Paper (≤150g/m²)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4823908680 | 35.0% | CN | US | 官方文档 |
| 4805919000 | 35.0% | CN | US | 官方文档 |
| 4805917000 | 35.0% | CN | US | 官方文档 |
| 4802574085 | 35.0% | CN | US | 官方文档 |
| 4823906700 | 35.0% | CN | US | 官方文档 |
| 4802554000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📄 Paper Products (≤150g/m²)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Classification Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Paper"?
Paper products are the fundamental raw materials for printing, packaging, writing, and industrial applications. In international trade, classification depends heavily on material composition, weight (gsm), surface treatment (coating status), and form.
For paper with a basis weight ≤150 g/m², the classification splits primarily based on whether it is uncoated or coated, and whether it falls under specific usage categories (writing/printing) or general "other" categories.
⚠️ Key Distinction Points:
- Uncoated Paper (≤150 g/m²): Generally falls under Chapter 48, heading 4802 or 4805.
- Coated Paper: Falls under heading 4810 or 4811.
- Paper Articles (Other): If formed into specific shapes (not sheets), it may fall under 4823.
- Trade Policy Impact: All codes below are subject to significant additional tariffs due to US-China trade measures.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
Based on the provided data, here are the specific HS Codes applicable to Paper (≤150g/m²) and related paper products:
| HS Code | Product Description | Classification Logic | Key Attributes |
|---|---|---|---|
4823.90.86.80 |
Other Paper Articles | Material is paper; form is "other" paper products. No specific sheet dimension limit implies it’s not standard paper sheets. | ✅ Paper Material ✅ "Other" Category ✅ Consistent with data |
4805.91.90.00 |
Other Uncoated Paper | Uncoated paper, basis weight 30–150 g/m². Fits the "other" sub-category for uncoated paper within the weight limit. | ✅ Uncoated ✅ 30-150 g/m² ✅ Weight compliant |
4805.91.70.00 |
Other Uncoated Paper (Specific Spec) | Uncoated paper with explicit name/weight limits matching this code’s description. | ✅ Uncoated ✅ Specific Weight Range ✅ Name matches code |
4802.57.40.85 |
Other Uncoated Paper & Paperboard | Uncoated paper/board, weight compliant, explicitly "Other" category. Likely refers to specific paper types not listed elsewhere in 4802. | ✅ Uncoated ✅ Weight Compliant ✅ "Other" Category |
4823.90.67.00 |
Other Paper/Board Articles | Paper/board material, fits "other" category. No conflict with coated paper logic (implies uncoated or non-sheet form). | ✅ Paper/Board ✅ "Other" Category ✅ No Coated Conflict |
4802.55.40.00 |
Uncoated Paper for Writing/Printing | Paper for writing/printing/graphic use. Weight 40–150 g/m² fits perfectly. A "catch-all" for standard office/school paper. | ✅ Writing/Printing Use ✅ 40-150 g/m² ✅ Catch-all Category |
🔍 Important Note:
- 4802 vs 4805:4802is typically for paper for writing, printing, or graphic use.4805is for other uncoated paper (e.g., kraft, cardboard, industrial paper).
- 4823: Used for paper articles (cut to size, folded, etc.) that don’t fit the standard sheet definitions of 4802/4805.
- Weight Matters: All codes specified here must comply with the ≤150 g/m² limit. If >150 g/m², different codes apply (e.g., 4803, 4804, 4810).
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 onwards
🎯 1. General Tariff Structure for All Listed Codes
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| USITC Surtax | +25.0% (under USITC Footnote/Section 301) |
| IEEPA Surtax | +10.0% (under Section 122/IEEPA, targeting Chinese goods) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis applies) |
| Legal Basis Path | USITC:301 → IEEPA:122 → Specific HS Code |
📌 Explanation:
- "Base 0%": Most paper products have a low base MFN rate, often 0% or minimal.
- "25% USITC": This is the standard Section 301 tariff on many Chinese imports, including paper and paper products.
- "10% IEEPA/122": An additional surcharge applied under the International Emergency Economic Powers Act (IEEPA), specifically targeting Chinese-origin goods.
- Total 35%: This is a high effective tariff. Importers must factor this into landed cost calculations.
- No De Minimis: Goods cannot be shipped under $800 duty-free; full duties apply.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Documentation Checklist (Essential)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state Grammage (g/m²), Coating Status (Coated/Uncoated), Fiber Content (Wood pulp, Recycled, etc.) |
| ✅ Certificate of Origin (CO) | ✔️ | To prove origin. If not CN, may reduce/eliminate surtaxes. |
| ✅ Commercial Invoice | ✔️ | Must accurately describe goods as "Paper" or "Paper Articles," not vague terms like "Materials." |
| ✅ Packing List | ✔️ | Show dimensions, weight, and quantity. |
| ✅ Test Report | ✅ (Recommended) | Proof of basis weight (g/m²) from a third-party lab (e.g., SGS, BV) to avoid customs reclassification. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Weight Defines 4802/4805, Form Defines 4823, Coating Changes Everything!"
| Scenario | Correct HS Code | Incorrect Action |
|---|---|---|
| Standard Copy Paper (A4, 80gsm) | 4802.55.40.00 |
Declare as "Cardboard" → Misclassification |
| Uncoated Kraft Paper (100gsm) | 4805.91.90.00 |
Declare as "Coated Paper" → Higher duty risk |
| Cut Paper Shapes/Boxes | 4823.90.86.80 |
Declare as "Uncoated Paper" → May be rejected if not sheet form |
| Paper >150gsm | NOT Listed Above | Use codes under 4803/4804/4810 → Wrong Code! |
✅ 3. Special Cases Handling
| Case | Handling Advice |
|---|---|
| Mixed Weights | If a shipment contains both ≤150gsm and >150gsm paper, separate shipments are required to avoid blanket misclassification. |
| Recycled Paper | Must specify fiber content. Some recycled papers may have different sub-codes but similar tariff rates. |
| Custom Printed Paper | If printing is integral to the paper (e.g., banknotes, paper money), different codes apply (Chapter 48 specific notes). For commercial printing, usually still falls under 4802/4805. |
| Paper Rolls vs. Sheets | 4802/4805 cover both rolls and sheets. 4823 is for articles cut to size or folded. Ensure description matches physical form. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4802.55.40.00 / 4805.91.90.00 |
35% | No specific, but CO critical | High tariffs apply. No de minimis. |
| 🇨🇳 China | 4802.55.40.00 |
5% | CCC (if applicable) | Lower import duty for foreign paper. |
| 🇪🇺 EU | 4802 or 4805 |
6.5% | No specific, but REACH for chemicals | No Section 301 equivalent. |
| 🇦🇺 Australia | 4802 or 4805 |
5% | No specific | Free Trade Agreement (China-Australia) may reduce to 0%. |
| 🇯🇵 Japan | 4802 or 4805 |
3% | No specific | JETRO guidelines apply. |
📌 Conclusion:
- USA is the most challenging market due to the 35% combined tariff.
- China-Australia FTA offers significant savings (0% tariff for paper from China).
- EU and Japan have standard duties but no punitive surcharges.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring "Paper" without specifying basis weight.
👉 Consequence: Customs will assign the highest possible duty or require reclassification, causing delays.
👉 Fix: Always state "Uncoated Paper, 80gsm, A4 Size."
❌ Mistake 2: Confusing Paper with Paperboard.
👉 Consequence: Misclassification between 4802/4805 and 4804/4805.
👉 Fix: Paper is generally thinner (<150gsm often paper, but technically defined by thickness/flexibility). Use 4802 for writing/printing, 4805 for other.
❌ Mistake 3: Ignoring Coating Status.
👉 Consequence: If coated paper is declared as uncoated, customs may impose different duties or penalties for false declaration.
👉 Fix: Clearly state "Coated" or "Uncoated."
❌ Mistake 4: Assuming De Minimis applies.
👉 Consequence: Packages shipped under $800 will be seized or duties billed retroactively with penalties.
👉 Fix: All Chinese paper imports to the US are subject to full duties, regardless of value.
✅ Correct Declaration Example:
"Uncoated Wood-Free Paper, Basis Weight 80g/m², A4 Size, For Printing, Model XYZ, Made in China"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 "Weight ≤150? Check 4802/4805. Coated? Look at 4810. Articles? Go to 4823."
🔹 "US Market: 35% Tax. No Free Lunch. Origin Proof is Key."
📌 Pro Tip:
If your paper is recycled, check if it qualifies for any environmental certification benefits in non-US markets. For the US, no tariff reduction exists for recycled paper under current 301/122 measures.
Pre-clearance Ruling (Advance Ruling) is highly recommended for large shipments to avoid surprise 35% duties at the border.
📣 Immediate Action:
📞 Contact a licensed customs broker.
📄 Provide GSM Specification and Coating Details.
🚀 Ensure your Certificate of Origin is accurate to avoid disputes.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every 1% of error in classification can cost 35% in unexpected duties!
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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。