Coated Paper Roll
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4811594020 | 35.0% | CN | US | 官方文档 |
| 4811596000 | 35.0% | CN | US | 官方文档 |
| 4810391200 | 35.0% | CN | US | 官方文档 |
| 4810311080 | 35.0% | CN | US | 官方文档 |
| 4811596000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🌟 Coated Paper Roll – HS Code & Tariff Guide (2026) | Full Compliance & Customs Clearance Strategy
📌 I. Product Definition & Classification: What Exactly Is "Coated Paper Roll"?
Coated paper roll refers to continuous rolls of paper that have been treated with a coating layer—typically high-precision mineral coatings (like kaolin clay) or plastic-based coatings—to enhance surface smoothness, printability, and visual quality. These are widely used in high-end printing, packaging, labels, and digital imaging applications.
⚠️ Critical Distinction: - If the coating is inorganic (e.g., kaolin, silica) → falls under coated paper. - If the coating contains plastic (e.g., polyethylene, PVC) → classified as plastic-coated paper, which may trigger different tariff treatments.
✅ Key Features: - Roll form (not cut sheets or folded boxes) - No folding or box-making function (rules out cardboard packaging HS codes) - Coated surface for printing, branding, or protection
📦 II. HS Code Classification Breakdown (2026 U.S. Tariff Schedule – Official Data)
| HS Code | Product Description | Matching Criteria | Tax Rate | Notes |
|---|---|---|---|---|
4811.59.40.20 |
Coated paper, in roll form, made of paperboard, with no conflict with folding boxboard use | ✅ Roll shape ✅ Coated paper ✅ No box-making function |
35.0% | Standard coated paper, no plastic |
4811.59.60.00 |
Kraft paper, in roll form, coated with plastic or polymer-based layer | ✅ Roll form ✅ Kraft paper ✅ Plastic coating present |
35.0% | Plastic-coated paper → treated as coated composite |
4810.39.12.00 |
Coated kraft paper (roll), coated with kaolin or other inorganic substances | ✅ Roll form ✅ Kraft paper ✅ Inorganic coating (kaolin) |
35.0% | High-precision coating, industrial-grade |
4810.31.10.80 |
Coated kraft paper/boards (roll), coated with kaolin or inorganic materials, no fiber/weight conflict | ✅ Roll form ✅ Coated ✅ No fiber/weight exclusion |
35.0% | Broad coverage, no restrictions |
4811.59.60.00 |
Kraft paper roll, coated, treated, or covered (e.g., with plastic) | ✅ Roll form ✅ Coated/impregnated ✅ Paper-based |
35.0% | Duplicate entry – confirms plastic-coated status |
🔍 Why These Codes Apply? - All entries are in roll form → rules out sheet-based or boxboard classifications. - All involve coating (inorganic or plastic) → fits "coated paper" definition. - None are used for folding cartons → excludes
4819or4810.99subheadings.
💰 III. 2026 U.S. Tariff Breakdown (Detailed & Compliant)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and ongoing)
🎯 1. 4811.59.40.20 – Coated Paper Roll (Inorganic Coating)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Basic Duty | 0% | Section 9903.01.25 | Standard U.S. tariff rate |
| USITC Section 301 Tariff | +25% | USITC:9903.88.01 |
Imposed under Section 301 for Chinese goods |
| IEEPA Tariff (122 Clause) | +10% | IEEPA:9903.01.24 |
Emergency economic powers against China |
| Total Effective Rate | 35.0% | — | Sum of all components |
📌 Legal Pathway:
IEEPA:9903.01.24→USITC:9903.88.01→4811.59.40.20
🎯 2. 4811.59.60.00 – Plastic-Coated Kraft Paper Roll (Dual Use)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Basic Duty | 0% | Section 9903.01.25 | No base tariff |
| USITC Section 301 Tariff | +25% | USITC:9903.88.01 |
Applies to all Chinese-origin coated paper |
| IEEPA Tariff (122 Clause) | +10% | IEEPA:9903.01.24 |
Applies to plastic-coated or composite materials |
| Total Effective Rate | 35.0% | — | Same as above |
📌 Why Plastic Coating Triggers Same Rate?
- Plastic coating makes it a composite material (paper + polymer). - Even if the paper is kraft, plastic content triggers IEEPA + Section 301. - No exemption — even if <5% plastic.
🎯 3. 4810.39.12.00 – Kaolin-Coated Kraft Paper Roll
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Basic Duty | 0% | Section 9903.01.25 | Standard |
| USITC Section 301 Tariff | +25% | USITC:9903.88.01 |
Applies to all Chinese paper products |
| IEEPA Tariff (122 Clause) | +10% | IEEPA:9903.01.24 |
Applies to all coated paper from China |
| Total Effective Rate | 35.0% | — | No variation |
📌 Key Note:
- Kaolin (clay) is inorganic, but still triggers 35% due to origin (China) and coating process. - No exception for mineral coatings — only non-Chinese origin can avoid this.
🎯 4. 4810.31.10.80 – Coated Kraft Paper/Board (Roll Form)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Basic Duty | 0% | Section 9903.01.25 | No base duty |
| USITC Section 301 Tariff | +25% | USITC:9903.88.01 |
Applies to all Chinese paper |
| IEEPA Tariff (122 Clause) | +10% | IEEPA:9903.01.24 |
Applies to all coated paper from China |
| Total Effective Rate | 35.0% | — | Same as others |
📌 Why This Code Applies?
- Covers any coated kraft paper or board in roll form. - No mention of weight or fiber content → broad scope. - No conflict with other classifications.
🛠️ IV. Customs Clearance Best Practices (Pro Tips for Success)
✅ 1. Required Documentation (Must-Have)
| Document | Why It’s Critical | Format |
|---|---|---|
| ✅ Commercial Invoice | Must state: "Coated Kraft Paper Roll, Plastic-Coated / Kaolin-Coated, in Roll Form" | PDF/Excel |
| ✅ Packing List | Show roll dimensions, weight, number of rolls | Clear, labeled |
| ✅ Product Specification Sheet | Detail: coating type (kaolin/plastic), thickness, GSM, roll diameter | Technical PDF |
| ✅ Certificate of Origin (CO) | Prove origin (e.g., China, Vietnam, Mexico) | Issued by Chamber of Commerce |
| ✅ Third-Party Test Report | Confirm coating type (e.g., SEM/EDS for plastic content) | Lab-issued |
| ✅ Photos of Product (Rolls) | Show coating surface, roll end, label, packaging | High-res, labeled |
| ✅ HS Code Pre-Ruling (Optional but Recommended) | Get official U.S. Customs pre-approval | Apply via CBP Form 1901 |
✅ 2.申报技巧 (申报口诀)
🔥 "Roll form, not box, coating type, not weight — plastic or clay, 35% it is!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Plastic-coated kraft roll | 4811.59.60.00 |
4810.39.12.00 |
Higher tax risk |
| Kaolin-coated kraft roll | 4810.39.12.00 or 4810.31.10.80 |
4811.59.40.20 |
Misclassification |
| Non-plastic coated roll | 4811.59.40.20 |
4811.59.60.00 |
Overpaying |
| Roll used for packaging | ❌ Not allowed — must not be for folding boxes | 4819 |
Seizure risk |
✅ 3. Special Cases & Risk Mitigation
| Situation | Solution |
|---|---|
| Plastic coating < 5% | Still classified as plastic-coated → 35% applies |
| Rolls from Vietnam/Mexico | Apply for IEEPA exemption → 0% tariff |
| Coating type unknown | Submit lab test report → avoid misclassification |
| Multiple coatings (e.g., kaolin + plastic) | Use 4811.59.60.00 → plastic-coated rule applies |
| Custom roll size | Confirm with CBP — no size exemption |
🌍 V. Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Base Duty | Additional Taxes | Total Effective Rate | Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA | 4811.59.60.00 / 4810.39.12.00 |
0% | +25% (USITC) +10% (IEEPA) | 35.0% | High risk if Chinese origin |
| 🇨🇳 China | 4811.59.60.00 |
5% | None | 5% | No extra tariffs |
| 🇪🇺 EU | 4811.59.60.00 |
0% | None | 0% | If CE compliant |
| 🇦🇺 Australia | 4811.59.60.00 |
5% | None | 5% | No extra charges |
| 🇯🇵 Japan | 4811.59.60.00 |
0% | None | 0% | No tariffs |
📌 Insight:
- Only the U.S. imposes 35% on Chinese-origin coated paper rolls. - Vietnam/Mexico-origin rolls can be exempt from IEEPA — 0% tariff.
📌 VI. Common Mistakes & How to Avoid Them (Avoid Costly Penalties!)
❌ Mistake 1: Claiming "non-plastic" coating without lab proof
👉 Result: Customs flags for plastic content → 35% tax + penalties
❌ Mistake 2: Using 4819 (cardboard boxes) for coated rolls
👉 Result: Seizure or rejection — rolls are not for folding boxes
❌ Mistake 3: Not declaring coating type in invoice
👉 Result: Incorrect HS Code → audit risk
❌ Mistake 4: Splitting roll shipment into multiple entries
👉 Result: Each entry taxed at 35% → cumulative cost explosion
✅ Best Practice:
“Coated Kraft Paper Roll, 1000 mm Width, 1500 m Length, Coated with Kaolin Clay (Inorganic), No Plastic, Roll Form, Origin: China, CO: CN-2025-XXXXX”
🎯 VII. Final Verdict: Stay Compliant, Stay Profitable!
✅ Key Rule:
All coated paper rolls from China → 35.0% tariff
- Whether coated with kaolin, plastic, or composite materials
- Whether kraft, paperboard, or high-gsm
- Roll form = No exemption🔥 Pro Tip:
- Source from Vietnam/Mexico → Apply for IEEPA exemption → 0% tariff - Get a pre-ruling from CBP → avoid surprises - Use lab reports to prove coating type
📣 Call to Action: Secure Your Supply Chain Now!
📞 Contact a U.S. Customs Broker + Submit Product Photos + Request HS Code Pre-Ruling
🚀 Avoid 35% surprise taxes — get your coated paper roll cleared fast, legally, and profitably!
✨ Professional Compliance Starts Here!
💼 Your next shipment’s success depends on one accurate HS Code.
🎯 Get it right — the first time.
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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。