Fan shaped Paper Fan
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4420908000 | 38.2% | CN | US | 官方文档 |
| 4823905000 | 35.0% | CN | US | 官方文档 |
| 4823908680 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🪭 Fan-shaped Paper Fans (Wooden Frame & Paper Leaf)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition: What is a "Fan-shaped Paper Fan"?
A fan-shaped paper fan is a traditional hand-held cooling or decorative item, typically composed of a wooden skeleton/frame and a paper surface. In international trade, the classification depends heavily on the primary material and functional purpose.
⚠️ Key Classification Dilemma:
- Is it a Wooden Product (based on the structural frame)?
- Is it a Paper Product (based on the visible surface and primary use)?Based on current data, two main paths exist: Chapter 44 (Wood) and Chapter 48 (Paper).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
The following HS codes are derived from the provided dataset for "Wooden-framed Paper Fans."
| HS Code | Product Description | Basis for Classification | Total Tax Rate |
|---|---|---|---|
4420.90.80.00 |
Wooden Articles (Decorative) | Based on the wooden skeleton/frame as the defining structure. | 38.2% |
4823.90.50.00 |
Other Paper Products (Hand Fans) | Based on the paper surface and hand-held cooling function. | 35.0% |
4823.90.86.80 |
Other Paper Products (Miscellaneous) | Based on paper material and form without specific conflict. | 35.0% |
🔍 Critical Note:
- Path A (Wood): If the fan is considered a "wooden article" due to the prominence of the wooden frame, it falls under 4420.90.80.00.
- Path B (Paper): If the fan is considered a "paper article" due to the paper surface and utilitarian function, it falls under 4823.90.50.00 or 4823.90.86.80.
- Tax Difference: The Paper path offers a 3.2% lower total tax rate (35.0% vs. 38.2%) compared to the Wood path.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 (Based on latest 122 & Section 301 data)
🎯 1. 4420.90.80.00 —— Wooden Articles (Decorative)
| Item | Content |
|---|---|
| Base Tariff | 3.2% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| 122 Clause Surcharge | +10.0% |
| Total Tax Rate | 38.2% |
| Tax Calculation | CIF Value × 38.2% |
| De Minimis Exemption | ❌ Not Applicable (High rate exceeds de minimis threshold logic) |
| Legal Basis Path | HTSUS:4420.90.80.00 → Section 301 → 122 Clause |
📌 Explanation:
- The 3.2% base tariff applies to wooden decorative articles.
- The 25% Section 301 tariff is the standard US trade war surcharge on Chinese goods.
- The 10% "122 Clause" tariff is an additional penalty/add-on applied to specific Chinese imports.
- Total: 38.2%. This is a high-cost classification.
🎯 2. 4823.90.50.00 —— Other Paper Products (Hand Fans)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| 122 Clause Surcharge | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:4823.90.50.00 → Section 301 → 122 Clause |
📌 Note:
- The base tariff is 0% because hand-held paper fans are not subject to a standard import duty in Chapter 48.
- However, the 25% Section 301 and 10% 122 Clause still apply.
- Total: 35.0%. This is the preferred classification for cost savings.
🎯 3. 4823.90.86.80 —— Other Paper Products (Miscellaneous)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| 122 Clause Surcharge | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:4823.90.86.80 → Section 301 → 122 Clause |
📌 Note:
- This is a fallback category for paper products not specifically listed elsewhere.
- Tax rate is identical to4823.90.50.00(35.0%).
- Use this if the fan does not fit the "hand fan" description strictly but is still clearly paper-based.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Preparation Checklist (Missing Items = Delays)
| Document | Required | Description |
|---|---|---|
| ✅ Product Photos | ✔️ | Clear images showing both the wooden frame and paper surface. |
| ✅ Product Specification Sheet | ✔️ | Detail materials: % wood, % paper, glue type, dimensions. |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Hand-held Paper Fan with Wooden Frame." |
| ✅ Packing List | ✔️ | Confirm no other materials (e.g., metal rods, plastic handles) that could change classification. |
| ✅ Origin Certificate | ✔️ | If non-China origin, apply for preferential rates. |
| ✅ Third-Party Test Report | ✔️ | If for children’s toys, include safety certifications (CPC, ASTM). |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Paper Surface, Wood Frame, Declare as Paper for Savings!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Standard Hand Fan | 4823.90.50.00 |
Declare as "Wooden Craft" → 38.2% |
| Decorative Fan (Non-use) | 4420.90.80.00 |
Declare as "Paper Product" → Risk of rejection if clearly decorative wood |
| Mixed Material Fan | Primary Material Test | Guessing → High audit risk |
📌 Key Insight:
- If the fan is functional (used for cooling), Chapter 48 (Paper) is generally more appropriate and cheaper.
- If the fan is purely decorative (e.g., wall hanging, elaborate wooden carving with minimal paper), Chapter 44 (Wood) may be required.
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| OEM Custom Fans | Provide design files to prove intent. If marketed as "cooling device," lean towards 4823.90.50.00. |
| Eco-Friendly/Bamboo Frame | If frame is bamboo, it may still fall under Chapter 44 or 46. Verify material. |
| Toy Fans | If marketed for children, ensure compliance with CPSC regulations. HS Code remains same, but documentation is stricter. |
| High-Value Collectibles | If value is high due to artistic value, consider 4420.90.80.00 as "luxury wooden article," but expect higher tax. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 4823.90.50.00 |
35.0% | No special certs | 38.2% if Wood-classified |
| 🇨🇳 China | 4823.90.50.00 |
0% (Export) | N/A | Export tax rebate applies |
| 🇪🇺 EU | 4823.90.50.00 |
0% - 2% | CE (if toy) | No Section 301 |
| 🇬🇧 UK | 4823.90.50.00 |
0% - 2% | UKCA (if toy) | Post-Brexit rules apply |
| 🇯🇵 Japan | 4823.90.50.00 |
0% - 5% | PSE (if toy) | Low tariffs generally |
📌 Conclusion:
- USA is the most expensive market due to Section 301 and 122 Clause tariffs.
- Correct classification as "Paper Product" saves 3.2% on every shipment.
- Other markets have minimal or no additional surcharges.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring as "Wooden Craft" without justification
👉 Consequence: Pay 38.2% instead of 35.0%.
Result: Unnecessary cost increase.
❌ Error 2: Declaring as "Paper Product" for a fully wooden fan
👉 Consequence: Customs audit, delay, potential penalty.
Result: Clearance failure if no paper is present.
❌ Error 3: Omitting "122 Clause" in cost calculation
👉 Consequence: Underestimating landed cost.
Result: Profit margin erosion.
✅ Correct Approach:
"Hand-held Paper Fan, Wooden Frame, Paper Surface, For Cooling Use, Model XYZ, Origin China"
🎯 VII. Conclusion: Professional Declaration, Save Cost, Ensure Clearance!
🎯 Remember the Mnemonic:
🔹 "Paper for Function, Wood for Decoration!"
🔹 "35% vs 38.2%, Choose Paper for Savings!"
🔹 "HS Code Decides Destiny, 3.2% Saves Big, Declare Step by Step!"
📌 Pro Tip:
If your fans are originally from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA Exemptions or lower tariffs.
Recommendation: Apply for an Advance Ruling (Ruling Letter) from U.S. Customs to confirm the HS Code before shipment to avoid risks.
📣 Immediate Action:
📞 Contact a Professional Broker + Provide Product Photos + Apply for HS Code Pre-Ruling
🚀 Let your Paper Fans Clear Smoothly, Export Efficiently, and Double Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Your Cost Deserves Precision!
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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。