Gold Foil 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 |
| 3921901100 | 39.2% | CN | US | 官方文档 |
| 4810131140 | 35.0% | CN | US | 官方文档 |
| 3921901910 | 40.3% | CN | US | 官方文档 |
商品图片
AI分析
✨ Gold Foil Paper (金箔纸)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 1. Product Definition & Classification: What is "Gold Foil Paper"?
Gold Foil Paper is a composite material where a thin layer of metallic gold (or gold-colored foil) is laminated, coated, or bonded onto a paper or paperboard substrate. It is widely used in luxury packaging, greeting cards, decorative arts, and industrial labeling.
In international trade, the classification of Gold Foil Paper depends on its primary material composition and manufacturing process. It generally falls into two main categories:
Paper-Based: The paper/fiber component is the essential character (e.g., gold foil paper for cards). → Chapter 48
Plastic/Film-Based Composite: The plastic/metallic foil component dominates, or it is treated as a plastic film with metallic appearance. → Chapter 39
⚠️ Key Distinction Point:
- If the product is primarily paper/cardboard with a metallic finish → Classify under 48xx.xx.
- If the product is primarily plastic/film with a metallic appearance or complex composite → Classify under 39xx.xx.
- Crucial Note: Most "Gold Foil Paper" intended for printing/packaging is classified under Chapter 48, but some high-tech laminates may fall under Chapter 39 if the plastic layer is dominant.
📦 2. HS Code Classification Details (2026 Latest Tariff Alignment)
Based on the provided data, here are the specific HS Codes, their summaries, and the rationale for classification:
| HS Code | Product Summary & Classification Rationale | Applicable Scenario |
|---|---|---|
| 4823.90.10.00 | Gold Foil Paper Fiber Substrate: Matches cellulose fiber nets and paper product categories. | General gold foil paper for printing, crafting, or luxury packaging where paper is the base. |
| 4823.90.86.80 | Gold Foil Paper Fiber Substrate: Matches cellulose fiber nets/products and other paper products. | Broad category for paper-based foil products not specifically listed elsewhere in 4823.90. |
| 3921.90.11.00 | Gold Foil Paper Fiber Substrate: Matches characteristics of metallic/fiber composite foils or films. | Used when the product is considered a plastic/film composite (e.g., PET metallized paper) where plastic properties dominate. |
| 4810.13.11.40 | Gold Foil Paper Fiber Substrate: Matches coated paper/board and thin-layer coating descriptions. | Specifically for gold foil paper that is a type of coated paper/board (e.g., specific printing stocks). |
| 3921.90.19.10 | Gold Foilm Paper Fiber Substrate: Matches metal foil and thin sheets combined with textile materials. | Complex composites where metal foil is combined with textiles or other non-paper fibers in a plastic matrix. |
🔍 Important Reminder:
- Chapter 48 (4823, 4810): Applies if the paper/fiber is the essential character. This is the most common classification for traditional "gold foil paper" used in stationery and packaging.
- Chapter 39 (3921): Applies if the product is technically a plastic film or composite where plastic/metal properties are dominant. This is less common for standard "paper" but possible for industrial laminates.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policies)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: November 10, 2025 (and subsequent imports)
🎯 1. Chapter 48 Codes (4823.90.10.00, 4823.90.86.80, 4810.13.11.40)
Classification Rationale: Paper-based gold foil products.
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Tariff (USITC) | +25.0% (Additional duty under Section 301) |
| Section 122 Tariff (IEEPA) | +10.0% (Additional duty for Chinese/ HK products, effective Nov 10, 2025) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4823.xxxx / 4810.xxxx → FOOTNOTE:9903.88.01 |
📌 Explanation:
- "USITC Additional Duty 25%": From the US Trade Act Section 301 investigations on Chinese goods.
- "IEEPA 10%": From the International Emergency Economic Powers Act, targeting Chinese imports.
- Total 35% is a high tariff rate. Must be factored into cost calculations.
🎯 2. Chapter 39 Codes (3921.90.11.00, 3921.90.19.10)
Classification Rationale: Plastic/film/composite-based gold foil products.
| Item | Content |
|---|---|
| Base Tariff | 4.2% - 5.3% (varies by subheading) |
| Section 301 Tariff (USITC) | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Tariff Rate | 39.2% - 40.3% |
| Tax Calculation | CIF Value × (39.2% or 40.3%) |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3921.xxxx → FOOTNOTE:9903.88.01 |
📌 Note:
- 3921.90.11.00: Base 4.2% + 25% + 10% = 39.2%
- 3921.90.19.10: Base 5.3% + 25% + 10% = 40.3%
- These rates are higher than the paper-based options (35%) due to higher base tariffs.
🛠️ 4. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Details composition (e.g., "Paper base with metallic foil layer"), thickness, weight. |
| ✅ Material Composition Statement | ✔️ | Crucial for distinguishing between Chapter 48 (Paper) and Chapter 39 (Plastic). |
| ✅ Product Photos | ✔️ | Clear images showing texture, layers, and any branding. |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Gold Foil Paper" and specify HS Code. |
| ✅ Packing List | ✔️ | Detail weight, dimensions, and package count. |
| ✅ Certificate of Origin (CO) | ✔️ | If applicable, for potential FTAs (though US-China tariffs are high). |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Paper Base = Ch 48 (35%), Plastic Base = Ch 39 (39-40%), Be Specific!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Traditional Gold Foil Paper for Printing | 4823.90.10.00 (35% Total) | Misdeclare as "Plastic Film" → 39.2%+ |
| Plastic-Laminated Metallic Sheet | 3921.90.11.00 (39.2% Total) | Misdeclare as "Paper" → Risk of penalty |
| General Gold Foil Products | 4823.90.86.80 (35% Total) | Vague description "Metallic Paper" → Delays |
✅ 3. Special Cases
| Scenario | Handling Advice |
|---|---|
| Mixed Materials | If the product has both paper and plastic, determine the "essential character." If paper > 50% by weight/value, lean towards Ch 48. |
| Coated Paper | If the gold layer is a thin coating on coated paper, 4810.13.11.40 (35%) may apply. |
| Customs Examination | CBP may request a sample to verify if the base is indeed paper or a plastic film. Prepare a sample beforehand. |
🌍 5. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4823.90.10.00 / 3921.90.11.00 |
35% (Paper) / 39.2% (Plastic) | None specific | High tariffs due to 301 & IEEPA. |
| 🇨🇳 China | 4823.90.10.00 |
5% | None | Low duty for domestic trade. |
| 🇪🇺 EU | 4823.90.00 |
6.5% | CE (if applicable) | No additional sanctions. |
| 🇬🇧 UK | 4823.90.00 |
6.5% | UKCA | Post-Brexit rules apply. |
📌 Conclusion:
- USA is the most expensive market for Gold Foil Paper due to high additional tariffs.
- EU and UK offer significantly lower tariffs (around 6.5%).
- Strategy: If exporting to the US, consider pre-cutting costs or absorbing the 35% tariff. For EU/UK, no special sanctions apply.
📌 6. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Misclassifying Paper-Based Gold Foil as Plastic Film.
👉 Consequence: Higher tariff (39.2% vs 35%) and potential penalties for incorrect classification.
❌ Error 2: Vague Description "Metallic Paper."
👉 Consequence: Customs may delay shipment for classification review, leading to demurrage fees.
❌ Error 3: Ignoring IEEPA 10% Surcharge.
👉 Consequence: Underpayment of duties, leading to audits and back taxes.
✅ Correct Practice:
"Gold Foil Paper, Paper Base with Metallic Coating, for Luxury Packaging, Model XYZ, 35% Tariff"
🎯 7. Conclusion: Professional Declaration, Cost Optimization
🎯 Remember the Mantra:
🔹 "Paper Base = 35%, Plastic Base = 39-40%, Declare Accurately!"
🔹 "HS Code Determines Cost, Misclassification Leads to Penalties!"
📌 Pro Tip:
If your Gold Foil Paper originates from Vietnam, Mexico, or Thailand, you may qualify for IEEPA exemptions or lower tariffs.
Recommend pre-ruing (Advance Ruling) with CBP to confirm the correct HS Code and avoid surprises.
📣 Immediate Action:
📞 Contact Professional Customs Broker + Provide Product Samples + Apply for HS Code Advance Ruling
🚀 Let your Gold Foil Paper clear customs smoothly, maximize profit, and expand globally!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent of your cost deserves precise calculation!
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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。