Neck Protection Paper
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4823908000 | 35.0% | CN | US | 官方文档 |
| 4823908620 | 35.0% | CN | US | 官方文档 |
| 6217108500 | 24.6% | CN | US | 官方文档 |
| 6217109550 | 32.1% | CN | US | 官方文档 |
| 9021908100 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
🧻 Neck Protection Paper & Support Devices: HS Code Classification & Customs Clearance Guide (2026)
🌐 HS Code Reference & Customs Guide | 2026 Latest Tariff Analysis | Strategic Clearance Strategy for US Imports
📌 I. Product Definition & Classification: What Exactly is "Neck Protection"?
The term "Neck Protection" (or Neck Support/Collar) in international trade is ambiguous. It can refer to two entirely different types of goods: 1. Industrial/Protective Paper Collars: Used in manufacturing, packaging, or assembly to protect the neck of a product (e.g., a bottle neck, a pipe end, or a mechanical component) from damage. 2. Personal Care/Medical Neck Collars: Worn by humans for ergonomic support, pain relief, or medical immobilization.
⚠️ Critical Distinction: - If the item is made of paper/cardboard and used for industrial protection/packaging, it falls under Chapter 48 (Paper/Paperboard). - If the item is fabric/textile and worn by a human for comfort/decoration, it falls under Chapter 62 (Clothing Accessories). - If the item is medical and used for orthopedic support, it falls under Chapter 90 (Medical Instruments).
Key Rule: The material and primary use determine the HS Code. Misclassification can lead to severe tariff penalties (up to 45% vs. 10%).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here are the possible classifications for "Neck Protection" items:
| HS Code | Product Description | Material | Primary Use | Tax Category Logic |
|---|---|---|---|---|
4823.90.80.00 |
Neck Protection Paper | Paper | Industrial Protection | Classified as gaskets, washers, or other sealing articles made of paper/cardboard. |
4823.90.86.20 |
Neck Protection Paper | Paper | Neck Protection (Consumable) | Classified as other paper articles for protective/consumable purposes. |
6217.10.85.00 |
Neck Support/Collar | Textile/Fabric | Fashion/Comfort | Classified as other made-up clothing accessories (similar to headbands/makeup sponges). |
6217.10.95.50 |
Neck Support/Collar | Textile/Fabric | Clothing Accessory | Classified as other clothing accessories for general wear. |
9021.90.81.00 |
Orthopedic Neck Collar | Medical Material | Medical Support | Classified as orthopedic appliances for deformities or disabilities (e.g., cervical traction/support). |
🔍 重点提醒 (Key Reminder):
- Paper items (48xx) are considered packaging/industrial supplies.
- Textile items (62xx) are considered general apparel accessories.
- Medical items (90xx) are considered healthcare devices.
- Do not mix these categories. A paper collar used for packaging is NOT a medical device, even if it looks like a neck brace.
💰 III. 2026 Latest Tariff Rate Breakdown (US Imports from China)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Includes subsequent imports after Nov 10, 2025
🎯 1. 4823.90.80.00 & 4823.90.86.20 — Neck Protection Paper (Paper-Based)
| Item | Details |
|---|---|
| Base Duty Rate | 0% (Ad Valorem) |
| USITC Additional Duty | +25% (Under Section 301, USITC Footnote) |
| IEEPA Additional Duty | +10% (Against China/HK Products, effective Nov 10, 2025) |
| Total Effective Rate | 35% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No (Deny De Minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4823.90.80.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Although the base duty is 0%, the 25% Section 301 tariff + 10% IEEPA tariff makes the total 35%.
- These are industrial/consumable paper products, subject to full additional tariffs.
🎯 2. 6217.10.85.00 — Neck Support (Textile, Non-Medical)
| Item | Details |
|---|---|
| Base Duty Rate | 14.6% |
| USITC Additional Duty | 0% (Not subject to Section 301 for this subheading) |
| IEEPA Additional Duty | +10% |
| Total Effective Rate | 24.6% |
| Tax Calculation | CIF Value × 24.6% |
| De Minimis Eligibility | ❌ No (Deny De Minimis) |
| Legal Basis Path | IEEPA:9901.25 → USITC:6217.10.85.00 |
📌 Explanation:
- This code is for fashion/comfort neck collars (e.g., fleece scarves for neck warmth).
- No Section 301 (25%) applies, but the 10% IEEPA still applies.
- Lower risk/tariff than paper-based protection if it’s purely textile.
🎯 3. 6217.10.95.50 — Neck Support (Textile, General Accessory)
| Item | Details |
|---|---|
| Base Duty Rate | 14.6% |
| USITC Additional Duty | +7.5% |
| IEEPA Additional Duty | +10% |
| Total Effective Rate | 32.1% |
| Tax Calculation | CIF Value × 32.1% |
| De Minimis Eligibility | ❌ No (Deny De Minimis) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:6217.10.95.50 |
📌 Explanation:
- Slightly different textile subheading, but still subject to Section 301 (7.5%) + IEEPA (10%).
- Higher than85%but lower than paper-based options.
🎯 4. 9021.90.81.00 — Orthopedic Neck Collar (Medical Device)
| Item | Details |
|---|---|
| Base Duty Rate | 0% |
| USITC Additional Duty | 0% |
| IEEPA Additional Duty | +10% |
| Total Effective Rate | 10% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Eligibility | ❌ No (Deny De Minimis) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:9021.90.81.00 |
📌 Explanation:
- Lowest tariff (10%) among all options!
- BUT: Must be a true medical device (e.g., cervical collar for injury rehab, post-surgery support).
- Warning: If customs determines it’s just a "fashion scarf" or "paper protector," they will reclassify it to a higher tariff code (48xxor62xx) and issue penalties.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation Checklist
| Document | Required | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Detail material (Paper? Textile? Foam?), dimensions, and usage. |
| ✅ Product Photos | ✔️ | Clear images showing the item, packaging, and any labels. |
| ✅ Statement of Use | ✔️ | Critical! Clearly state: "Used for industrial packaging protection" OR "Worn as a medical orthopedic device." |
| ✅ Commercial Invoice | ✔️ | Accurate description matching HS Code (e.g., "Paper Neck Gasket" vs. "Medical Cervical Collar"). |
| ✅ FCC/CE/ISO Certificates | ✔️ | If claiming medical status (9021), provide FDA/ISO 13485 certification if required. |
| ✅ Packing List | ✔️ | Show volume/weight to support declaration of bulk industrial goods. |
✅ 2. Declaration Strategy (Key Rules)
🔥 "Material Dictates Code, Use Dictates Tariff!"
| Scenario | Correct HS Code | Wrong Action | Consequence |
|---|---|---|---|
| Paper collar for bottle neck protection | 4823.90.80.00 / 4823.90.86.20 |
Declare as "Textile Accessory" | Penalty + Back Taxes (35% vs 24.6%) |
| Fleece neck warmer for fashion | 6217.10.85.00 |
Declare as "Medical Device" | Rejection/Fine (No FDA clearance) |
| Cervical collar for neck pain/injury | 9021.90.81.00 |
Declare as "Paper" or "Textile Accessory" | Overpay Tax (10% vs 35%) |
| Paper sleeve for pipe end protection | 4823.90.80.00 |
Declare as "Medical" | Customs Audit + Delay |
✅ 3. Special Situations
| Situation | Handling Advice |
|---|---|
| OEM Paper Protectors | Provide client’s technical drawings to prove it’s an industrial gasket, not a consumer product. |
| Neck Collar with "Medical" Claim | Must have FDA registration or CE MDR certification. Otherwise, it will be reclassified to 6217. |
| Mixed Containers | If paper protectors and textile scarves are in the same shipment, separate declarations are mandatory. Mixed HS Codes increase audit risk. |
| De Minimis (Section 321) | ❌ Not Eligible for any of these HS Codes due to IEEPA/Section 301 rules. Must declare fully. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 9021.90.81.00 (Medical) |
10% | Lowest cost, but strict medical certification needed. |
| 🇺🇸 USA | 4823.90.80.00 (Paper) |
35% | High tariff for industrial paper goods. |
| 🇨🇳 China | 4823.90.80.00 |
0-5% | Import duty low, but VAT applies. |
| 🇪🇺 EU | 9021.90 |
0-2.7% | No Section 301 equivalent. Medical devices often duty-free. |
| 🇬🇧 UK | 9021.90 |
0-2.7% | Post-Brexit, similar to EU for medical goods. |
📌 Conclusion:
- USA has the most complex tariff structure due to Section 301 & IEEPA.
- Medical classification (9021) offers the lowest US tariff (10%), but requires proof of medical use.
- Paper/Industrial items (48xx) face 35% total duty.
- Fashion items (62xx) face 24.6%-32.1%.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring a medical neck brace as "Neck Protection Paper" to avoid medical regulations.
👉 Result: Customs rejects the shipment for lacking FDA approval; items destroyed or returned.
❌ Mistake 2: Declaring paper bottle neck protectors as "Textile Accessories" to save 10.4%.
👉 Result: Customs audits and demands back taxes + penalty (35% vs 24.6% difference).
❌ Mistake 3: Assuming "Neck Protection" implies "Medical Use".
👉 Result: If it’s just a fashion scarf, it cannot use 9021. It must use 6217 (24.6%-32.1%). Misclassification leads to fines.
❌ Mistake 4: Ignoring IEEPA 10% tariff.
👉 Result: Even if Section 301 (25%) is exempted (e.g., for some medical devices), the 10% IEEPA tariff still applies to all Chinese-origin goods.
✅ Correct Approach:
For Medical: "Cervical Orthopedic Collar, for post-surgical support, ISO 13485 Certified" →
9021.90.81.00(10%)
For Industrial: "Paper Gasket, for bottle neck protection, 100% Kraft Paper" →4823.90.80.00(35%)
For Fashion: "Fleece Neck Warmer, Unisex, Winter Accessory" →6217.10.85.00(24.6%)
🎯 VII. Conclusion: Strategic Declaration for Cost Optimization
🎯 Remember This Rule:
🔹 "Medical = 10%, Fashion = 25%, Paper/Industrial = 35%."
🔹 "If it supports the spine, claim Medical. If it protects the bottle, claim Paper. If it keeps you warm, claim Fashion."
🔹 "HS Code determines your tax bill. One wrong digit costs thousands."
📌 Pro Tip:
If your product is manufactured in Vietnam, Mexico, or Thailand, it may be exempt from IEEPA/Section 301 tariffs, reducing costs to 0-5%. Consider supply chain diversification if volume is high.
📣 Immediate Action:
📞 Contact a Customs Broker + Provide Product Photos + Request HS Code Ruling (PAC)
🚀 Ensure Smooth Clearance, Lower Taxes, and Faster Release!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Dollar Saved on 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。