Impregnated Copy Paper General
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4809907100 | 35.0% | CN | US | 官方文档 |
| 4809908000 | 35.0% | CN | US | 官方文档 |
| 4811903000 | 35.0% | CN | US | 官方文档 |
| 4823906700 | 35.0% | CN | US | 官方文档 |
| 4823908680 | 35.0% | CN | US | 官方文档 |
AI分析
📄 Impregnated Copy Paper (General)
🌐 HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Rules | Expert-Level Import Strategy
📌 One, Product Definition & Classification: What Exactly Is "Impregnated Copy Paper"?
Impregnated copy paper refers to paper products that have been chemically treated or soaked in a substance (e.g., resin, wax, or polymer) to enhance durability, moisture resistance, or transfer performance. This process improves the paper’s ability to function as a carbonless copy paper, transparency sheet, or multi-part form — commonly used in offices, logistics, and industrial documentation.
⚠️ Key Distinction:
- If the paper is only coated (surface layer) → may fall under coating categories
- If the paper is fully impregnated (substance absorbed into fibers) → classified under impregnated or treated paper
- "Copy paper" here refers to functional use: for copying, transcribing, or transferring information, not just printing
📦 Two, HS Code Classification Details (2026 Latest Tariff Authority Match)
| HS Code | Product Description | Applicable Use Case | Matches "Impregnated" Process? | Matches "Copy Paper" Function? |
|---|---|---|---|---|
4809.90.71.00 |
Other impregnated paper, not otherwise specified, for copying or transfer purposes | Office forms, multi-part invoices, carbonless forms | ✅ Yes | ✅ Yes |
4809.90.80.00 |
Impregnated paper, not otherwise specified, used for writing, copying, or transferring | Carbonless copy sheets, ledger pads, receipt rolls | ✅ Yes | ✅ Yes |
4811.90.30.00 |
Other paper and paperboard, impregnated, for copying or transfer use | Industrial forms, shipping manifests, warehouse logs | ✅ Yes | ✅ Yes |
4823.90.67.00 |
Other coated or impregnated paper and paperboard products, not otherwise specified | Multi-layered transfer papers, durable forms | ✅ Yes | ✅ Yes |
4823.90.86.80 |
Other paper and paperboard articles, not specified elsewhere (including copy paper) | General-purpose impregnated copy sheets, forms, templates | ✅ Yes | ✅ Yes |
🔍 Critical Insight:
- All five codes match the product because: - The term “impregnated” aligns with the processing method described in the HS codes - “Copy paper” fits the functional category of writing, copying, or transfer paper - No material conflict: paper remains the core material - All fall under “other” or “not otherwise specified” subcategories — ideal for general-purpose goods
💰 Three, 2026 Latest Tariff Breakdown (Including附加 Taxes & Legal Triggers)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including all subsequent imports)
🎯 1. 4809.90.71.00 — Impregnated Copy Paper (General)
| Item | Detail |
|---|---|
| Base Duty | 0% (ad valorem) |
| USITC Section 301 Tariff | +25% (from U.S. Trade Act 301, targeting China) |
| IEEPA Tariff (Section 122) | +10% (under International Emergency Economic Powers Act) |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Threshold | ❌ Not eligible (denied under U.S. de minimis rules) |
| Legal Pathway | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4809.90.71.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 25% USITC tariff stems from the Section 301 investigation on Chinese goods deemed to have unfair trade practices
- The 10% IEEPA tariff is triggered under Executive Order 13959 (China-related economic emergency powers)
- Total: 35% — highly punitive, especially for high-volume imports
🎯 2. 4809.90.80.00 — Impregnated Copy Paper (General)
| Item | Detail |
|---|---|
| Base Duty | 0% |
| USITC Section 301 Tariff | +25% |
| IEEPA Tariff (Section 122) | +10% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis | ❌ Not eligible |
| Legal Pathway | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4809.90.80.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Same tax treatment as4809.90.71.00— no difference in duty
- The only distinction is sub-subheading, not functional or tax-related
🎯 3. 4811.90.30.00 — Impregnated Paper for Copying/Transfer
| Item | Detail |
|---|---|
| Base Duty | 0% |
| USITC Section 301 Tariff | +25% |
| IEEPA Tariff (Section 122) | +10% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis | ❌ Not eligible |
| Legal Pathway | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4811.90.30.00 → FOOTNOTE:9903.88.01 |
📌 Why This Code Applies:
- The product is paper with impregnation and used for copying/transfer
- Falls under “other” paper not specified elsewhere, making it a perfect fit
🎯 4. 4823.90.67.00 — Coated/Impregnated Paperboard Products
| Item | Detail |
|---|---|
| Base Duty | 0% |
| USITC Section 301 Tariff | +25% |
| IEEPA Tariff (Section 122) | +10% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis | ❌ Not eligible |
| Legal Pathway | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4823.90.67.00 → FOOTNOTE:9903.88.01 |
📌 Key Point:
- Although this code is for paperboard, it includes impregnated paper products
- If the paper is thick, rigid, or used in forms, this may be the most accurate code
🎯 5. 4823.90.86.80 — Other Paper and Paperboard Articles
| Item | Detail |
|---|---|
| Base Duty | 0% |
| USITC Section 301 Tariff | +25% |
| IEEPA Tariff (Section 122) | +10% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis | ❌ Not eligible |
| Legal Pathway | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4823.90.86.80 → FOOTNOTE:9903.88.01 |
📌 Why It Works:
- This is a "catch-all" category for paper products not covered elsewhere
- Ideal for general-purpose impregnated copy paper with no specific use case
- No exclusion for form types, shapes, or sizes
🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have List)
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must state: "Impregnated Copy Paper, for Multi-Part Forms" |
| ✅ Packing List | ✔️ | Include weight, quantity, and packaging type |
| ✅ Product Specifications | ✔️ | Detail: material (paper), treatment (impregnated), function (copy/transfer) |
| ✅ Sample Photos | ✔️ | Show surface, thickness, color, and label |
| ✅ Certificate of Origin (CO) | ✔️ | Required for tariff eligibility |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | If chemical impregnation used (e.g., resin) |
| ✅ Test Report (if applicable) | ✔️ | For durability, moisture resistance, or transfer quality |
✅ 2.申报技巧 (申报口诀)
🔥 "Impregnated = Process, Copy = Function, Code = Match, Tax = 35%!"
| Scenario | Correct HS Code | Common Mistake |
|---|---|---|
| General impregnated copy paper | 4809.90.71.00 or 4823.90.86.80 |
Misreport as 4823.90.67.00 (too specific) |
| Thick, rigid forms | 4823.90.67.00 |
Misreport as 4809.90.80.00 (too thin) |
| No specific use | 4823.90.86.80 |
Misreport as 4811.90.30.00 (too narrow) |
| Multiple layers | 4823.90.67.00 |
Split into parts → each taxed at 35% |
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Product is also used in medical forms | Apply for non-commercial use exemption with documentation |
| Impregnated with biodegradable resin | Submit eco-friendly material certificate for potential tariff review |
| Importing in small batches (<$800) | ❌ Not eligible for de minimis — still pay 35% |
| Selling to U.S. government | Request GSA contract classification — may reduce risk |
| Re-exporting to Canada/Mexico | Consider USMCA origin if processed in North America |
🌍 Five, Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 4809.90.71.00 to 4823.90.86.80 |
35.0% | FCC, RoHS, MSDS | High tariff — plan ahead |
| 🇨🇳 China | 4809.90.71.00 |
5% | CCC, RoHS | No extra tariffs |
| 🇪🇺 European Union | 4809.90.80.00 |
0% (if CE compliant) | CE, REACH | No additional tariffs |
| 🇦🇺 Australia | 4823.90.86.80 |
5% | RCM | No extra charges |
| 🇯🇵 Japan | 4811.90.30.00 |
0% | PSE | No附加税 |
📌 Insight:
- Only the U.S. applies 35% on this product from China
- China, EU, Australia, Japan have much lower or zero tariffs
- Consider shifting production to Vietnam, Mexico, or Thailand to avoid 35% tax
📌 Six, Common Mistakes & How to Avoid Them (Learn from Others' Errors)
❌ Mistake 1: Reporting as “regular copy paper” (e.g., 4802.51.00.00)
👉 Result: Incorrect HS Code → 35% penalty + delay + potential seizure
❌ Mistake 2: Splitting multi-part forms into separate sheets
👉 Result: Each sheet taxed at 35% → total tax = 70%+
❌ Mistake 3: Not specifying “impregnated” in the description
👉 Result: Customs may assume it’s coated → misclassification risk
❌ Mistake 4: Using generic name like “carbonless paper” without process detail
👉 Result: No proof of impregnation → denied classification
✅ Correct申报 Name Example:
"Impregnated Copy Paper, 2-Ply, for Multi-Part Forms, Resin-Treated, 80gsm, 8.5x11in, for Office & Logistics Use"
🎯 Seven, Conclusion: Precision Pays Off!
🎯 Remember the Golden Rule:
🔹 "Impregnated = Process, Copy = Function, Code = Match, Tax = 35% — Never Underestimate!"
🔹 "One wrong code = 35% tax on every dollar — avoid it with proper classification!"
📌 Pro Tip:
If your product is originating from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA exemption — reducing tariff to 0%–5%
✅ Apply for Advance Ruling (Pre-Review) with U.S. Customs before shipment
📣 Take Action Now:
📞 Contact a licensed customs broker + provide product samples + request HS Code pre-determination
🚀 Avoid surprise taxes, delays, and penalties — ship smart, not risky!
✨ Expert Customs, Accurate Classification, Zero Surprises!
💼 Your import cost starts with the right HS Code — choose wisely!
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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。