Colored Drawing Paper
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4823901000 | 35.0% | CN | US | 官方文档 |
| 4823908680 | 35.0% | CN | US | 官方文档 |
| 4821902000 | 35.0% | CN | US | 官方文档 |
| 4911998000 | 17.5% | CN | US | 官方文档 |
| 4821904000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🎨 Colored Drawing Paper (彩色画纸)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Art Supplies
📌 I. Product Definition & Classification: What is "Colored Drawing Paper"?
Colored Drawing Paper is a versatile stationery item used for sketching, painting, and artistic expression. In international trade, its classification depends heavily on its physical form (e.g., plain sheets vs. pre-printed stickers) and finish. It generally falls under Chapter 48 (Paper and Paperboard) or Chapter 49 (Printed Books/Newspapers).
Key Distinction:
- Plain Colored Paper: Raw, unprinted, or simply colored paper stock → Chapter 48.
- Stickers/Labels: Paper with adhesive backing or pre-printed graphic elements acting as labels → Chapter 48 (4821) or Chapter 49 (4911).
⚠️ Critical Classification Point:
- If it is plain colored paper cut to size: Use 4823.90 series.
- If it is self-adhesive stickers (paper-based): Use 4821.90 series.
- If it is printed artwork/stickers classified as printed matter: Use 4911.99.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided data, here are the specific HS Codes applicable to "Colored Drawing Paper" and its variants:
| HS Code | Product Description | Summary from Data | Tax Category |
|---|---|---|---|
4823.90.10.00 |
Colored Drawing Paper (Paper Products) | "Colored drawing paper is classified as paper products, falling under the category of other paper products." | 35.0% |
4823.90.86.80 |
Cut-to-Size Colored Paper | "Colored drawing paper belongs to paper products cut to size, fitting the classification of other paper products." | 35.0% |
4821.90.20.00 |
Colored Stickers (Self-Adhesive Labels) | "Colored stickers are classified as self-adhesive paper labels." | 35.0% |
4911.99.80.00 |
Colored Stickers (Printed Matter) | "Colored stickers fall under the category of printed products, fitting the classification of other printed products." | 17.5% |
4821.90.40.00 |
Colored Stickers (Other Paper Labels) | "Colored stickers fit the residual category of other paper labels." | 35.0% |
🔍 重点提醒 (Key Reminder):
- Plain Paper (4823...) and Adhesive Stickers (4821...) are subject to the higher 35% total tariff.
- Printed Stickers (4911...) are considered "Printed Matter" and enjoy a lower 17.5% total tariff, but only if they qualify as printed articles rather than just self-adhesive labels.
- Do not mix plain paper with sticker varieties in one declaration if their HS codes differ significantly, as this may trigger customs inspection.
💰 III. 2026 Latest Tariff Rate Detailed Explanation (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 Import Cycle
🎯 1. 4823.90.10.00 & 4823.90.86.80 & 4821.90.20.00 & 4821.90.40.00
(All Colored Paper & Standard Stickers)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Surtax (Section 301) | +25.0% (Additional Duty) |
| Section 122 Surtax | +10.0% (Specific US Policy Add-on) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible (Subject to full duty) |
| Legal Basis Path | Base: 0% → Section 301: +25% → Section 122: +10% |
📌 Explanation:
- Base Rate (0%): These items have no standard MFN duty.
- Section 301 Surtax (25%): Applied due to trade tensions with China.
- Section 122 Surtax (10%): An additional administrative surcharge often applied to specific import categories.
- Total: 35%: This is a high-cost entry for plain colored paper and basic adhesive stickers.
🎯 2. 4911.99.80.00
(Printed Colored Stickers / Artistic Prints)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Surtax (Section 301) | +7.5% (Reduced Additional Duty) |
| Section 122 Surtax | +10.0% (Specific US Policy Add-on) |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Base: 0% → Section 301: +7.5% → Section 122: +10% |
📌 Why is it cheaper?
- By classifying the product as "Printed Matter" (4911) rather than "Paper Products" (4823) or "Labels" (4821), the Section 301 surtax drops from 25% to 7.5%.
- This saves 17.5% in total duties (35% - 17.5%).
- Condition: The product must clearly be printed (e.g., pre-designed stickers, illustrated paper) to qualify for this lower rate. Plain colored paper cannot use this code.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Must specify: Paper type, weight (gsm), color, size, and whether it is plain or printed/sticker. |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Colored Drawing Paper, Plain" OR "Printed Self-Adhesive Stickers". Do not use vague terms like "Art Supplies." |
| ✅ Packing List | ✔️ | Match invoice exactly. |
| ✅ Product Photos | ✔️ | Show the product surface: Is it blank colored paper? Or does it have printed designs/adhesive backing? |
| ✅ Origin Certificate | ✔️ | Confirm China origin to trigger correct surtaxes. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Plain Paper = 35%, Printed Sticker = 17.5%!"
| Scenario | Correct HS Code | Wrong Action | Consequence |
|---|---|---|---|
| Blank Colored Paper | 4823.90.10.00 or 4823.90.86.80 |
Misdeclare as 4911 (Printed) |
Penalty + Back Taxes (17.5% refund issued, but audit risk increases) |
| Self-Adhesive Stickers (Plain Color) | 4821.90.20.00 or 4821.90.40.00 |
Misdeclare as 4823 |
Possible, but 4821 is more precise for adhesives. Both are 35%. |
| Pre-Printed Decorative Stickers | 4911.99.80.00 |
Misdeclare as 4821 (Labels) |
Overpaying 17.5% duty unnecessarily! |
| Mixed Shipment (Plain + Printed) | Separate Line Items | Combine into one HS Code | Customs Hold for classification review |
✅ 3. Special Cases Handling
| Situation | Advice |
|---|---|
| OEM Custom Printed Stickers | Ensure the invoice describes them as "Printed Stickers" not "Self-Adhesive Labels" to aim for 4911.99.80.00. |
| Bulk Paper Rolls vs. Cut Sheets | Both 4823.90 codes apply. Ensure description matches physical form (e.g., "Cut to A4 size"). |
| Children's Art Kits | If paper is part of a set, the kit may have a different classification. Ensure paper is declared separately if possible. |
🌍 V. Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Total Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4823.90.10.00 (Plain) / 4911.99.80.00 (Printed) |
35% / 17.5% | High surtaxes due to Section 301 & 122. |
| 🇨🇳 China (Import) | 4823.90.10.00 |
~6-10% | Lower standard duties, no Section 301. |
| 🇪🇺 EU | 4823.90 |
~6.5% | No Section 122 equivalent. Standard EU duty. |
| 🇬🇧 UK | 4823.90 |
~6.5% | Post-Brexit duties align with EU closely. |
📌 Conclusion:
- The USA is the most expensive market for colored paper due to 35% total tariffs on plain goods.
- Smart Strategy: If you are selling pre-designed stickers, strive to classify under4911.99.80.00to save 17.5% in duties.
- Plain colored paper is a low-margin import into the US due to high taxes; consider local manufacturing or higher value-addition.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring Printed Stickers as "Self-Adhesive Labels" (4821).
👉 Result: Pay 35% instead of 17.5%. Loss: 17.5% per unit.
❌ Mistake 2: Declaring Plain Colored Paper as "Printed Matter" (4911).
👉 Result: Customs rejects the classification, demands 35%, plus fines/delay. High Compliance Risk.
❌ Mistake 3: Vague Description "Paper Products" on Invoice.
👉 Result: Customs officer uses discretion, likely assigning the higher 35% rate to be safe.
✅ Correct Action:
- For Plain Paper: "Colored Drawing Paper, Unprinted, Cut to Size" →
4823.90.10.00- For Printed Stickers: "Printed Decorative Stickers, Paper-Based" →
4911.99.80.00
🎯 VII. Conclusion: Optimize Your Art Supply Import
🎯 Remember the Golden Rule:
🔹 "Printed = 17.5%, Plain = 35%. Classify Accurately!"
🔹 "Section 301 hits hard, but printing can lighten the load."
📌 Pro Tip:
If you are exporting custom-designed stickers to the US, ensure your design files and invoices clearly emphasize the "Printed" nature to qualify for 4911.99.80.00. This simple change can significantly boost your profit margin.
📣 Take Action:
📞 Consult a customs broker for Pre-Ruling if your products are hybrid (e.g., paper + light embossing).
🚀 Clear Customs Smoothly, Maximize Profit, Export Globally!
✨ Professional Customs Clearance Starts with Precise Classification!
💼 Every 1% of duty 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。