated |
4805.91.10.90 |
Cover Paper: Other uncoated paper/cardboard for covering | Uncoated paper not specified elsewhere; general covering use | ❌ Uncoated |
4823.90.86.80 |
Cover Paper: Other paper products (Fallback category) | Uncoated/semi-coated cover paper not fitting specific sub-categories | ❌/⚠️ General |
4823.90.60.00 |
A4 Size Photo Paper: Coated paper, specific path | Coated paper with glossy/matte finish, A4 size | ✅ Coated |
4823.90.67.00 |
A4 Size Photo Paper: Coated paper, specific size/shape | Coated paper defined by size (A4) and application | ✅ Coated |
🔍 Important Note: -
4805.91Codes: Apply to uncoated paper products. If your "cover paper" is plain white or kraft paper without any chemical coating for ink absorption, it belongs here. -4823.90Codes: Apply to coated paper or other shaped paper articles. If it is "Photo Paper" or has a glossy/matte coating for better print quality, it belongs here. - Shape Matters: Since the input specifies "A4 Size," if it is pre-cut and coated,4823.90is more accurate than4805.91(which often refers to rolls or large sheets, though4805.91can include cut sheets if uncoated).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Post-November 2025 (Current Enforcement)
All listed HS Codes in the data share the same tax structure due to their origin (China) and current trade policies.
🎯 1. 4805.91.10.10 & 4805.91.10.90 (Uncoated Cover Paper)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| USITC Surtax (Section 301) | +25.0% |
| 122 Clause Tariff (IEEPA) | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible (Denied under current policies for Chinese paper products) |
| Legal Basis Path | USITC:4805.91.10.10 → 301_Tariff:9903.88.01 → IEEPA:9903.01.25 |
📌 Explanation: - Base Rate (0%): Standard Most Favored Nation (MFN) rate for certain paper products. - Section 301 Surtax (25%): Imposed on Chinese goods under US Trade Act Section 301. - 122 Clause Tariff (10%): Additional tariff under IEEPA for specific Chinese imports (effective from late 2025). - Total: 35%. This is a high tariff burden. Cost calculations must include this fully.
🎯 2. 4823.90.86.80, 4823.90.60.00, 4823.90.67.00 (Coated/Photo Paper)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| USITC Surtax (Section 301) | +25.0% |
| 122 Clause Tariff (IEEPA) | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:4823.90.*.* → 301_Tariff:9903.88.01 → IEEPA:9903.01.25 |
📌 Explanation: - Despite being "coated" or "photo paper," the origin (China) triggers the same 35% total tariff. - No difference in rate between uncoated (
4805) and coated (4823) for Chinese-origin goods under current policies. - Critical: Do not assume coated paper has a different tariff; the 35% flat rate applies uniformly in this dataset.
🛠️ IV. Customs Clearance Practical Advice (Actionable Strategy)
✅ 1. Documentation Checklist (Non-negotiable)
| Document | Required? | Notes |
|---|---|---|
| Product Specification Sheet | ✔️ | Must clearly state: "Uncoated" vs. "Coated/Glossy/Matte" |
| Composition Report | ✔️ | Paper weight (GSM), material type (wood pulp, recycled, etc.) |
| Commercial Invoice | ✔️ | Must specify "A4 Size Cover Paper" or "Photo Paper" |
| Packing List | ✔️ | Show quantity, weight, and packaging type |
| Country of Origin Certificate | ✔️ | Essential for proving CN origin to apply correct tariff |
| HS Code Pre-Ruling | ✔️ | Recommended to avoid misclassification disputes |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Uncoated 4805, Coated 4823, Origin China 35%!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plain white paper for covers | 4805.91.10.10 (Uncoated) |
Declare as "Photo Paper" → High risk of misclassification |
| Glossy/Matte A4 paper for photos | 4823.90.60.00 or 67.00 (Coated) |
Declare as "Uncoated Paper" → Risk of penalty |
| Mixed Batch (Coated + Uncoated) | Split shipment or clear documentation | Mixed declaration → Customs seizure |
| Small Sample (<$800) | ❌ Do Not Use De Minimis | Expecting $800 duty-free exemption → DENIED for CN origin |
✅ 3. Special Handling
| Situation | Advice |
|---|---|
| OEM Branding | If printed with customer brand, still subject to 35% tariff |
| Recycled Content | May need additional environmental compliance docs, but tariff remains 35% |
| Bulk vs. Retail | Tariff rate is the same, but bulk shipments may face additional scrutiny |
| Pre-Cut A4 Sheets | Ensure declaration specifies "Cut to Size" if using 4823 codes |
🌍 V. Global Market Comparison (2026 Context)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4805.91 or 4823.90 |
35% | High due to 301 + 122 clauses. No de minimis. |
| 🇨🇳 China | 4805.91 or 4823.90 |
0% - 5% | Import tariff low, but VAT applies. |
| 🇪🇺 EU | 4805.91 or 4823.90 |
0% - 6.5% | No Section 301 surtax. VAT applies separately. |
| 🇬🇧 UK | 4805.91 or 4823.90 |
0% - 6.5% | Similar to EU post-Brexit. |
| 🇯🇵 Japan | 4805.91 or 4823.90 |
0% - 3.2% | Generally low tariffs for paper products. |
📌 Conclusion: - The USA is the most challenging market for Chinese paper products due to the 35% combined tariff. - Cost Calculation: Must include CIF value + 35% tariff + insurance + freight. - De Minimis ($800): NOT AVAILABLE for these items from China. All shipments are subject to full duty.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring coated paper as "uncoated" to avoid higher scrutiny
👉 Consequence: Customs inspection reveals coating → Misclassification penalty + 35% back-taxes
❌ Error 2: Assuming small shipments (<$800) are duty-free
👉 Consequence: $800 exemption denied for CN origin paper products → 35% tax applied
❌ Error 3: Using generic term "Paper" in invoice
👉 Consequence: Customs request for clarification → Delays + Demurrage fees
❌ Error 4: Mixing coated and uncoated papers in one box without distinction
👉 Consequence: Complex classification → Possible seizure or audit
✅ Correct Practice:
"A4 Uncoated Cover Paper, 100gsm, White, for Book Covers, HS Code 4805.91.10.10"
OR
"A4 Glossy Photo Paper, 200gsm, White, for Printing, HS Code 4823.90.60.00"
🎯 VII. Conclusion: Professional Declaration Saves Money!
🎯 Remember:
🔹 "Uncoated 4805, Coated 4823, China 35%, No De Minimis!"
🔹 "HS Code determines cost, declare accurately, avoid 35% surprise!"
📌 Pro Tip:
- Always specify "Uncoated" or "Coated" in your commercial invoice.
- For shipments to the USA, budget for 35% tariff.
- Consider Pre-Ruling from CBP if unsure about coating status.
📣 Immediate Action:
📞 Contact customs broker + Provide product samples + Confirm HS Code pre-ruling
🚀 Ensure smooth clearance and avoid 35% tariff shocks!
✨ Professional Clearance, Starts with Accurate Classification!
💼 Every cent counts in international trade!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。