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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:4420.90.80.00Section 301122 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:4823.90.50.00Section 301122 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:4823.90.86.80Section 301122 Clause

📌 Note:
- This is a fallback category for paper products not specifically listed elsewhere.
- Tax rate is identical to 4823.90.50.00 (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!

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。