Color Large Roll Photo Paper
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4810131120 | 35.0% | CN | US | 官方文档 |
| 4811906010 | 35.0% | CN | US | 官方文档 |
| 4823906000 | 35.0% | CN | US | 官方文档 |
| 4823400000 | 35.0% | CN | US | 官方文档 |
| 3703203030 | 38.7% | CN | US | 官方文档 |
商品图片
AI分析
📸 Color Large Roll Photo Paper (Colored Photographic Papers)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Color Large Roll Photo Paper"?
Color large roll photo paper is a specialized material widely used in professional photography, graphic arts, and industrial recording systems. In international trade, its classification depends heavily on material composition, surface treatment (coating), sensitization (chemical sensitivity), and intended use. It is generally divided into three main categories:
1. Coated Paper Products (General Purpose): - Paper with a white or colored surface coating, used for general printing or manual processing. - Includes large format photographic paper rolls compatible with inkjet or traditional darkroom use.
2. Continuous Tone Color Photographic Paper: - High-end photographic paper used for continuous-tone color imaging. - Often used in professional studios or industrial recording instruments.
3. Halide Silver Photographic Paper (Light-Sensitive): - Coated with light-sensitive silver halide emulsion. - Must be handled in the dark until exposed. - Specifically designed for color photography and archival preservation.
⚠️ Key Distinction Points:
- If it is non-sensitized (not light-sensitive) and used for general paper-based printing/recording → Chapter 48.
- If it is sensitized (contains silver halide, light-sensitive, unexposed) → Chapter 37.
- The form factor is "Roll" (卷状), which influences sub-heading selection.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Sensitization Status |
|---|---|---|---|
4810.13.11.20 |
Large-size paper rolls, coated paper, matching roll format & light-sensitive paper usage (inferred coated paper) | General large-format photographic paper rolls, unexposed but non-halide | ❌ No (Coated Paper) |
4811.90.60.10 |
Color double-sided photo paper rolls, matching paper attributes, roll form, and surface coloring usage | Commercial double-sided color paper rolls for display or printing | ❌ No (Surface Treated) |
4823.90.60.00 |
Color continuous tone photographic paper rolls, matching paper material & roll circulation form, classified as coated paper products | Professional studio continuous-tone color paper | ❌ No (Coated Paper) |
4823.40.00.00 |
Color continuous tone photographic paper rolls, matching roll form & print roll characteristics for automatic recorders | Industrial automatic recording systems, machine-driven continuous tone paper | ❌ No (Coated Paper) |
3703.20.30.30 |
Light-resistant color photographic paper rolls, matching color photography, halide paper form, & light-sensitive unexposed material usage | Professional color halide silver paper, requires darkroom handling | ✅ Yes (Halide Silver) |
🔍 Key Reminder:
- All non-light-sensitive paper products (even if "photo paper") are classified under Chapter 48 (Paper/Paperboard).
- Only light-sensitive halide silver products fall under Chapter 37.
- Misclassification between Chapter 48 and 37 is a high-risk customs error due to significant tariff differences.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 4810.13.11.20 – Large-Size Coated Paper Rolls (General Photo Paper)
| Item | Content |
|---|---|
| Base Rate | 0% (ad valorem) |
| USITC Surtax | +25% (from USITC Footnote for China-origin goods) |
| 122 Clause Surtax | +10% (Specific clause for this subheading) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible (Denied) |
| Legal Basis Path | Base: 0% → USITC: +25% → Section 122: +10% → Total: 35% |
📌 Explanation:
- "Base 0%" indicates no standard MFN duty for this specific coated paper type.
- "25% Surtax" is the standard Section 301 tariff for Chinese-origin goods in this category.
- "10% Clause 122" is an additional punitive tariff specifically applied to certain paper products.
- Total 35% is a high tariff, requiring careful cost calculation.
🎯 2. 4811.90.60.10 – Color Double-Sided Photo Paper Rolls
| Item | Content |
|---|---|
| Base Rate | 0% |
| USITC Surtax | +25% |
| 122 Clause Surtax | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Base: 0% → USITC: +25% → Section 122: +10% → Total: 35% |
📌 Note:
- Same tariff structure as4810.13.11.20.
- Applies to double-sided colored paper rolls.
- Do not assume lower rates due to "double-sided" feature.
🎯 3. 4823.90.60.00 – Color Continuous Tone Photographic Paper Rolls (Coated)
| Item | Content |
|---|---|
| Base Rate | 0% |
| USITC Surtax | +25% |
| 122 Clause Surtax | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Base: 0% → USITC: +25% → Section 122: +10% → Total: 35% |
📌 Note:
- Classified as "Other paper items" (4823) but specifically for continuous tone.
- Same 35% total rate.
🎯 4. 4823.40.00.00 – Color Continuous Tone Photo Paper for Automatic Recorders
| Item | Content |
|---|---|
| Base Rate | 0% |
| USITC Surtax | +25% |
| 122 Clause Surtax | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Base: 0% → USITC: +25% → Section 122: +10% → Total: 35% |
📌 Note:
- Specifically for industrial automatic recorders.
- Even if used in professional studios, if it matches "automatic recorder" specs, this code may apply.
- Same 35% total rate.
🎯 5. 3703.20.30.30 – Color Halide Silver Photographic Paper (Light-Sensitive)
| Item | Content |
|---|---|
| Base Rate | 3.7% |
| USITC Surtax | +25% |
| 122 Clause Surtax | +10% |
| Total Tax Rate | 38.7% |
| Tax Calculation | CIF × 38.7% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Base: 3.7% → USITC: +25% → Section 122: +10% → Total: 38.7% |
📌 Note:
- Highest tariff (38.7%) among all options.
- Only applies if the paper is halide silver-based and light-sensitive.
- Must provide proof of sensitization (e.g., MSDS, product specification stating "light-sensitive," "darkroom required").
- Misclassifying this as Chapter 48 could lead to penalties.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documentation Checklist (Missing items = Delays)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must include: Coating type, base material, sensitization status, roll dimensions, weight. |
| ✅ Certificate of Non-Sensitization (if Claiming Ch.48) | ✔️ | If declaring under 4810/4811/4823, provide a letter stating NOT light-sensitive/halide. |
| ✅ MSDS / Safety Data Sheet | ✔️ | Proves chemical composition; confirms if halide silver is present. |
| ✅ Product Photos (Clear Label) | ✔️ | Show roll, packaging, and any labels indicating "Halide," "Color," or "Coated." |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Color Photo Paper Roll, Non-Light-Sensitive, Coated Paper" OR "Halide Silver Photographic Paper." |
| ✅ Packing List | ✔️ | Detail gross/net weight, number of rolls, dimensions. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Sensitization is Key! Chapter 37 for Halide, Chapter 48 for Coated!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Standard Inkjet Photo Paper | 4810.13.11.20 or 4823.90.60.00 |
Declare as 3703.20.30.30 → Overpay 3.7% + Risk Audit |
| Professional Darkroom Paper | 3703.20.30.30 |
Declare as 4810... → Smuggling Risk (Under-declared Value/Tax) |
| Roll Form | Specify "Roll" in description | Declare as "Sheet" → Mismatch with physical inspection |
| Double-Sided | 4811.90.60.10 |
Declare as 4810... → Potential Misclassification |
✅ 3. Special Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipments (Ch 48 & Ch 37) | Separate Line Items! Do not combine. Ch 37 has higher base tax. |
| OEM Custom Paper | Provide customer order + technical datasheet showing coating/emulsion type. |
| "Light-Resistant" Label | If labeled "Light-Resistant" but is halide, still declare as 3703.20.30.30. "Resistant" refers to archival quality, not insensitivity. |
| Sample Shipments | Even samples are subject to full tariff (35% or 38.7%). No de minimis exemption. |
🌍 V. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4823.90.60.00 / 3703.20.30.30 |
35% (Ch 48) / 38.7% (Ch 37) | None specific for paper | High tariff market. Plan cost accordingly. |
| 🇨🇳 China | 4823.90.60.00 |
5-10% (Import Duty) | None | Lower import duty than US. |
| 🇪🇺 EU | 4823.90.60.00 |
5-6% (Standard) | REACH Compliance | No Section 301-style surtax. |
| 🇬🇧 UK | 4823.90.60.00 |
5-6% | UKCA (if applicable) | Post-Brexit, similar to EU. |
| 🇯🇵 Japan | 4823.90.60.00 |
5% | FSC (if sustainable) | Moderate duty. |
📌 Conclusion:
- USA is the highest-cost market due to the叠加 (stacking) of Base, USITC (301), and Section 122 tariffs.
- Total 35-38.7% is significant. Consider duty mitigation strategies or supply chain diversification if margins are tight.
- Chapter 37 (Halide) is even more expensive. Ensure accurate classification to avoid audits.
📌 VI. Common Errors & Pitfall Guide (Blood-Tea Lessons)
❌ Error 1: Declaring Halide Silver Paper as Coated Paper (4810...)
👉 Consequence: Under-declared tax. Customs audit → Back taxes + Penalties + Potential seizure.
👉 Halide paper has a 3.7% base tax. Coated paper has 0%. This is a 3.7% base difference PLUS risk.
❌ Error 2: Declaring Coated Paper as Halide Paper (3703.20.30.30)
👉 Consequence: Over-declared tax. You pay 38.7% instead of 35%.
👉 Loss of 3.7% profit margin unnecessarily.
❌ Error 3: Ignoring Section 122 (10% surtax)
👉 Consequence: Customs rejection or fine. Section 122 is mandatory for these HS codes from China.
👉 Do not assume "0% base" means "0% total."
❌ Error 4: Vague Description: "Photo Paper"
👉 Consequence: Customs Query. "Is it halide? Is it coated? Is it for recorders?"
👉 Always specify: "Color Continuous Tone Coated Photo Paper, Roll, Non-Sensitized."
✅ Correct Practice:
"Color Continuous Tone Photographic Paper, Roll, 300gsm, Coated, Non-Light-Sensitive, Model XYZ, For Professional Inkjet Printing"
OR
"Color Halide Silver Photographic Paper, Roll, Light-Sensitive, For Darkroom Processing, Model ABC"
🎯 VII. Conclusion: Professional Declaration, Time-Saving, Cost-Reduction!
🎯 Remember the Mantra:
🔹 "Sensitization is King! Halide = 38.7%, Coated = 35%."
🔹 "Base 0% is not Tax-Free! 301 + 122 = 35%."
🔹 "Describe Precisely: Coated vs. Halide. Avoid Audits."
📌 Pro Tip:
- If your product is not halide, provide a Manufacturer's Letter stating "Non-Sensitized, No Silver Halide Content."
- If your product is halide, ensure the MSDS clearly lists silver halide compounds.
- Pre-ruling (Advance Ruling) is highly recommended for large shipments to lock in the HS Code and tariff rate before arrival.
📣 Act Now:
📞 Contact a professional customs broker + Provide Product Specs + Apply for HS Code Pre-Ruling
🚀 Let your Photo Paper clear customs smoothly, efficiently, and profitably!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percentage point of tax matters!
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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。