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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: 9903.01.25USITC: 4823.90.67.00Section 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: 9903.01.25USITC: 4811.90.90.80Section 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: 9903.01.25USITC: 4823.40.00.00Section 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!

用户评价

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。

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。