Cardboard Roll (White)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4819100020 | 35.0% | CN | US | 官方文档 |
| 4819100040 | 35.0% | CN | US | 官方文档 |
| 4823908000 | 35.0% | CN | US | 官方文档 |
| 4823902000 | 35.0% | CN | US | 官方文档 |
| 4819504020 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📦 Cardboard Roll (White) | Cardboard Spool & Tube Guide
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What Exactly is a "White Cardboard Roll"?
In international trade, "Cardboard Roll (White)" is not a single unified HS Code. It is a generic descriptive term that can cover several distinct product forms depending on its physical shape and intended function. The customs authority will distinguish between:
- Cardboard Rolls (卷材): Long, continuous rolls of paper/cardboard, typically used for printing, packaging, or as raw material for further manufacturing.
- Cardboard Spools/Manifolds (卷轴/管状容器): Shorter, cylindrical tubes used specifically to wind other materials (like textiles, wires, or films) or for structural support. These are often referred to as "Spools" or "Tubes."
⚠️ Key Distinction Point:
- If the product is a long, uncut roll of paper/board → Likely Chapter 4819 (Packaging/Containers).
- If the product is a cylindrical tube/spool used for winding → Likely Chapter 4823 (Other articles of paper).
- "White" usually indicates bleached or uncolored pulp, which may affect specific sub-classification but does not change the primary chapter.
📦 II. HS Code Classification Details (2026 Latest Tariff Reference)
Based on the provided data, here are the exact HS Codes for Cardboard Rolls (White) and their related forms:
| HS Code | Product Description | Form/Shape | Application Context |
|---|---|---|---|
4819.10.00.20 |
Cardboard Roll (Recycled Material) | Roll (卷材) | Long rolls, often recycled content, used for packaging or industrial lining. |
4819.10.00.40 |
Cardboard Roll (Recycled Material) | Roll (卷状) | Similar to above, specific sub-category for roll form. |
4823.90.80.00 |
Cardboard Spool (White) | Spool (卷轴) | Cylindrical tubes used for winding textiles, wires, or films. White color usually implies bleached virgin or refined pulp. |
4823.90.20.00 |
Cardboard Spool (White) | Spool (卷轴) | Specific sub-category for white cardboard spools/tubes. |
4819.50.40.20 |
Cardboard Spool (White) | Spool/Tube (卷轴/管状容器) | Hybrid classification for spools/tubes that may be considered packaging containers. |
🔍 Critical Reminder:
- "Roll" (4819) vs. "Spool" (4823): The distinction lies in whether the item is sold as a raw material roll (4819) or as a functional spool/tube for winding (4823).
- White Cardboard: Often falls under 4823.90 if it’s a finished tube/spool. If it’s a raw roll, it might fall under 4819.10 or 4819.50 depending on exact structure.
- Recycled vs. White: Note that4819.10.00entries in the data specify "Recycled Material," while4823.90entries specify "White." Ensure your product matches the description.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: As per 2025/2026 tariff regimes (Section 301 & IEEPA)
🎯 1. 4819.10.00.20 & 4819.10.00.40 — Cardboard Rolls (Recycled)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Surcharge | +25% (Section 301 Duties) |
| IEEPA Surcharge | +10% (China-specific surcharge, effective from Nov 10, 2025) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:4819.10.00.20 → FOOTNOTE:301 → IEEPA:9903.01.24 |
📌 Explanation:
- The 25% is the standard Section 301 tariff on Chinese paper products.
- The 10% is the additional IEEPA surcharge applied to many Chinese imports.
- Total 35% is a high-duty item; cost planning must include this fully.
🎯 2. 4823.90.80.00 & 4823.90.20.00 — Cardboard Spools (White)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Surcharge | +25% (Section 301 Duties) |
| IEEPA Surcharge | +10% (China-specific surcharge) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:4823.90.80.00 → FOOTNOTE:301 → IEEPA:9903.01.24 |
📌 Note:
- Even though these are "spools" or "tubes," they are still subject to the same 35% total duty rate as cardboard rolls.
- The distinction in HS Code is for statistical and regulatory tracking, not for tariff reduction.
🎯 3. 4819.50.40.20 — Cardboard Spool (White/Tube Container)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Important:
- This code covers spools that may be classified as "packaging containers" rather than just "spools."
- The rate is identical (35%), but the HS Code difference matters for import records and compliance audits.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Cardboard Roll/Spool," "White/Recycled," HS Code. |
| ✅ Packing List | ✔️ | Detail weight, dimensions, and number of rolls/spools. |
| ✅ Product Specification | ✔️ | Specify if it’s a "Roll" (4819) or "Spool/Tube" (4823). Include diameter, length, and core size. |
| ✅ Material Composition | ✔️ | State % of recycled content vs. virgin pulp. Critical for 4819.10 vs. other codes. |
| ✅ Photographs | ✔️ | Show the product in its original packaging, highlighting the "White" color and cylindrical shape. |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Roll vs. Spool: Define Shape, Avoid Misclassification!”
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Long Continuous Roll | Declare as Cardboard Roll (4819.10) | Declaring as "Spool" → May trigger inspection for incorrect classification. |
| Short Tube for Winding | Declare as Cardboard Spool/Tube (4823.90) | Declaring as "Roll" → May be questioned on use. |
| White vs. Recycled | Specify "White" (4823) or "Recycled" (4819.10) | Mixing terms → Customs may delay for clarification. |
| Combined Shipment | Separate HS Codes for Rolls and Spools | Combining under one code → Risk of penalty for misdeclaration. |
✅ 3. Special Cases
| Scenario | Handling Advice |
|---|---|
| OEM Custom Spools | Provide customer specs to prove it’s a "spool" and not raw paper. |
| White Cardboard with Logo | Still classified as cardboard; logo printing doesn’t change HS Code. |
| Small Samples | No De Minimis Exemption! Even small quantities are subject to 35% duty. |
| Recycled Content | If claiming "Recycled" for 4819.10, ensure documentation supports recycled material percentage. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Total Duty (China Origin) | Certification Notes |
|---|---|---|---|
| 🇺🇸 USA | 4819.10.00.20 / 4823.90.80.00 |
35% | Section 301 + IEEPA apply. No de minimis. |
| 🇨🇳 China | 4819.10 / 4823.90 |
Low/Zero | Standard MFN rates. |
| 🇪🇺 EU | 4819 / 4823 |
~0% - 4% | CE not required for cardboard. Check sustainability rules. |
| 🇬🇧 UK | 4819 / 4823 |
~0% - 4% | Post-Brexit rules apply. |
| 🇨🇦 Canada | 4819 / 4823 |
~0% - 5% | CUSMA may allow duty-free if Canadian content applies. |
📌 Conclusion:
- The USA is the most expensive market due to the 35% combined tariff.
- European markets are much cheaper, with little to no additional surcharges.
- For US imports, cost optimization is critical. Consider if the product qualifies for any exclusions (if available) or if supply chain relocation is feasible.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring all cardboard items under one HS Code
👉 Consequence: Customs may reject the declaration if "Roll" vs. "Spool" is not distinguished.
👉 Solution: Use 4819 for rolls, 4823 for spools/tubes.
❌ Mistake 2: Ignoring the "White" vs. "Recycled" distinction
👉 Consequence: Misclassification leads to fines or delayed release.
👉 Solution: Clearly state material type in the invoice.
❌ Mistake 3: Assuming de minimis applies to small quantities
👉 Consequence: 35% duty charged on small samples!
👉 Solution: Budget for duties even on small shipments.
❌ Mistake 4: Not providing product photos
👉 Consequence: Customs cannot verify "White" color or "Spool" shape → Inspection delay.
👉 Solution: Always attach clear photos of the product and packaging.
✅ Correct Declaration Example:
"Cardboard Spool, White, Bleached Pulp, 10-inch Diameter, 5-inch Width, for Textile Winding, HS Code: 4823.90.80.00, Made in China"
🎯 VII. Conclusion: Professional Declaration, Cost Efficiency, Risk Reduction
🎯 Remember the Mantra:
🔹 "Roll is 4819, Spool is 4823, White vs. Recycled matters!"
🔹 "35% Duty in US, No De Minimis, Plan Costs Early!"
🔹 "HS Code is King, Misclassification is King’s Penalty!"
📌 Pro Tip:
If your cardboard products are originating from Vietnam, Mexico, or Thailand, you may avoid the 35% US surcharge.
Consider pre-ruling (Advance Ruling) from US Customs to confirm the correct HS Code and duty rate before shipment.
📣 Immediate Action:
📞 Contact a licensed Customs Broker + Provide Product Specs + Apply for Pre-Ruling
🚀 Ensure your Cardboard Rolls/Spools clear customs smoothly, minimizing costs and delays!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every percent of duty saved is pure profit gained!
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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。