Holiday Napkins
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4818300000 | 35.0% | CN | US | 官方文档 |
| 4818900080 | 17.5% | CN | US | 官方文档 |
| 6302591020 | 22.6% | CN | US | 官方文档 |
| 6302593020 | 26.3% | CN | US | 官方文档 |
| 4823901000 | 35.0% | CN | US | 官方文档 |
| 4823690040 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🎉 Holiday Napkins (Decorative Table Linens for Festive Occasions)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Festive Textiles
📌 One, Product Definition and Classification: What Exactly Are "Holiday Napkins"?
Holiday napkins are specialized table linens designed for festive occasions such as Christmas, Thanksgiving, Halloween, or birthdays. In international trade, they are classified based on their material composition and functional nature. The critical distinction lies in whether they are made from paper-based materials or textile fabrics.
⚠️ Key Distinction Point:
- If made from paper pulp, cellulose wadding, or webs of cellulose fibers (disposable, non-woven, or paper-based) → Classified under Chapter 48 (Paper Products).
- If made from flax, cotton, polyester, or other textile materials (reusable, woven, knitted, or non-woven fabric) → Classified under Chapter 63 (Other Made-Up Textile Articles).
📦 Two. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the applicable HS Codes for holiday napkins, differentiated by material:
| HS Code | Product Description | Applicable Scenario | Material Type | Tax Rate (Total) |
|---|---|---|---|---|
4818.30.00.00 |
Tablecloths and table napkins, of paper pulp, paper, cellulose wadding or webs of cellulose fibers | Disposable festive napkins, paper handkerchiefs, holiday-themed paper linens | 📄 Paper/Paper-Based | 25.0% |
4818.90.00.80 |
Other articles of paper pulp, paper, cellulose wadding or webs of cellulose fibers (Other) | Non-standard paper napkins, paper table covers not specifically listed as "tablecloths/napkins" in 4818.30 | 📄 Paper/Paper-Based | 7.5% |
4823.90.10.00 |
Other articles of paper pulp, paper, paperboard, etc. (Of paper pulp) | Paper pulp-based decorative items, possibly stiff or molded paper napkins | 📄 Paper Pulp | 25.0% |
4823.69.00.40 |
Trays, dishes, plates, cups... of paper or paperboard | Paper plates/cups used with napkins (if declared separately) | 📄 Paper/Paperboard | 25.0% |
6302.59.10.20 |
Other table linen: Of flax: Tablecloths and napkins Other | Reusable linen napkins made of flax (linen) | 🧵 Textile (Flax) | 0.0% |
6302.59.30.20 |
Other table linen: Of other textile materials: Other Other | Reusable cloth napkins made of cotton, polyester, blended fabrics, etc. | 🧵 Textile (Other) | 0.0% |
🔍 Key Reminder:
- Paper Napkins: Most "holiday napkins" sold for parties are paper-based. They usually fall under 4818.30.00.00 if explicitly described as "table napkins of paper."
- Cloth Napkins: If marketed as "reusable," "linen," "cotton," or "fabric," they fall under Chapter 63 with 0% tariff.
- Do Not Mix Declarations: Declaring paper napkins as textile to avoid tariffs will lead to severe penalties.
💰 Three. 2026 Latest Tariff Rate Details (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 (Subject to current trade policies)
🎯 1. Paper-Based Holiday Napkins (4818.30.00.00)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Applicable (Section 301 goods are excluded from de minimis relief) |
| Legal Basis | USITC HTSUS 4818.30.00.00 + Section 301 Footnotes |
📌 Explanation:
- Although the base tariff is 0%, the 25% Section 301 tariff applies to Chinese-origin paper products.
- High Cost Impact: This makes disposable paper napkins from China significantly more expensive for US importers.
- Clearance Tip: Ensure the commercial invoice clearly states "Paper Napkins" and provides material composition (e.g., "100% Wood Pulp Paper") to justify the HS Code.
🎯 2. Cloth/Textile Holiday Napkins (6302.59.10.20 or 6302.59.30.20)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Additional Tariff | 0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | $0 |
| De Minimis Exemption | ✅ Applicable (if under $800 per shipment) |
| Legal Basis | USITC HTSUS 6302.59.xx.xx |
📌 Explanation:
- Textile napkins (cotton, polyester, linen) enjoy 0% tariff under current US-China trade rules for this category.
- Strategic Advantage: Importing reusable cloth napkins avoids the 25% penalty entirely.
- Clearance Tip: Clearly specify the fiber content (e.g., "100% Cotton Napkins") on the invoice. Avoid vague terms like "fabric napkins" without material breakdown.
🎯 3. Other Paper Articles (4818.90.00.80)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | +7.5% |
| Total Tariff Rate | 7.5% |
| Applicability | Paper items not explicitly classified as "table napkins" (e.g., paper placemats, decorative paper fans) |
🛠️ Four. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must specify: "Holiday Napkins," Material (Paper/Cotton), Country of Origin |
| ✅ Packing List | ✔️ | Include net/gross weight, quantity, package dimensions |
| ✅ Product Description | ✔️ | For paper: "Disposable paper napkins, 20x20cm, printed with Christmas pattern." For cloth: "Woven cotton napkins, festive red color, reusable." |
| ✅ Certificate of Origin (CO) | ✔️ | Required for preferential claims (if applicable) |
| ✅ Material Composition Statement | ✔️ | Critical for distinguishing between Chapter 48 and Chapter 63 |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Material First, Use Second, Code Matches, Tariff Clear!"
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Paper Napkins | 4818.30.00.00 - "Paper Table Napkins" |
Misdeclaring as "Textile" to save tax → Fraud |
| Cloth Napkins | 6302.59.30.20 - "Cotton Table Napkins" |
Misdeclaring as "Paper" → Unnecessary 25% tax |
| Mixed Shipment | Separate Lines for Paper and Cloth | Combining paper and cloth in one line → Confusion & Audit |
| Decorative Paper Fans | 4818.90.00.80 (if not napkins) |
Declaring as "Napkins" → Misclassification |
✅ 3. Special Cases & Handling
| Case | Handling Advice |
|---|---|
| Paper Napkins with Foil/Glitter | If >50% by weight/value is paper, still Chapter 48. Declare accurately as "Paper napkins with decorative elements." |
| Cloth Napkins with Embroidery | Still Chapter 63. Embroidery does not change classification. |
| Sample Shipments | If under $800, cloth napkins can enter via Section 321 (De Minimis) with 0% tax. Paper napkins cannot use de minimis due to Section 301. |
| Re-Export | If importing paper napkins, consider Bonded Warehousing if re-exporting to avoid tariffs. |
🌍 Five. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Key Requirements |
|---|---|---|---|
| 🇺🇸 USA | 4818.30.00.00 (Paper) / 6302.59.30.20 (Cloth) |
25% (Paper) / 0% (Cloth) | Section 301 applies to paper. De minimis excluded for paper. |
| 🇨🇳 China | 4818.30.00.00 / 6302.59.30.20 |
Varies (Usually 5-10%) | Import duties apply. No Section 301. |
| 🇪🇺 EU | 4818.30.00 / 6302.59.00 |
0-6.5% (Paper) / 0-12% (Cloth) | VAT applies. No Section 301 equivalent. |
| 🇬🇧 UK | 4818.30.00 / 6302.59.00 |
0-5% (Paper) / 0-12% (Cloth) | Post-Brexit tariffs apply. |
| 🇨🇦 Canada | 4818.30.00 / 6302.59.00 |
0-5% (Paper) / 0-12% (Cloth) | Most Favored Nation (MFN) rates. |
📌 Conclusion:
- USA is the only major market with a 25% penalty on Chinese paper napkins.
- For US market, cloth napkins are tariff-free (0%), making them more competitive than paper napkins from China.
- Paper napkins face higher costs, so importers may shift sourcing to Vietnam or Mexico to avoid Section 301.
📌 Six. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring paper napkins as "textile napkins" to avoid the 25% tariff.
👉 Consequence: Customs audit, seizure, fines, and blacklisting.
❌ Mistake 2: Not specifying material composition on the invoice.
👉 Consequence: Customs may classify under the highest duty rate or request additional documentation, causing delays.
❌ Mistake 3: Assuming all "napkins" are the same.
👉 Consequence: Mixing paper and cloth in one HS Code line → Misclassification.
❌ Mistake 4: Ignoring Section 301 for paper products.
👉 Consequence: Unexpected 25% tax bill at customs.
✅ Correct Practice:
"Holiday Paper Napkins, 20x20cm, 100% Wood Pulp, Christmas Print, HS Code: 4818.30.00.00"
"Reusable Cotton Holiday Napkins, 30x30cm, Red Embroidery, HS Code: 6302.59.30.20"
🎯 Seven. Conclusion: Smart Classification, Lower Costs!
🎯 Remember the Mantra:
🔹 "Paper = 25% (USA), Cloth = 0% (USA). Material is Key!"
🔹 "De Minimis for Cloth, Not for Paper. Plan Ahead!"
📌 Pro Tip:
If you are importing paper napkins from China to the US, consider:
1. Sourcing from Vietnam/Mexico to avoid Section 301 tariffs.
2. Switching to reusable cloth napkins for the US market to enjoy 0% tariff.
3. Applying for an HTSUS Exclusion if applicable (though rare for consumer goods).
📣 Immediate Action:
📞 Contact a Customs Broker to verify the exact material composition.
📝 Update Your Invoice Template to include "Material: Paper/Cotton" clearly.
🚀 Optimize Your Supply Chain based on tariff differences!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Dollar Saved in Tariffs 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。