Color Sensitized Duplicating Sheet Multi Color
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4820400000 | 35.0% | CN | US | 官方文档 |
| 4820900000 | 35.0% | CN | US | 官方文档 |
| 4911914040 | 17.5% | CN | US | 官方文档 |
| 4911998000 | 17.5% | CN | US | 官方文档 |
| 4816900100 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📄 Color Sensitized Duplicating Sheets (Multi-Color)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Multi-Color Carbonless Copy Paper"?
Color sensitized duplicating sheets, commonly known as Multi-Color Carbonless Copy Paper (NCR Paper), are essential office and commercial consumables. In international trade, the classification depends heavily on the structure, usage, and material composition of the product.
Paper Forms/Sheets: Plain sheets used for manual writing or machine printing where pressure creates copies; Commercial Forms: Pre-printed multi-part forms (e.g., invoices, receipts, delivery notes) assembled into booklets or strips.
⚠️ Key Distinction Point:
- If the product consists of loose sheets or simple paper materials without being printed as a specific commercial document group → It leans towards Heading 48 (Paper).
- If the product is pre-printed with specific business layouts (invoices, contracts) and functions as an other printed matter → It leans towards Heading 49.
- If it is classified as a specific type of sensitized paper regardless of printing → It may fall under 4816.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material/Feature |
|---|---|---|---|
4820.40.00.00 |
Multi-color sensitized carbonless copy paper, matching single-material夾碳 (clamped carbon) and business uses | Loose sheets, manual duplicating forms, simple business records | ✅ Paper Material |
4820.90.00.00 |
Multi-color sensitized carbonless copy paper, belonging to multi-part commercial form groups, material is paper | Multi-part invoices, receipts, delivery notes assembled as commercial forms | ✅ Paper Material |
4911.91.40.40 |
Multi-color sensitized carbonless copy paper, belonging to the "printed matter" category, material is paper | Pre-printed business documents, branded forms, specific printed layouts | ✅ Paper + Printed |
4911.99.80.00 |
Multi-color sensitized carbonless copy paper, belonging to other printed matters, with sensitizing function | Other complex printed sensitized papers not covered in 4911.91 | ✅ Paper + Printed |
4816.90.01.00 |
Sensitized paper, belongs to paper materials, conforms to the attributes of duplicating paper and other paper forms | General sensitized paper sheets, technical duplicating papers, non-specific business forms | ✅ Paper Material |
🔍 Key Reminder:
- All products must clearly state "Carbonless" or "Sensitized" to distinguish from standard paper; - If the product is pre-printed with commercial content (e.g., a specific invoice template),4911codes are more appropriate; - If the product is plain sensitized paper (white or colored backings) to be printed by the end-user,4820or4816codes are preferred.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Additions)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 4820.40.00.00 & 4820.90.00.00 — Carbonless Copy Paper & Commercial Forms
| Item | Content |
|---|---|
| Base Duty Rate | 0% (ad valorem) |
| USITC Surtax | +25% (under Section 301, USITC Footnote 9903.48.20) |
| IEEPA Surtax | +10% (Targeting China/HK products, effective Nov 10, 2025) |
| Total Duty Rate | 35% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption? | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4820.40.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- "USITC Surtax 25%" comes from Section 301 of the US Trade Act; - "IEEPA 10%" is the additional tariff under the International Emergency Economic Powers Act targeting Chinese goods; - Total 35%, which is a high tariff burden, requiring early cost planning!
🎯 2. 4911.91.40.40 & 4911.99.80.00 — Other Printed Matter
| Item | Content |
|---|---|
| Base Duty Rate | 0% |
| USITC Surtax | +7.5% |
| IEEPA Surtax | +10% |
| Total Duty Rate | 17.5% |
| Tax Calculation | CIF × 17.5% |
| De Minimis Exemption? | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4911.91.40.40 → FOOTNOTE:9903.88.01 |
📌 Note:
- Although the total rate is lower (17.5%) compared to plain paper codes (35%), these codes apply only if the paper is considered "printed matter" with specific commercial use; - If customs determines the goods are merely "sensitized paper sheets" without significant printed commercial value, they may reclassify to4820, resulting in a higher 35% tax.
🎯 3. 4816.90.01.00 — Sensitized Paper (General)
| Item | Content |
|---|---|
| Base Duty Rate | 0% |
| USITC Surtax | +25% |
| IEEPA Surtax | +10% |
| Total Duty Rate | 35% |
| Tax Calculation | CIF × 35% |
| De Minimis Exemption? | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4816.90.01.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- This code is for "sensitized paper" that doesn't fit the specific "carbonless copy paper" subheadings or is classified broadly as sensitized paper; - Same high tariff as4820codes; - Use only if the product does not meet the specific description of4820.40or4820.90.
🛠️ IV. Customs Clearance Practical Advice (Combat Pitfall Guide)
✅ 1. Required Document List (None can be missing)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes size, color, layers (1-2-3-4), sensitizing type (CF/CNB) |
| ✅ Product Photos (Clear) | ✔️ | Show front/back, edges, and any pre-printed text/logos |
| ✅ Commercial Invoice | ✔️ | Must explicitly state "Color Sensitized Duplicating Sheet, Multi-Color, Carbonless" |
| ✅ Packing List | ✔️ | Detail package dimensions, weight, and number of sheets/forms |
| ✅ Certificate of Origin (CO) | ✔️ | If not from China, may apply for preferential rates |
| ✅ Test Report (if applicable) | ✔️ | For chemical compliance (if required by specific end-use) |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Clear Description, Correct Heading, Avoid Misclassification, Save 17.5%!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Pre-printed Invoices | 4911.91.40.40 or 4911.99.80.00 (17.5%) |
Declaring as "Paper" → 35% |
| Loose Multi-Color Sheets | 4820.40.00.00 (35%) |
Declaring as "Printed Matter" without proof → Risk of penalty |
| Commercial Form Booklets | 4820.90.00.00 (35%) |
Declaring as "Books" → Incorrect Heading |
| Generic Sensitized Paper | 4816.90.01.00 (35%) |
Declaring as "Copy Paper" → Vague, may be questioned |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Forms | Provide customer order + design file to prove "printed matter" status for 4911 |
| Multi-Color vs. Single Color | Emphasize "Multi-Color" in description to distinguish from standard NCR, aiding 4820.40 classification |
| Bulk Rolls vs. Sheets | Rolls may have different classification; ensure "Sheets" is stated if declaring 4820 |
| High-Value Commercial Forms | If value is high, consider if 4911 is defensible to save 17.5% duty |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4820.40.00.00 / 4911.91.40.40 |
35% / 17.5% (CN Origin) | None specific | 35% for plain paper, 17.5% for printed |
| 🇨🇳 China | 4820.90.00.00 |
5% | None | Low base duty |
| 🇪🇺 EU | 4820.90.00.00 |
0% (if under quota) | REACH | No US-style surtaxes |
| 🇬🇧 UK | 4820.90.00.00 |
0% | None | Post-Brexit rules apply |
| 🇦🇺 Australia | 4820.90.00.00 |
5% | None | Free Trade Agreement may reduce |
📌 Conclusion:
- USA is the most challenging market due to high surtaxes; - Choosing the right HS Code (4911vs4820) can save up to 17.5% on the CIF value; - Ensure your product description and documentation support the lower-tax4911classification if the paper is pre-printed.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "Pre-printed Invoice Books" as "Paper Sheets" (4820)
👉 Consequence: Pay 35% instead of 17.5% → Overpaid 17.5% tax!
❌ Error 2: Declaring "Loose Sensitized Sheets" as "Printed Matter" (4911)
👉 Consequence: Customs reclassifies to 4820 → Back tax + Penalty!
❌ Error 3: Vague Description "Copy Paper"
👉 Consequence: Customs unclear if sensitized → Delay in clearance or higher audit rate
❌ Error 4: Ignoring IEEPA Surtax
👉 Consequence: Underestimated landed cost → Margin erosion!
✅ Correct Practice:
"Multi-Color Carbonless Copy Paper, Sensitized, Pre-Printed Commercial Invoice Forms, 3-Layer, A4 Size, Model XYZ"
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Cost!
🎯 Remember the Mantra:
🔹 "Printed? Use 4911 (17.5%). Plain? Use 4820 (35%). Don't Guess, Document!"
🔹 "IEEPA 10% + USITC 25% = 35% on Paper. 10% + 7.5% = 17.5% on Printed. Choose Wisely!"
📌 Pro Tip:
If your sensitized paper is originating from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA Exemption, reducing the total rate to 0%~5%;
Recommend Applying for Advance Ruling to secure the correct HS Code and tax rate before shipment.
📣 Act Now:
📞 Contact Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let your Color Sensitized Duplicating Sheets clear customs smoothly, efficiently, and profitably!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent of your cost deserves precise calculation!
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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。