Color Matte Photo Paper
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3919905060 | 40.8% | CN | US | 官方文档 |
| 4821102000 | 35.0% | CN | US | 官方文档 |
| 4811412100 | 35.0% | CN | US | 官方文档 |
| 4821104000 | 35.0% | CN | US | 官方文档 |
| 4811592000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🖨️ Color Matte Photo Paper (Art Paper Labels/Stickers)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part 1: Product Definition & Classification: What is "Color Matte Photo Paper"?
"Color Matte Photo Paper" (often described as Art Paper in trade) refers to high-quality, coated paper with a non-glossy (matte) finish, typically used for printing labels, tags, artistic documents, or photo papers. In international trade, its classification hinges on two key factors:
1. Material: Paper (Cellulose-based).
2. Form/Use: Is it a raw/processed paper roll/sheet (heading 4811/4821) or a plastic-based self-adhesive label (heading 3919)?
⚠️ Critical Distinction:
- If the backing is paper and it is self-adhesive → It generally falls under Paper Label categories (HS 4821 or 4811).
- If the backing is plastic/film and it is self-adhesive → It falls under Plastic Self-Adhesive Films (HS 3919).
- Note: The provided data indicates a strong preference for Paper-based classifications due to the "Art Paper" material description.
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here are the five most relevant HS Codes and their specific rationales:
| HS Code | Product Description | Rationale for Classification | Total Tax Rate (US Import from CN) |
|---|---|---|---|
3919.90.50.60 |
Self-adhesive plates, sheets, film, foil, tape, strip and other shapes of plastics, self-adhesive | Plastic-Based Interpretation: If the "photo paper" is actually on a plastic backing (PET/PE) with adhesive. The shape (flat) and self-adhesive nature match. | 40.8% |
4821.10.20.00 |
Paper labels, printed or not, of any description | Paper-Based (Specific): The material is "Art Paper" (paper), form is "Label". Matches the specific subheading for paper labels perfectly. | 35.0% |
4811.41.21.00 |
Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured... | Paper-Based (Coated): "Art Paper" is a type of coated/surface-treated paper. The "matte" finish implies surface treatment/coating. No material conflict. | 35.0% |
4821.10.40.00 |
Paper labels, printed or not, of any description | Paper-Based (General Label): Material is paper, form is label. Fits under the broader category of printed/other paper labels. | 35.0% |
4811.59.20.00 |
Paper, paperboard, cellulose wadding and webs of cellulose fibres, other coated, impregnated, covered... | Paper-Based (Matte/Art Finish): "Art Paper" meets material requirements; "Matte" and "Label" shape fit common processed paper characteristics. No conflict. | 35.0% |
🔍 Key Takeaway:
-3919.90.50.60(40.8%) applies if the product is considered plastic-based self-adhesive material.
-4821&4811series (35.0%) apply if the product is strictly paper-based (Art Paper).
- Cost Impact: Choosing the correct HS code (Paper vs. Plastic) can save 5.8% in base tariff.
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (for subsequent imports)
🎯 1. 3919.90.50.60 – Self-Adhesive Plastic Shapes (If applicable)
| Item | Detail |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Surcharge | +25.0% (USITC Footnote 9903.88.01) |
| IEEPA Surcharge | +10.0% (Against China/HK products, effective Nov 10, 2025) |
| Total Tax Rate | 40.8% |
| Calculation | CIF Value × 40.8% |
| De Minimis Exemption? | ❌ No (deny_de_minimis) |
| Legal Basis | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3919.90.50.60 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 5.8% is the standard MFN (Most Favored Nation) rate for plastic self-adhesive products.
- The 35% combined surcharge (25% + 10%) makes this the highest-cost option.
- Risk: If you declare this as "Paper" but Customs finds it has a plastic backing, you face penalties for misclassification.
🎯 2. 4821.10.20.00 – Paper Labels (Most Recommended for Paper)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Tax Rate | 35.0% |
| Calculation | CIF Value × 35.0% |
| De Minimis Exemption? | ❌ No (deny_de_minimis) |
| Legal Basis | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4821.10.20.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Base Tariff is 0%, which is the most favorable starting point.
- The 35% total rate is still significant due to US-China trade tensions.
- Why this code? It explicitly mentions "Paper labels," which matches the "Art Paper" material and "Label" form directly.
🎯 3. 4811.41.21.00 & 4821.10.40.00 & 4811.59.20.00 – Paper Products (Coated/Labels)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Tax Rate | 35.0% |
| Calculation | CIF Value × 35.0% |
| De Minimis Exemption? | ❌ No (deny_de_minimis) |
| Legal Basis | Same as above, varying by specific USITC footnote for the subheading. |
📌 Explanation:
- All these codes share the same total tax rate (35%).
- They are alternatives based on slight differences in description (Coated vs. Printed Label vs. Matte Finish).
- Best Practice: Use4821.10.20.00if they are clearly labels. Use4811series if they are sheets of coated paper not yet cut into labels or not primarily labeled as "labels" in the trade document.
🛠️ Part 4: Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must clearly state: Material (Paper/Plastic), Finish (Matte), Use (Label/Photo Paper). |
| ✅ Composition Analysis | ✔️ | Proof that the backing is Paper (e.g., GSM, basis weight) to support HS 48xx codes. |
| ✅ Product Photos | ✔️ | Clear images showing the matte texture and any adhesive backing. |
| ✅ Commercial Invoice | ✔️ | Must accurately describe the product as "Paper Labels" or "Coated Art Paper," NOT "Plastic Stickers" if claiming paper HS codes. |
| ✅ Packing List | ✔️ | Details weight, dimensions, and quantity. |
| ✅ Origin Certificate | ✔️ | Critical for proving Origin is China (to apply correct surcharges) or eligible countries for exemptions. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Material First, Form Second, Name Precise, Tax Minimized!"
| Scenario | Correct Declaration | Wrong Practice | Consequence |
|---|---|---|---|
| Paper Backing + Adhesive + Printed | 4821.10.20.00 (Paper Labels) |
Declare as "Plastic Stickers" | ❌ Overpay 5.8% base tariff |
| Coated Paper Sheets (Unlabeled) | 4811.41.21.00 or 4811.59.20.00 |
Declare as "Labels" | ⚠️ Possible misclassification if not used as labels |
| Plastic Backing + Adhesive | 3919.90.50.60 (Plastic Self-Adhesive) |
Declare as "Paper" | ❌ High risk of audit, penalty, and reclassification |
| Raw Paper Rolls (No Adhesive) | Different HS Code (e.g., 4802/4803) | Declare as "Labels" | ❌ Major misclassification, shipment delay |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Labels | Provide client PO and design specs. Clarify if the adhesive is permanent or removable. |
| Mixed Shipments (Paper + Plastic) | Split Declaration! Do not mix HS codes in one line item. Declare Paper Labels and Plastic Stickers separately. |
| "Art Paper" Ambiguity | If unsure if it's paper or plastic film, provide a material composition report. Customs often requires this for "Photo Paper." |
| High-Value Shipments | Consider Advance Ruling from US CBP to confirm HS Code and tax liability before shipment. |
🌍 Part 5: Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4821.10.20.00 (Paper) |
35.0% (Total) | None specific for paper | Plastic labels (3919) are 40.8%. Paper is cheaper. |
| 🇨🇳 China | 4821.10.20.00 |
0% (Import) | None | China is the origin, so this is for export context. |
| 🇪🇺 EU | 4821.10.00 |
0% (Most Cases) | CE (if applicable for end-use) | Generally low/no duty for paper labels. |
| 🇬🇧 UK | 4821.10.00 |
0% | UKCA (if applicable) | Post-Brexit rules align closely with EU for paper. |
| 🇯🇵 Japan | 4821.10.00 |
0% - 3% | PSE (if electronic components involved) | Generally favorable for paper products. |
📌 Conclusion:
- The US market is the most critical due to the 35% total tariff.
- Paper-based labels (4821) are preferred over plastic-based (3919) to save 5.8% in base tariffs.
- Ensure the material is genuinely paper to qualify for the 0% base rate. Misdeclaring plastic as paper can lead to severe penalties.
📌 Part 6: Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring "Color Matte Photo Paper" as "Plastic Film" when it is Paper
👉 Consequence: You pay 40.8% instead of 35.0%. A 5.8% difference adds up quickly on large volumes.
❌ Mistake 2: Declaring "Paper Labels" as "Printing Paper" (HS 4802)
👉 Consequence: If it has adhesive, it is not simple printing paper. Misclassification leads to audit flags.
❌ Mistake 3: Ignoring the "Self-Adhesive" Attribute
👉 Consequence: If it has adhesive, it must be declared as such. Hiding the adhesive feature is fraud.
❌ Mistake 4: Using Vague Names like "Photo Paper"
👉 Consequence: Customs may classify it under the highest-risk or least-favorable category. Be specific: "Self-Adhesive Paper Labels, Matte Finish."
✅ Correct Declaration Example:
"Self-Adhesive Labels, Paper Base, Matte Finish, Art Paper, 100gsm, Printed with Brand Logo, Model XYZ, for Product Packaging"
🎯 Part 7: Conclusion: Professional Declaration Saves Money!
🎯 Remember the Mantra:
🔹 "Paper vs. Plastic, Check the Base!"
🔹 "35% for Paper, 40.8% for Plastic, Don't Let Material Define Your Cost!"
🔹 "HS Code is Life, Tax Difference is Wealth!"
📌 Pro Tip:
If your product is exclusively paper-based and you can prove it, stick to 4821.10.20.00. It offers the lowest total tax rate (35%) among the options provided.
If there is any doubt about the backing material, request a material test report from your supplier before shipment to avoid customs disputes.
📣 Immediate Action:
📞 Contact your customs broker with the product specs.
📄 Prepare a detailed description emphasizing "Paper" and "Self-Adhesive Label."
🚀 Ensure accurate documentation to secure the 35% tax rate and avoid delays!
✨ Professional clearance starts with precise classification!
💼 Your cost is directly linked to your HS Code accuracy!
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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。