Flash Paper
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 |
| 3926903500 | 16.5% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3920992000 | 39.2% | CN | US | 官方文档 |
| 3920200055 | 39.2% | CN | US | 官方文档 |
商品图片
AI分析
✨ Flash Paper (Shiny/Metallized Paper)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What is "Flash Paper"?
Flash Paper, often referred to as "shiny paper" or "metallic paper" in trade, is a material characterized by its high reflectivity or metallic sheen. However, its customs classification depends entirely on its primary material composition and processing method. It is not a single standardized HS Code but falls into different chapters based on whether it is made of cellulose (paper), plastic, or composite film.
⚠️ Key Distinction Point:
- If the base is paper/cardboard with a metallic coating or finish →归入 Chapter 48 (Paper Products)
- If the base is plastic/film (even if it looks like paper or is cut into shapes) →归入 Chapter 39 (Plastics)
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided data, here are the four possible classifications for Flash Paper, ranging from pure paper to complex plastic composites.
| HS Code | Product Description | Material Basis | Application Scenario |
|---|---|---|---|
4823.90.86.80 |
Metallic/Shiny Paper (Paper Category) | Paper/Cardboard with metallic finish | Craft supplies, wrapping paper, decorative sheets |
4823.90.67.00 |
Cut/Processed Paper Products | Paper/Cardboard, cut to size | Finished paper goods, die-cut shapes, specialized paper items |
3926.90.35.00 |
Plastic/Decoration Items (Unstrung Sequins) | Plastic/Synthetic material, decorative | Plastic-based shiny decorations, sequin-like items, synthetic craft materials |
3926.90.99.89 |
Other Plastic Articles | Plastic/Metallized Film | Composite plastic films, metallized plastic sheets that don't fit other specific plastic codes |
3920.99.20.00 |
Other Plastic Plates/Foils | Plastic/Composite Film | Sheets/foils of plastic or composite materials, often used for packaging or industrial decoration |
🔍 Critical Note:
- Misclassification Risk: Declaring a plastic-based "flash paper" as paper (48xx) to avoid higher plastic tariffs is a common customs violation. Conversely, declaring high-tariff plastic goods as low-tariff paper leads to penalties. - Material Test Required: Customs may require a material composition certificate to verify if the substrate is cellulose or polymer.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current Trade Policies (Section 301 & IEEPA)
🎯 1. 4823.90.86.80 & 4823.90.67.00 —— Paper-Based Flash Paper
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Available (High tariff items excluded) |
| Legal Basis Path | USITC:4823.90.86.80 → USITC:4823.90.67.00 → FOOTNOTE:301_4823 + IEEPA:122 |
📌 Explanation:
- Paper products generally have low base tariffs (0%), but the 25% Section 301 tariff for Chinese goods significantly increases the cost. - The additional 10% (Section 122) further pushes the total to 35%. - Result: Even though it's "paper," the import cost is substantial due to trade wars.
🎯 2. 3926.90.35.00 —— Plastic/Synthetic Shiny Decorations
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | 0.0% (Exempted or not applicable in this specific line under current data) |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Effective Rate | 16.5% |
| Tax Calculation | CIF Value × 16.5% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | USITC:3926.90.35.00 → IEEPA:122 |
📌 Advantage:
- This is the lowest total tariff rate (16.5%) among all options. - Condition: The product MUST be clearly identified as plastic/synthetic, specifically falling under "other plastic articles" or "decorations," and not subject to Section 301 tariffs in this subheading.
🎯 3. 3926.90.99.89 —— Other Plastic Articles
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +7.5% |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | USITC:3926.90.99.89 → USITC:301_7.5 + IEEPA:122 |
📌 Analysis:
- A mid-range tariff option. - Applicable if the plastic product is a "general" plastic article that doesn't fit the specific "decoration/sequin" code (3926.90.35.00).
🎯 4. 3920.99.20.00 —— Plastic Foils/Sheets
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Effective Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | USITC:3920.99.20.00 → USITC:301_25 + IEEPA:122 |
📌 Warning:
- This is the highest tariff rate (39.2%). - It applies if the "flash paper" is classified as a composite plastic foil/sheet. - Avoid this classification if possible, as it exceeds even the paper-based tariffs.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Essential Documents)
| Document | Required | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Clearly state: Material (Paper vs. Plastic), Thickness, Coating Type. |
| ✅ Material Composition Certificate | ✔️ | Proof from manufacturer confirming if base is cellulose or polymer. |
| ✅ Product Photos | ✔️ | Show texture, flexibility, and packaging to indicate "paper-like" or "plastic" nature. |
| ✅ Commercial Invoice | ✔️ | Must match HS Code description exactly (e.g., "Metallic Craft Paper" vs. "Plastic Foil"). |
| ✅ Origin Certificate | ✔️ | For verifying China origin and applying correct surcharges. |
✅ 2. Classification Strategy (Key Mnemonic)
🔥 "Material First, Then Tariff! Paper is 35%, Plastic can be 16.5%!"
| Scenario | Correct HS Code | Total Tax | Why? |
|---|---|---|---|
| Real Paper with metallic coating | 4823.90.86.80 / 4823.90.67.00 |
35.0% | Base material is paper. Subject to Section 301. |
| Plastic Film looking like paper | 3926.90.35.00 |
16.5% | Best rate! If it's plastic/decoration, use this. |
| General Plastic Sheet | 3926.90.99.89 |
22.8% | Mid-range plastic classification. |
| Composite Plastic Foil | 3920.99.20.00 |
39.2% | Highest rate. Avoid unless it is strictly a foil. |
✅ 3. Special Cases & Warnings
| Situation | Advice |
|---|---|
| "It looks like paper but is plastic" | Do NOT declare as Paper (48xx). Customs may test it. If found to be plastic, you will face penalties for misdeclaration. Use 3926.90.35.00 (16.5%) instead. |
| "It is paper but has plastic backing" | If the plastic backing is essential to its function, it might be considered a composite. Consult a broker. If plastic layer is thin and non-essential, 48xx might still apply, but risk is high. |
| De Minimis (Section 321) | ❌ No Exemption. All these HS codes exceed the $800 de minimis threshold due to high tariffs (16.5% - 39.2%). Full duties must be paid. |
📌 V. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring plastic flash paper as paper (48xx) to save on base rates.
👉 Consequence: High risk of audit. If customs determines it's plastic, you pay the difference + penalties. Worse, you might miss the correct plastic HS code which could be lower (16.5% vs 35%).
❌ Error 2: Using 3920.99.20.00 for simple decorative sheets.
👉 Consequence: Paying 39.2% tax when 3926.90.35.00 (16.5%) is available. Always check if the item fits the "other plastic articles/decorations" category.
❌ Error 3: Ignoring the 10% IEEPA Section 122 surcharge.
👉 Consequence: All items above include this 10% surcharge. Failing to account for it leads to unexpected customs holds and additional fees.
✅ Correct Action:
"Determine material FIRST. If Plastic + Decorative → 3926.90.35.00 (16.5%). If Paper + Metallic → 4823.90.86.80 (35.0%). If Plastic + Foil → 3920.99.20.00 (39.2%) (Avoid if possible)."
🎯 VI. Conclusion: Optimize Tariffs with Precision
🎯 Remember the Rules:
🔹 "Plastic Decorations (16.5%) < Plastic General (22.8%) < Paper (35.0%) < Plastic Foil (39.2%)"
🔹 "Don't fear 'Plastic' – it can be cheaper than 'Paper' due to tariff structures!"
🔹 "Always include the 10% IEEPA surcharge in your cost model."
📌 Pro Tip:
If your product is a metallized paper, ensure the paper content is dominant. If it's a metallized plastic film, use the plastic HS codes. For the best tax efficiency, aim for 3926.90.35.00 if your product is plastic-based.
📣 Immediate Action:
📞 Contact a Customs Broker to test sample material.
📝 Prepare Material Certificates to support the correct HS Code.
🚀 Plan for 16.5%-35% Tariffs in your pricing strategy.
✨ Professional clearance starts with accurate classification!
💼 Every percentage point 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。