Cigarette Core
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9614009890 | 0.0% | CN | US | 官方文档 |
| 9614002830 | 0.0% | CN | US | 官方文档 |
| 5603110070 | 35.0% | CN | US | 官方文档 |
| 3926904800 | 13.4% | CN | US | 官方文档 |
| 5603910090 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🔥 Cigarette Core (Filters & Rolling Paper Components)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know "Cigarette Core"?
"Cigarette Core" typically refers to the internal components of a cigarette, primarily filters (made of cellulose acetate, paper, or plastic) and sometimes filter tips or accessories like pipe holders if loosely defined. In international trade, the classification heavily depends on material (plastic, fiber/non-woven, other materials) and specific function (pipe accessory vs. cigarette filter vs. raw material).
⚠️ Key Distinction Points:
- If it is a pipe accessory (holder/fitting) made of non-glass: → 9614.00 series
- If it is a cigarette filter made of plastic/fiber: → 9614.00 or 3926.90
- If it is non-woven fabric (raw material for filters): → 5603.11 or 5603.91
- If it is a general plastic accessory: → 3926.90
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
| HS Code | Product Description | Application Scenario | Material Inference |
|---|---|---|---|
9614.00.98.90 |
Other smoking pipes and parts of smoking pipes (non-glass) | Pipe holders, fittings, accessories | Non-glass, "Other" category |
9614.00.28.30 |
Parts of smoking pipes, including filters (plastic/fiber) | Cigarette filters, pipe filter tips | Plastic or fiber-based |
5603.11.00.70 |
Non-woven fabrics, weighing ≤ 25 g/m² | Filter media, prepared non-woven products | Non-woven fabric (fiber-based) |
3926.90.48.00 |
Other articles of plastics and articles of other materials | Disposable plastic accessories, consumable parts | Plastic or fiber-like materials |
5603.91.00.90 |
Other non-woven fabrics, weighing > 25 g/m² | Thick non-woven filter materials, "Other" category | Fiber/textile-based |
🔍 Key Reminder:
- Pipe accessories (like holders) fall under 9614, while consumable filters may fall under 9614, 3926, or 5603 depending on material.
- Non-woven fabrics are classified under 5603 regardless of weight, but weight determines the specific subheading.
- Misclassification between "pipe part" and "plastic article" can lead to significant tax differences.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 9614.00.98.90 —— Smoking Pipe Parts (Non-Glass, Other)
| Item | Content |
|---|---|
| Base Tariff | $0.005 each + 3% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | High Ad Valorem + Specific Duty |
| Tax Calculation | ($0.005 × Quantity) + (CIF Value × (3% + 7.5% + 10%)) |
| De Minimis Eligibility | ❌ Not Eligible (High risk of audit) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:9614.00.98.90 → FOOTNOTE:301/122 |
📌 Explanation:
- This code is for pipe accessories not specifically listed elsewhere (e.g., non-glass holders).
- The 7.5% Section 301 and 10% Section 122 are added to the base 3% ad valorem.
- Specific duty ($0.005 each) applies per unit, making small quantities tax-efficient but large volumes costly.
🎯 2. 9614.00.28.30 —— Parts of Smoking Pipes, Including Filters (Plastic/Fiber)
| Item | Content |
|---|---|
| Base Tariff | $0.003 each + 3.2% |
| Section 301 Surcharge | +0.0% (Exempt from Section 301) |
| Section 122 Tariff | +10% |
| Total Tariff Rate | Low Ad Valorem + Specific Duty |
| Tax Calculation | ($0.003 × Quantity) + (CIF Value × (3.2% + 10%)) |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:9614.00.28.30 → FOOTNOTE:122 |
📌 Note:
- This code is for filters or pipe parts made of plastic or fiber.
- No Section 301 surcharge (0%), which is a significant advantage.
- Only Section 122 (10%) applies on top of the 3.2% base.
🎯 3. 5603.11.00.70 —— Non-Woven Fabrics (≤ 25 g/m²)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| Section 301 Surcharge | +25% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 35% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.88.01 → USITC:5603.11.00.70 → FOOTNOTE:301/122 |
📌 Explanation:
- Applies to raw non-woven materials used in filter production.
- High combined surcharge (35%) due to both Section 301 and 122.
🎯 4. 3926.90.48.00 —— Other Plastic Articles
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | +0.0% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3926.90.48.00 → FOOTNOTE:122 |
📌 Note:
- For plastic accessories not classified as pipe parts.
- Lower total rate (13.4%) compared to non-woven fabrics, as no Section 301 applies.
🎯 5. 5603.91.00.90 —— Other Non-Woven Fabrics (> 25 g/m²)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| Section 301 Surcharge | +25% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 35% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.88.01 → USITC:5603.91.00.90 → FOOTNOTE:301/122 |
📌 Explanation:
- Similar to5603.11.00.70but for thicker non-woven fabrics.
- Same high tariff burden (35%).
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (All Required)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material type (plastic, fiber, non-woven), weight per unit, dimensions |
| ✅ Material Test Report | ✔️ | Proof of non-woven fabric weight (g/m²) if claiming 5603 |
| ✅ Product Photos (Labeled) | ✔️ | Show product clearly as "Filter" or "Pipe Holder" |
| ✅ Commercial Invoice | ✔️ | Clearly state "Cigarette Filter" or "Pipe Accessory" |
| ✅ Packing List | ✔️ | Indicate quantity and unit weight for specific duty calculation |
| ✅ Certificates of Origin | ✔️ | If applicable for preferential treatment (unlikely for CN origin) |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Material Determines Code, Function Clarifies Path!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plastic Filter | 9614.00.28.30 (Parts of Pipe, Plastic) |
Declare as "Plastic Article" → Higher audit risk |
| Pipe Holder (Non-Glass) | 9614.00.98.90 (Other Pipe Parts) |
Declare as "Accessory" → May be reclassified |
| Non-Woven Roll | 5603.11.00.70 or 5603.91.00.90 |
Declare as "Filter" → Wrong classification |
| Disposable Plastic Cap | 3926.90.48.00 (Other Plastic Article) |
Declare as "Pipe Part" → If not for pipe, error |
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Container | Separate declarations for filters (9614) and non-woven (5603) to optimize tax |
| OEM Filters | Provide design specs to prove they are "pipe parts" not general plastic goods |
| Non-Woven Fabric | Provide lab test report for g/m² to determine between 5603.11 and 5603.91 |
| Pipe Accessories | Clearly state "For Smoking Pipes" in invoice to justify 9614 classification |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9614.00.28.30 |
13.2% (Specific + Ad Valorem) | FDA (if food contact) | Highest complexity; avoid 5603 if possible |
| 🇨🇳 China | 9614.00.28.30 |
8% | None | No surcharges |
| 🇪🇺 EU | 9614.00.28.30 |
4.0% | CE (if applicable) | No Section 301/122 equivalent |
| 🇦🇺 Australia | 9614.00.28.30 |
5.0% | ACMA (if electronic) | No surcharges |
| 🇯🇵 Japan | 9614.00.28.30 |
6.0% | PSE (if applicable) | No surcharges |
📌 Conclusion:
- USA is the most challenging due to Section 301 and 122 surcharges.
- Plastic filters (9614.00.28.30) have lower rates (13.2% total) than non-woven fabrics (35%).
- Non-woven fabrics attract 35% total tariff, making them less competitive in the US market.
📌 VI. Common Mistakes & Pitfall Avoidance (Lessons Learned)
❌ Mistake 1: Declaring non-woven fabric as "finished filter"
👉 Consequence: Misclassification → 35% tariff instead of potential 13.4% if processed into plastic part
❌ Mistake 2: Declaring pipe holder as "plastic article"
👉 Consequence: Higher audit risk; may be reassigned to 9614 with specific duties
❌ Mistake 3: Ignoring weight for non-woven fabric
👉 Consequence: Wrong subheading (5603.11 vs 5603.91) → Delayed clearance
❌ Mistake 4: Not specifying "for smoking pipes"
👉 Consequence: Customs may classify as general accessory → 3926 (13.4%) vs 9614 (13.2%) – minor but risky
✅ Correct Practice:
"Cigarette Filter, Plastic, for Smoking Pipes, Model XYZ, Certified for Tobacco Use"
vs.
"Non-Woven Fabric, 20 g/m², for Filter Production, Unprocessed"
🎯 VII. Conclusion: Precise Classification, Cost Efficiency!
🎯 Remember the Mnemonic:
🔹 "Pipe Parts: 9614 (Low Tax); Non-Woven: 5603 (High Tax); Plastic Accessories: 3926 (Medium Tax)"
🔹 "Material & Function Decide Tax; 35% is Pain, 13% is Gain!"
📌 Pro Tip:
If your filters are made in Vietnam, Mexico, or Thailand, you may qualify for IEEPA Exemptions, reducing rates to 0-5%.
Recommend Advance Ruling from US Customs for high-volume shipments.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product specs + Apply for HS Code Advance Ruling
🚀 Ensure smooth clearance, minimize costs, and maximize profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent Saved is Profit Earned!
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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。