Commercial Composite Board
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4823908680 | 35.0% | CN | US | 官方文档 |
| 4811512040 | 35.0% | CN | US | 官方文档 |
| 4807009200 | 35.0% | CN | US | 官方文档 |
| 4807009400 | 35.0% | CN | US | 官方文档 |
| 4811512020 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📦 Commercial Composite Board (Industrial Paper-Based)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What is "Commercial Composite Board"?
Commercial Composite Board refers to industrial-grade paper products made by bonding, laminating, or coating multiple layers of paper, paperboard, or other fibrous materials. In international trade, these are categorized based on their composition, surface treatment, and structural integrity.
⚠️ Key Distinction:
- If the product is laminated/coated (e.g., with plastic, foil, or wax) → Often falls under Chapter 48.11 (Coated/Impregnated Paper).
- If it is layered/consolidated without surface coating → Often falls under Chapter 48.07 (Compacted/Composite Paper).
- If it is a general industrial composite without specific coating → Falls under Chapter 48.23 (Other paper articles).
📊 II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
| HS Code | Product Description | Applicable Scenario | Key Characteristics |
|---|---|---|---|
4823.90.86.80 |
Other articles of paper/paperboard, incl. compounded paper | General industrial composite board; no specific coating | ✅ Uncoated/General Use |
4811.51.20.40 |
Coated/covered paperboard, >150g/m², self-adhesive or laminated | Packaging-grade composite board; coated/laminated | ✅ Coated/Laminated |
4807.00.92.00 |
Other compounded paper/paperboard (consolidated) | Multi-layer industrial board; bonded layers | ✅ Consolidated Layers |
4807.00.94.00 |
Other compounded paper/paperboard (consolidated) | Industrial composite board; structural consistency | ✅ Consolidated Layers |
4811.51.20.20 |
Other coated/covered paperboard, >150g/m² | Fallback classification for industrial paperboard | ✅ Coated/General Paper |
🔍 Critical Note:
- 4811.51.xxxx codes are for coated/laminated boards (e.g., for packaging, labels).
- 4807.00.xxxx codes are for consolidated/composite boards (multi-layer, bonded).
- 4823.90.xxxx is a catch-all for other paper articles not specified elsewhere.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharge & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/11/10 onwards (including subsequent imports)
🎯 1. 4823.90.86.80 —— Other Paper Articles (General Composite)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Surcharge | +25% (Section 301 Duties) |
| 122 Clause Surcharge | +10% (Specific China-targeted levy) |
| Total Tariff | 35.0% |
| Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis | Section 301:4823.90.86.80 → 122 Clause: 10% |
📌 Explanation:
- 25% is the standard Section 301 surcharge on Chinese paper products.
- 10% is the additional "122 Clause" tariff targeting specific industrial materials.
- Total: 35%. This is a high-duty item. Pre-clearance assessment is mandatory.
🎯 2. 4811.51.20.40 —— Coated/Laminated Paperboard (>150g/m²)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Surcharge | +25% |
| 122 Clause Surcharge | +10% |
| Total Tariff | 35.0% |
| Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Section 301:4811.51.20.40 → 122 Clause: 10% |
📌 Note:
- Applies to packaging-grade composite boards with coatings/laminations.
- Same 35% rate as general composite. No difference in surcharge structure.
🎯 3. 4807.00.92.00 & 4807.00.94.00 —— Consolidated Composite Paper
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Surcharge | +25% |
| 122 Clause Surcharge | +10% |
| Total Tariff | 35.0% |
| Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Section 301:4807.00.92.00 / 94.00 → 122 Clause: 10% |
📌 Note:
- Applies to multi-layer, bonded industrial boards.
- Identical 35% rate. The distinction between92.00and94.00is technical (grade/consistency), but tariff treatment is identical.
🎯 4. 4811.51.20.20 —— Other Coated Paperboard (Fallback)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Surcharge | +25% |
| 122 Clause Surcharge | +10% |
| Total Tariff | 35.0% |
| Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Section 301:4811.51.20.20 → 122 Clause: 10% |
📌 Note:
- A fallback classification for paperboard that doesn't fit specific coated categories.
- Still subject to the 35% total duty.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation (Mandatory)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail layers, coatings, weight (g/m²), dimensions |
| ✅ Material Composition Report | ✔️ | Specify if coated, laminated, or consolidated |
| ✅ Product Photos | ✔️ | Show cross-section (to prove composite structure) |
| ✅ Commercial Invoice | ✔️ | Clearly state "Industrial Composite Board" |
| ✅ Packing List | ✔️ | Detail weight, volume, and package count |
| ✅ Certificate of Origin | ✔️ | If applicable for preferential treatment (rare for US) |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Know Your Layer, Declare Your Coat, Avoid 'Generic' Traps!"
| Scenario | Correct HS Code | Wrong Approach |
|---|---|---|
| Multi-layer bonded board | 4807.00.92.00 or 94.00 |
Declare as "Cardboard" → Risk of reclassification |
| Coated/Laminated packaging board | 4811.51.20.40 |
Declare as "Uncoated" → Lower duty risk, but audit flag |
| General industrial composite | 4823.90.86.80 |
Declare as "Plastic Sheet" → Wrong chapter, high penalty |
| Unspecified paper article | 4811.51.20.20 |
Use only as fallback if unsure |
⚠️ Warning:
- Do not declare composite boards as "Plastic" or "Metal" to avoid tariffs.
- Do not split shipments to bypass de minimis (under $800). All components are subject to 35% duty.
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| OEM Custom Boards | Provide client specs + material test reports. |
| Recycled Composite Board | Still subject to 35% if origin is China. |
| Sample Shipments | If >$800 CIF, full duty applies. No de minimis. |
| Mixed Containers | Ensure accurate HS Code per item. Mixed misdeclaration = penalty. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4823.90.86.80 / 4811.51.20.40 / 4807.00.92.00 |
35% | No special cert | High duty due to Section 301 + 122 Clause |
| 🇨🇳 China | 4823.90.86.80 |
5% - 10% | CCC (if applicable) | Lower duty for domestic use |
| 🇪🇺 EU | 4823.90.86.80 |
6.5% | CE (if applicable) | No Section 301 equivalent |
| 🇬🇧 UK | 4823.90.86.80 |
6.5% | UKCA | Post-Brexit tariffs apply |
| 🇨🇦 Canada | 4823.90.86.80 |
5% - 10% | N/A | CUSMA may apply if origin qualifies |
📌 Conclusion:
- USA is the highest-duty market for Chinese composite boards.
- EU/UK/Canada are more favorable, but still require accurate classification.
📌 VI. Common Mistakes & Pitfalls
❌ Mistake 1: Declaring "Composite Board" as "Paperboard" (4804/4805)
👉 Result: Incorrect HS Code → 35% vs. 0-5% difference + penalties.
❌ Mistake 2: Ignoring the "Coated" vs. "Uncoated" distinction
👉 Result: Misclassification under 4811 vs. 4807 → Audit risk.
❌ Mistake 3: Assuming de minimis ($800) applies
👉 Result: Denied. All these HS Codes are deny_de_minimis for China.
❌ Mistake 4: Not providing cross-section photos
👉 Result: Customs cannot verify "composite" structure → Hold/Release Delay.
✅ Correct Practice:
"Industrial Composite Board, Multi-layer Paper-based, Coated/Laminated, 300g/m², For Packaging Use, HS 4811.51.20.40, Made in China"
🎯 VII. Conclusion: Precision in Classification Saves Money!
🎯 Remember:
🔹 "Coated? 4811. Consolidated? 4807. General? 4823."
🔹 "35% Duty is Non-Negotiable for China Origin."
🔹 "Photos + Specs = Faster Clearance."
📌 Pro Tip:
If your composite board contains >20% plastic or metal by weight, it may fall under Chapter 39 (Plastics) or 73 (Iron/Steel). Re-evaluate classification if material mix is complex.
📣 Action Required:
📞 Consult a customs broker + Submit Pre-Ruling Request to CBP
🚀 Ensure accurate HS Code before shipment to avoid 35% duty surprises!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar Saved on Duty 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。