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:9903.01.25 → IEEPA:9903.01.24 → USITC:4823.90.60.00 → FOOTNOTE: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:9901.25 → IEEPA:9903.01.24 → USITC:4823.90.80.00 → FOOTNOTE: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:9903.01.25 → IEEPA:9903.01.24 → USITC:4911.91.40.40 → FOOTNOTE: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:9903.01.25 → IEEPA:9903.01.24 → USITC:9504.40.00.00 → FOOTNOTE: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:9903.01.25 → IEEPA:9903.01.24 → USITC:4823.90.31.00 → FOOTNOTE: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!
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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。