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Paper Cup Coaster Card

CN → US
HS编码 关税税率 原产国 目的国 文档
4823906000 35.0% CN US 官方文档
4823908000 35.0% CN US 官方文档
4911914040 17.5% CN US 官方文档
9504400000 10.0% CN US 官方文档
4823903100 35.0% CN US 官方文档

商品图片

AI分析

☕ Paper Cup Coaster Card


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Full Analysis | Professional Transit Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Coaster Cards"?

Paper Cup Coaster Cards are essential accessories in the beverage industry, designed to protect surfaces from moisture and heat while providing a stable base for cups. In international trade, their classification depends heavily on material composition, specific use case, and physical form.

They are broadly categorized into three types: * Functional Gaskets/Shims (Paper-based): Used for sealing or spacing in machinery or packaging, often mistaken for general paper goods. * Printed Promotional Materials (Cards): Used for advertising, menus, or brand display, falling under printed matter. * Recreational/Novelty Items: If the card is part of a game (e.g., playing cards, puzzle pieces), it falls under toys/games.

⚠️ Key Distinction Point:
- If the product is primarily a flat printed card for advertising or menu purposes → Classified under 4911.91.40.40.
- If the product functions as a gasket, shim, or spacer (even if made of paper) → Classified under 4823.90.60.00 / 4823.90.80.00.
- If the product is part of a game or puzzle (e.g., playing cards) → Classified under 9504.40.00.00.
- If it is a generic paper item with no specific print or game function → Classified under 4823.90.31.00.


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

HS Code Product Description Applicable Scenario Key Classification Logic
4823.90.60.00 Other articles of paper, gasket-like or similar to washers Mechanical seals, packaging spacers, flat paper shims Material: Paper. Form: Gasket/Shim. Use: Functional.
4823.90.80.00 Other articles of paper (Generic) Paper pads, simple paper inserts, unprinted paper shapes Material: Paper. Form: Pad/Shape. Use: General/Backup.
4911.91.40.40 Printed matter, cards, printed designs, pictures, photos Advertising coasters, menu cards, promotional flyers Material: Paper. Form: Card. Use: Printed/Media.
9504.40.00.00 Playing cards Game cards, puzzle coasters, interactive coaster sets Material: Paper/Cardboard. Form: Card. Use: Recreation/Game.
4823.90.31.00 Other articles of paper or paperboard, n.e.s. Generic paper coasters with no specific print or function Material: Paper/Cardboard. Form: Any. Use: Catch-all.

🔍 Key Reminder:
- Printed Coasters used for advertising or menus MUST be classified under 4911.91.40.40, not as "gaskets," even if they have a functional shape.
- Gasket-like Paper used in machinery or sealing MUST be classified under 4823.90.60.00, even if printed.
- Playing Cards shaped like coasters still fall under 9504.40.00.00 if used for games.


💰 III. 2026 Latest Tariff Rate Detailed Breakdown (Including Surtaxes & Policy Add-ons)

Applicable Country: United States (US)
Country of Origin: China (CN)
Effective Date: November 10, 2025 (Including subsequent imports)

🎯 1. 4823.90.60.00 —— Paper Gaskets / Shims

Item Content
Base Duty Rate 0% (ad valorem)
USITC Surtax +25% (From USITC Footnote 9903.88.01)
IEEPA Surtax +10% (For China/HK products, from Nov 10, 2025)
Total Tax Rate 35.0%
Tax Calculation CIF Value × 35%
De Minimis Exemption Not Available (deny_de_minimis)
Legal Basis Path IEEPA:9903.01.25IEEPA:9903.01.24USITC:4823.90.60.00FOOTNOTE:9903.88.01

📌 Explanation:
- The "25% USITC surtax" comes from Section 301 of the U.S. Trade Act ("Additional Tariff");
- The "IEEPA 10%" is the tariff imposed on China/HK products under the International Emergency Economic Powers Act;
- Total 35%, classified as a high-duty item, must be predicted in advance!


🎯 2. 4823.90.80.00 —— Other Paper Articles (Generic)

Item Content
Base Duty Rate 0%
USITC Surtax +25%
IEEPA Surtax +10%
Total Tax Rate 35.0%
Tax Calculation CIF × 35%
De Minimis Exemption ❌ Not Available
Legal Basis Path IEEPA:9901.25IEEPA:9903.01.24USITC:4823.90.80.00FOOTNOTE:9903.88.01

📌 Note:
- Same as the previous entry, both are "Paper Articles"; tariff rates are identical;
- Even for "simple paper pads," "generic paper inserts," or "unprinted paper shapes," as long as they are paper-based and not printed for media, they apply this tariff.


🎯 3. 4911.91.40.40 —— Printed Matter (Cards/Pictures)

Item Content
Base Duty Rate 0%
USITC Surtax +7.5%
IEEPA Surtax +10%
Total Tax Rate 17.5%
Tax Calculation CIF × 17.5%
De Minimis Exemption ❌ Not Available
Legal Basis Path IEEPA:9903.01.25IEEPA:9903.01.24USITC:4911.91.40.40FOOTNOTE:9903.88.01

📌 Key Insight:
- This is the lowest tariff among the three main categories (17.5% vs 35%);
- If your "coaster card" is primarily printed for advertising, branding, or informational purposes, classify it here to save costs;
- Does not include gaskets or functional seals.


🎯 4. 9504.40.00.00 —— Playing Cards

Item Content
Base Duty Rate 0%
USITC Surtax 0%
IEEPA Surtax +10%
Total Tax Rate 10.0%
Tax Calculation CIF × 10%
De Minimis Exemption ❌ Not Available
Legal Basis Path IEEPA:9903.01.25IEEPA:9903.01.24USITC:9504.40.00.00FOOTNOTE:9903.88.01

📌 Special Case:
- If the "coaster card" is part of a game set (e.g., puzzle coasters, playing cards, board game accessories), it enjoys the lowest total tariff (10%);
- Must provide proof of use as a toy/game.


🎯 5. 4823.90.31.00 —— Other Paper Articles (Catch-all)

Item Content
Base Duty Rate 0%
USITC Surtax +25%
IEEPA Surtax +10%
Total Tax Rate 35.0%
Tax Calculation CIF × 35%
De Minimis Exemption ❌ Not Available
Legal Basis Path IEEPA:9903.01.25IEEPA:9903.01.24USITC:4823.90.31.00FOOTNOTE:9903.88.01

📌 Note:
- A fallback category for paper items that don’t fit specific descriptions;
- No lower tariff advantage;
- Use only when no other specific category applies.


🛠️ IV. Customs Clearance Practical Advice (Battlefield Pit-Avoidance Guide)

✅ 1. Prepare Document Checklist (None Can Be Missing)

Document Must Provide Description
✅ Product Spec Sheet ✔️ Dimensions, thickness, paper weight, coating type
✅ Product Photos (Clear) ✔️ Show front/back, any text, logos, and structure
✅ Commercial Invoice ✔️ Clearly state "Paper Coaster Card" or "Paper Gasket"
✅ Packing List ✔️ Detail quantity, weight, and packaging method
✅ Certificate of Origin (CO) ✔️ If not from China, apply for preferential rates
✅ Proof of Use (If applicable) ✔️ For 9504.40.00.00: Game manuals or promotional materials

✅ 2. Declaration Tips (Key Mantra)

🔥 "Print for Ads = 4911, Gasket for Seals = 4823, Games = 9504, Don't Mix!"

Scenario Correct Declaration Method Wrong Practice
Advertising Coaster Cards 4911.91.40.40 (17.5%) Misdeclare as "Gasket" → 35%
Functional Paper Gaskets 4823.90.60.00 (35%) Misdeclare as "Printed Card" → 17.5% (Audit Risk)
Game/Puzzle Coasters 9504.40.00.00 (10%) Misdeclare as "Paper Article" → 35%
Generic Paper Coasters 4823.90.80.00 (35%) Misdeclare as "Toy" → Audit Risk

✅ 3. Special Case Handling

Scenario Handling Advice
Custom Printed Coasters Provide design proofs and marketing materials to prove "Printed Matter" status
Gaskets with Print If primary function is sealing, classify as 4823.90.60.00, not 4911
Coaster Sets with Games Include game instructions to justify 9504.40.00.00
Mixed Shipments Declare separately by HS Code; do not combine different categories

🌍 V. Global Major Market Customs Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Certification Requirements Notes
🇺🇸 USA 4911.91.40.40 17.5% (China) FDA (if food-contact) 35% for gaskets
🇨🇳 China 4911.91.40.40 5% None No surtaxes
🇪🇺 EU 4911.91.40.40 0% CE (if applicable) No surtaxes
🇬🇧 UK 4911.91.40.40 0% UKCA No surtaxes
🇯🇵 Japan 4911.91.40.40 0% None No surtaxes

📌 Conclusion:
- USA is the only market with significant surtaxes on Chinese goods;
- China-origin coaster cards have high clearance costs in the US; consider supply chain optimization or tariff engineering.


📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)

Error 1: Declaring "Advertising Coasters" as "Paper Gaskets"
👉 Consequence: Pay 35% instead of 17.5%Overpaid 17.5%!

Error 2: Declaring "Game Coasters" as "Paper Articles"
👉 Consequence: Pay 35% instead of 10%Overpaid 25%!

Error 3: Mixing Printed and Non-Printed Items in One HS Code
👉 Consequence: Customs audit, delay, or penalty → Release Delayed!

Error 4: Using "Coaster" as the Only Description
👉 Consequence: Ambiguity leads to arbitrary classification → Risk of Highest Duty!

Correct Practice:

"Paper Coaster Card, 100mm, Printed with Logo, for Beverage Service, Model XYZ, FDA Compliant"


🎯 VII. Conclusion: Professional Declaration, Save Time & Money!

🎯 Remember the Mantra:

🔹 "Print for Ads = 17.5%, Gasket = 35%, Games = 10%, Don't Mix!"
🔹 "HS Code Determines Life, 17.5% vs 35% Difference, Declaration Step Matters!"


📌 Pro Tip:
If your coaster cards are originated from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA Exemption, with rates as low as 0%~5%;
Suggest Applying for Advance Ruling in advance to avoid clearance risks.


📣 Take Action Now:

📞 Contact Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let Your Coaster Cards, Clear Customs Smoothly, Export Efficiently, Double Profits!


Professional Clearance Starts with Accurate Classification!
💼 Every Penny of Your Cost Deserves Precise Calculation!

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。

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。