Ink Blotting Paper
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921904090 | 39.2% | CN | US | 官方文档 |
| 4818900080 | 17.5% | CN | US | 官方文档 |
| 4823908000 | 35.0% | CN | US | 官方文档 |
| 9608600000 | 0.0% | CN | US | 官方文档 |
| 9608992000 | 0.0% | CN | US | 官方文档 |
商品图片
AI分析
📄 Ink Blotting Paper (Absorbent Paper/Plastic-Coated Sheets)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Ink Blotting Paper"?
Ink Blotting Paper is a specialized absorbent material used to dry ink, remove excess oil, or clean surfaces. In international trade, its classification depends heavily on its base material (Paper vs. Plastic) and function (Hygienic vs. Industrial/Functional). Misclassification can lead to significant tariff differences, especially under current US trade policies.
⚠️ Key Distinction Point:
- If the product is primarily cellulose/paper-based and used for hygiene/cleaning → It falls under Chapter 48. - If the product is plastic film or plastic-coated (even if used for absorption) → It falls under Chapter 39. - Crucial Warning: The US imposes different "Section 301" and "Section 122" tariffs on these categories.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the three possible classifications for Ink Blotting Paper:
| HS Code | Product Description | Applicable Scenario | Tax Rate |
|---|---|---|---|
3921.90.40.90 |
Plastic Film/Plastic-Coated: Classified as "Other plastic plates, sheets, film, and foil" | Plastic-based blotting sheets, plastic-coated absorbent materials | 39.2% |
4818.90.00.80 |
Paper Products: Classified as "Other paper, cellulose wadding, and webs thereof" for hygienic or cleaning purposes | Traditional cellulose blotting paper, facial oil-absorbing paper sheets | 17.5% |
4823.90.80.00 |
Paper Materials: Classified as "Other paper, paperboard, cellulose wadding and webs thereof" for functional/consumable uses | Functional paper for industrial oil absorption, non-hygienic paper consumables | 35.0% |
🔍 Key Reminder:
-4818.90.00.80is typically the most favorable for consumer-grade facial/dermal oil-absorbing paper, as it has the lowest total tax rate. -3921.90.40.90applies if the product is made of plastic or has a plastic backing/coating, even if it absorbs oil. -4823.90.80.00applies to functional paper items that don't fit the specific "hygienic" definition of 4818.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current rates as per provided data
🎯 1. 3921.90.40.90 —— Plastic Film/Plastic-Coated Blotting Sheets
| Item | Detail |
|---|---|
| Base Tariff | 4.2% (Ad Valorem) |
| Surtariff (Section 301) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| Legal Basis | USITC:3921.90.40.90 + Section 301 Footnote + IEEPA Section 122 |
📌 Explanation:
- This classification carries a high burden because it is treated as a plastic product subject to multiple layers of trade restrictions. - The 25% surtax is the standard Section 301 rate for many plastic articles from China. - The 10% Section 122 tariff is an additional penalty often applied to imports deemed to harm US national security or economic interests.
🎯 2. 4818.90.00.80 —— Paper Products (Hygienic/Cleaning)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Surtariff (Section 301) | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| Legal Basis | USITC:4818.90.00.80 + Section 301 Footnote (Lower Rate) + IEEPA Section 122 |
📌 Note:
- This is the most cost-effective classification for consumer-facing blotting papers (e.g., facial oil-control sheets). - The base rate is 0%, which significantly lowers the overall cost. - The 7.5% surtax is lower than the standard 25%, likely due to specific exclusions or lower-risk categorization for certain paper goods.
🎯 3. 4823.90.80.00 —— Paper Materials (Functional/Consumable)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Surtariff (Section 301) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| Legal Basis | USITC:4823.90.80.00 + Section 301 Footnote (Standard Rate) + IEEPA Section 122 |
📌 Note:
- While the base tariff is 0%, the 25% surtax applies, making it significantly more expensive than4818.90.00.80. - Use this only if the product is not for hygienic/cleaning purposes (e.g., industrial oil absorption pads) and does not fit into plastic categories.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documentation Checklist (All Are Mandatory)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Material (Paper/Plastic), Function (Oil Absorption), Dimensions, Thickness |
| ✅ Material Composition Report | ✔️ | Proof of base material (e.g., 100% Cellulose vs. PET/PE Coated) |
| ✅ Product Photos (Clear Label) | ✔️ | Show the product, packaging, and any "Made in China" labels |
| ✅ Commercial Invoice | ✔️ | Describe goods accurately: e.g., "Cellulose Blotting Paper for Facial Oil Control" |
| ✅ Packing List | ✔️ | Detail net/gross weight, quantity, and packaging type |
| ✅ Origin Certificate (if applicable) | ✔️ | For verifying country of origin to apply correct surtaxes |
✅ 2. Declaration Tips (Critical Mnemonics)
🔥 "Material Defines Class, Function Guides Tariff, Name Must Match!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Facial Oil-Control Paper | 4818.90.00.80 (Paper/Hygiene) |
Misdeclare as plastic → 39.2% Tax |
| Plastic-Backed Absorbent Sheet | 3921.90.40.90 (Plastic) |
Declare as paper → Risk of Penalty + Back Taxes |
| Industrial Oil-Pad Paper | 4823.90.80.00 (Paper/Functional) |
Declare as hygiene → Audit Risk |
| Blotting Paper Kit (with case) | Single Declaration | Split into "Paper" + "Case" → Higher Combined Tax |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Coated Paper | If paper is coated with plastic/resin for absorption, it must be declared as 3921.90.40.90 (Plastic), not paper. |
| Sample vs. Commercial | Samples may still incur tariffs if declared properly; do not mark as "Free" unless officially exempt. |
| OEM Custom Blotting Paper | Provide design specs to prove "Hygiene" vs. "Industrial" use to qualify for 4818.90.00.80. |
| Mixed Materials | If the product has significant plastic components, customs may reclassify as plastic. |
🌍 V. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4818.90.00.80 |
17.5% | No specific | Lowest US rate for paper blotting |
| 🇺🇸 USA | 3921.90.40.90 |
39.2% | No specific | High tariff for plastic-based |
| 🇨🇳 China | 4818.90.00.80 |
~5-10% | CCC (if applicable) | Import duties vary |
| 🇪🇺 EU | 4818.90.00.80 |
0-6% | CE (if plastic) | Standard EU duties apply |
| 🇬🇧 UK | 4818.90.00.80 |
0-6% | UKCA | Post-Brexit rules apply |
📌 Conclusion:
- The USA imposes the highest burden due to Section 301 and Section 122 tariffs. - Classification as Paper (4818.90.00.80) is critical to save over 21.7% in taxes compared to plastic classification. - Avoid Plastic Classification unless the product is inherently plastic-based.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring Plastic-Coated blotting paper as 4818.90.00.80 (Paper)
👉 Consequence: Customs reclassification → Back taxes of 21.7% + fines!
❌ Error 2: Using "Plastic Sheet" as the product name for Paper blotting
👉 Consequence: Misleading declaration → Detention & Inspection Delay
❌ Error 3: Ignoring Section 122 Tariff in cost calculation
👉 Consequence: Underestimating landed cost by 10% → Profit Margin Loss
❌ Error 4: Mixing Hygiene and Industrial paper in one shipment without clear separation
👉 Consequence: Customs may apply the higher tax rate to the entire batch.
✅ Correct Practice:
"Cellulose Blotting Paper Sheets, Unscented, 70gsm, For Facial Oil Control, Plastic-Free Packaging"
🎯 VII. Conclusion: Professional Declaration, Save Money, Ensure Smooth Clearance!
🎯 Remember the Mnemonic:
🔹 "Paper is Key, Plastic is Pain! Hygiene vs. Industrial, Define It Clear!"
🔹 "17.5% is the Goal, 39.2% is the Trap, Don't Get Caught in the Map!"
📌 Pro Tip:
If your blotting paper is 100% Cellulose/Paper and used for personal hygiene/cleaning, always insist on 4818.90.00.80 to benefit from the 0% base tariff and 7.5% surtax.
For Plastic-based products, consider supply chain shifts to avoid the 39.2% total tax burden.
📣 Immediate Action:
📞 Consult a licensed customs broker + Provide Material Specs + Apply for Advance Ruling if unsure.
🚀 Ensure your blotting paper passes through smoothly, minimizes taxes, and maximizes profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny Saved is Profit Gained!
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。
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。