Color Silver Salt Photo Paper Roll 610mm+
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4823906700 | 35.0% | CN | US | 官方文档 |
| 4811909080 | 35.0% | CN | US | 官方文档 |
| 9006690150 | 10.0% | CN | US | 官方文档 |
| 4823400000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📸 Silver Salt Photo Paper Roll (610mm Width)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is "Silver Salt Photo Paper"?
Silver Salt Photo Paper (often referred to as Light-Sensitive Photo Paper or Photographic Paper) is a specialized coated paper used for printing color or black-and-white photographs using chemical developing processes (or digital printers that simulate this output). In international trade, its classification hinges on three critical factors: 1. Material: It is primarily paper/cellulose-based, but heavily coated with light-sensitive emulsions (silver halides). 2. Form: It is supplied in rolls (volumetric packaging). 3. Function: It is either a finished photographic accessory (consumable for cameras/printers) or a raw coated paper product.
⚠️ Key Distinction:
- If classified as Photographic Accessories/Consumables (HS 9006): The logic is "parts/consumables for cameras."
- If classified as Coated Paper (HS 4823/4811): The logic is "manufactured paper products with special coatings."
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
Based on the provided <DATA> constraints, here are the four possible HS Codes for Color Silver Salt Photo Paper Roll, along with their specific tax implications.
| HS Code | Product Description (Summary from DATA) | Logic & Justification | Total Tax Rate (China to US) |
|---|---|---|---|
9006.69.01.50 |
Light-sensitive photo paper roll, roll-shaped, fits camera accessory/consumable logic. | Best Fit for "Accessory" Logic: Classified under Chapter 90 (Optical/Camera Equipment) as a consumable part of the photographic apparatus. | 10.0% |
4823.90.67.00 |
Light-sensitive color photo paper roll, material is paper product, belongs to coated paper, form is roll. | Fit for "Coated Paper" Logic: Classified under Chapter 48 (Paper) as a specific type of coated paper with special characteristics. | 35.0% |
4811.90.90.80 |
Light-sensitive paper roll, material is paper/cellulose, use for color photo printing, fits coated paper features. | Fit for "Prepared Paper" Logic: Classified under Chapter 48 as other prepared/coated papers not specifically mentioned elsewhere. | 35.0% |
4823.40.00.00 |
Light-sensitive photo paper roll, material is paper, form is roll, use for printing/recording. | Fit for "Recording Paper" Logic: Classified as other paper articles suitable for printing or recording information. | 35.0% |
🔍 Critical Insight:
- The 10% tax rate (9006.69.01.50) is significantly lower than the 35% rate (48xx.xx.xx) applicable to paper-based classifications.
- The choice depends on whether customs authorities view the product as a camera consumable (Chapter 90) or a coated paper product (Chapter 48).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 November 10 onwards (including subsequent imports)
🎯 1. 9006.69.01.50 —— Light-sensitive Photo Paper Roll (Accessory Logic)
This is the OPTIMAL classification due to the lowest total tax rate.
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Additional Duty | 0.0% (No 301 Tariff applies to this subheading) |
| 122 Clause Duty | +10% (Section 122 Tariff on certain Chinese goods) |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Eligibility | ❌ Not Eligible (Cannot use Section 321 de minimis exemption) |
| Legal Path | Section 122: 10% → USITC: 9006.69.01.50 |
📌 Explanation:
- Why 10%? The 25% Section 301 tariff (USITC) generally applies to Chapter 48 (Paper) but not to Chapter 90 (Optical/Camera equipment accessories) for this specific subheading.
- Why not 0%? The Section 122 Tariff (10%) is applied as a separate surcharge on certain Chinese-origin goods, regardless of the base tariff.
- Total Cost: Only 10% of the CIF value. This is 25% cheaper than the paper classification.
🎯 2. 4823.90.67.00 —— Light-sensitive Color Photo Paper Roll (Coated Paper Logic)
High-Tax Classification. Avoid unless necessary.
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Additional Duty | +25.0% (Section 301 Tariff applies to Chapter 48) |
| 122 Clause Duty | +10.0% (Section 122 Tariff) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Path | IEEPA: 9903.01.25 → USITC: 4823.90.67.00 → Section 122: 10% |
📌 Explanation:
- The 25% Section 301 Tariff is the main driver of this high cost.
- Adding the 10% Section 122 Tariff, the total burden is 35%.
🎯 3. 4811.90.90.80 —— Light-sensitive Paper Roll (Prepared Paper Logic)
High-Tax Classification. Avoid.
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Additional Duty | +25.0% (Section 301 Tariff applies) |
| 122 Clause Duty | +10.0% (Section 122 Tariff) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Path | IEEPA: 9903.01.25 → USITC: 4811.90.90.80 → Section 122: 10% |
🎯 4. 4823.40.00.00 —— Light-sensitive Photo Paper Roll (Recording Paper Logic)
High-Tax Classification. Avoid.
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Additional Duty | +25.0% (Section 301 Tariff applies) |
| 122 Clause Duty | +10.0% (Section 122 Tariff) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Path | IEEPA: 9903.01.25 → USITC: 4823.40.00.00 → Section 122: 10% |
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Details |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: "Light-sensitive," "Silver Salt Emulsion," "Coated Paper," "Roll Format," "610mm Width." |
| ✅ Material Composition | ✔️ | Detail the base paper (gsm, type) and coating layers (emulsion thickness). |
| ✅ Product Photos | ✔️ | Show the roll packaging, label, and any safety warnings (light-sensitive). |
| ✅ Commercial Invoice | ✔️ | Clearly state "Light-sensitive Photo Paper Roll" and HS Code 9006.69.01.50 if claiming the 10% rate. |
| ✅ Certificate of Origin (CO) | ✔️ | Required to prove China origin and apply Section 122 duties accurately. |
| ✅ Packing List | ✔️ | Specify net weight, gross weight, and number of rolls. |
✅ 2. Classification Strategy (Key Mantra)
🔥 "Accessory Logic for 10%, Paper Logic for 35%!"
| Scenario | Recommended HS Code | Tax Rate | Risk |
|---|---|---|---|
| Product is marketed as a camera/photo printer consumable | 9006.69.01.50 |
10% | ✅ Low Risk if documentation supports "camera accessory" use. |
| Product is marketed as industrial coating paper or raw material | 4823.90.67.00 |
35% | ❌ High Tax - Avoid unless forced by customs. |
| Product is uncoated raw paper | Not Applicable | N/A | ❌ Incorrect - This is coated paper. |
| Product is a finished camera | 9006.xx |
Varies | ❌ Irrelevant - This is a roll, not a camera. |
📌 Critical Tip:
- To justify HS 9006.69.01.50, ensure your invoice and marketing materials refer to the product as "Photographic Consumable" or "Camera Accessory" rather than just "Paper."
- If customs challenges this, be prepared to provide a technical explanation of why it is integral to the operation of photographic equipment (cameras/printers).
✅ 3. Special Handling Considerations
| Situation | Handling Advice |
|---|---|
| Light-Sensitivity | Must declare as "Light-Sensitive." Improper packaging may lead to damage claims or rejection. |
| Section 122 Duty | The 10% Section 122 applies regardless of HS Code. There is no exemption for this duty on Chinese goods. |
| De Minimis | DO NOT use Section 321 de minimis (under $800) for this product. Photo paper rolls are typically high-value and subject to full formal entry. |
| Pre-Ruling | STRONGLY RECOMMENDED: Apply for a Binding Ruling from CBP to confirm HS 9006.69.01.50. This prevents retroactive tax assessments of 35% vs 10%. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tax (China Origin) | Key Requirement |
|---|---|---|---|
| 🇺🇸 USA | 9006.69.01.50 |
10% (10% Sec 122) | Light-sensitive declaration |
| 🇨🇳 China | 4823.90.67.00 |
0-5% | Standard Import |
| 🇪🇺 EU | 4823.90 |
0-6.5% | CE/RoHS may not apply to paper |
| 🇬🇧 UK | 4823.90 |
0-6.5% | Post-Brexit rules apply |
| 🇯🇵 Japan | 4823.90 |
0-4.5% | FTAs may apply |
📌 Conclusion:
- The USA is the most complex market for this product due to Section 301 (if misclassified) and Section 122 (always applies).
- Correct classification into Chapter 90 saves 25% in duties compared to Chapter 48.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Mistake 1: Classifying as 4823.90.67.00 by default
👉 Result: Pay 35% tax instead of 10%.
👉 Fix: Justify "Camera Accessory" status with technical docs.
❌ Mistake 2: Ignoring Section 122 Duty
👉 Result: Underpayment of 10% on top of base tariff.
👉 Fix: Always include Section 122 in cost calculations for China-origin goods.
❌ Mistake 3: Misdeclaring as "De Minimis" (<$800)
👉 Result: Package seized, delayed, or fined.
👉 Fix: Use formal entry for photo paper rolls.
❌ Mistake 4: Failing to mark "Light-Sensitive"
👉 Result: Damaged goods, customer returns, potential safety issues.
👉 Fix: Ensure packaging is light-proof and labeled correctly.
🎯 VII. Conclusion: Precision in Classification, Profit in Margin
🎯 Remember the Mantra:
🔹 "Chapter 90: 10% Total. Chapter 48: 35% Total."
🔹 "Section 122 is Always On. Section 301 is the Trap."
🔹 "Document as 'Accessory,' Not 'Paper'."
📌 Pro Tip:
If your photo paper rolls are originally manufactured in Vietnam, Malaysia, or Thailand, you may avoid the Section 122 duty (check specific FTAs). However, for China-origin goods, the 10% Section 122 is mandatory.
📣 Immediate Action:
📞 Contact a professional customs broker + Submit product specs for CBP Binding Ruling
🚀 Secure the 10% tax rate by correctly classifying under 9006.69.01.50.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percentage Point Saved is Pure Profit!
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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。