Paper Cutting Tools
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8214909000 | 0.0% | CN | US | 官方文档 |
| 8213003000 | 0.0% | CN | US | 官方文档 |
| 8213006000 | 0.0% | CN | US | 官方文档 |
| 9505904000 | 10.0% | CN | US | 官方文档 |
| 4823908680 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
✂️ Paper Cutting Tools (Paper Cutting, Scissors & Decorative Accessories)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What are "Paper Cutting Tools"?
"Paper Cutting Tools" is not a single entity but a category encompassing both the instruments used for cutting and the decorative paper products resulting from the process. In international trade, precise classification depends entirely on whether the item is a tool or a finished decorative good.
1. The Tools (Scissors/Cutters):
Items designed specifically for cutting paper, including decorative scissors, craft knives, and shears. These fall under Chapter 82 (Base Metal Articles) or Chapter 95 (Toys/Games if purely ornamental).
2. The Decorative Items (Confetti, Spirals, Cuttings):
Finished paper products used for festivals, carnivals, or decoration. These fall under Chapter 95 (Festive/Carnival articles) or Chapter 48 (Paper/Paperboard).
⚠️ Critical Distinction Point:
- If it is a metal blade/scissor used to cut →归入 8213.00 or 8214.90
- If it is a finished paper decoration (confetti, spirals) →归入 9505.90
- If it is plain paper art/decorations not specifically for festivals →归入 4823.90
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
Based on the provided data, here are the exact classifications for Paper Cutting related goods:
| HS Code | Product Description | Summary of Matching Criteria | Applicability |
|---|---|---|---|
8213.00.30.00 |
Scissors, Dressmaker's Shears and Similar Scissors | Perfect Match. The product name "Scissors" aligns perfectly with "Scissors, dressmaker's shears and similar scissors" in usage and category. | ✅ Tools Only |
8214.90.90.00 |
Other Articles of Cutlery (e.g., Paper Knives) | Inferred Match. Scissors belong to the category of "cutting instruments." Material is inferred as metal/base metal. No conflict with "other cutlery articles." | ✅ Tools Only |
9505.90.40.00 |
Festive, Carnival or Other Entertaining Articles (Confetti/Spirals) | Material Match. Infers material is paper, form is decorative consumable. Fits the scope of "confetti, paper spirals, or ribbons" for festive decoration. | ✅ Decorative Goods |
9505.90.60.00 |
Other Festive/Carnival/Entertaining Articles | Usage Match. Paper cuttings are decorative items for festivals, carnivals, or entertainment. Fits "Other" category under usage characteristics, no material conflict. | ✅ Decorative Goods |
4823.90.86.80 |
Other Paper, Paperboard, Cellulose Wool... (Art/Decor) | Material & Exclusion Match. Paper cutting material is paper. Since it is artistic/decorative and not a specific excluded category (like shoe covers), it falls into "Other." | ✅ Non-Festive Decor |
🔍 Key Reminder:
- Tools (Scissors/Knives) are classified under Chapter 82 (Base Metal Articles). They incur per-unit duties + percentage tariffs.
- Decorations (Confetti/Paper Spirals) are classified under Chapter 95 (Festive Articles). They incur ad valorem tariffs.
- General Paper Art (non-festive) falls under Chapter 48.
- Misclassification Risk: Declaring scissors as "paper toys" or confetti as "metal tools" will lead to severe penalties and delays.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Post-2025 (Current 122 Clause Rules Applied)
🎯 1. 8213.00.30.00 —— Scissors, Dressmaker's Shears and Similar Scissors
| Item | Content |
|---|---|
| Base Duty | 1.7¢ each + 4.3% (Ad Valorem) |
| Section 301 Surcharge | +0.0% (None applied in this specific data instance) |
| Section 122 Tariff | +10.0% (Against China/HK products) |
| Total Effective Rate | 1.7¢/pc + 14.3% |
| Calculation Method | (Unit Price × 1.7¢) + (CIF Value × 14.3%) |
| De Minimis Exemption? | ❌ NO (Subject to strict scrutiny) |
| Legal Basis Path | USITC:8213.00.30.00 → Section 301 Footnote → Section 122: 10% |
📌 Explanation:
- This is a compound duty (Specific + Ad Valorem).
- The 1.7¢ per piece is a fixed cost per unit, significant for low-value bulk items.
- The 4.3% + 10% = 14.3% is the variable cost based on value.
- Note: While some scissors may have 0% Section 301, the Section 122 10% is critical for Chinese-origin goods.
🎯 2. 8214.90.90.00 —— Other Articles of Cutlery
| Item | Content |
|---|---|
| Base Duty | 1.4¢ each + 3.2% (Ad Valorem) |
| Section 301 Surcharge | +0.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 1.4¢/pc + 13.2% |
| Calculation Method | (Unit Price × 1.4¢) + (CIF Value × 13.2%) |
| De Minimis Exemption? | ❌ NO |
| Legal Basis Path | USITC:8214.90.90.00 → Section 122: 10% |
📌 Explanation:
- Similar to8213.00.30.00, but applies to "other" cutting tools (e.g., paper knives, specialty cutters).
- Slightly lower base rate (1.4¢ + 3.2%) compared to standard scissors.
- Still subject to the 10% Section 122 tariff.
🎯 3. 9505.90.40.00 —— Festive Articles (Confetti/Paper Spirals)
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| Section 301 Surcharge | +0.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 10.0% |
| Calculation Method | CIF Value × 10.0% |
| De Minimis Exemption? | ❌ NO |
| Legal Basis Path | USITC:9505.90.40.00 → Section 122: 10% |
📌 Explanation:
- Applies to confetti, paper spirals, and ribbons used for festivals.
- Material: Must be inferred as paper.
- Benefit: No specific per-unit duty, only ad valorem.
- Risk: Must prove "festive/entertaining" usage. Plain paper might be reclassified to Ch. 48.
🎯 4. 9505.90.60.00 —— Other Festive/Carnival Articles
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| Section 301 Surcharge | +0.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 10.0% |
| Calculation Method | CIF Value × 10.0% |
| De Minimis Exemption? | ❌ NO |
| Legal Basis Path | USITC:9505.90.60.00 → Section 122: 10% |
📌 Explanation:
- Catch-all for other decorative items for carnivals/festivals (e.g., paper cuttings for party decor).
- Matches usage characteristics of "festival/carnival/entertainment."
- No material conflict with paper, but must be clearly for festive use.
🎯 5. 4823.90.86.80 —— Other Paper Products (Art/Decor)
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 35.0% |
| Calculation Method | CIF Value × 35.0% |
| De Minimis Exemption? | ❌ NO |
| Legal Basis Path | USITC:4823.90.86.80 → Section 301: 25% → Section 122: 10% |
📌 Explanation:
- Applies to paper/cellulose products that are NOT specifically festive (Ch. 95) but are decorative/artistic.
- High Risk: Subject to the heavy 25% Section 301 tariff PLUS 10% Section 122.
- Use Case: If your paper cuttings are sold as "art supplies" or "general decor" rather than "holiday party items," this tariff applies.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documentation Checklist (No Omissions)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Detailed description: Is it a tool (scissors) or decoration (paper)? Material composition? |
| ✅ Product Photos | ✔️ | Clear images of the item, label, and usage context (e.g., scissors cutting paper vs. paper confetti on a table). |
| ✅ Commercial Invoice | ✔️ | Clearly state "Scissors for Paper Cutting" OR "Paper Confetti for Carnival Use." Avoid vague terms like "Craft Items." |
| ✅ Material Declaration | ✔️ | For paper items: Declare "100% Paper." For tools: Declare "Base Metal/Steel Blade." |
| ✅ Packaging List | ✔️ | Separate tools and decorations in the same shipment if possible to avoid classification confusion. |
| ✅ Origin Certificate | ✔️ | Crucial for verifying Chinese origin (triggers Section 122). |
✅ 2. Declaration Strategy (Key Mnemonic)
🔥 "Tools under Metal, Decor under Festive; Don't mix Scissors with Spirals!"
| Scenario | Correct HS Code | Wrong Action | Consequence |
|---|---|---|---|
| Scissors (Metal blades) | 8213.00.30.00 or 8214.90.90.00 |
Declare as "Paper Decor" | High Risk: Customs may reclassify and fine. |
| Confetti/Paper Spirals | 9505.90.40.00 or 9505.90.60.00 |
Declare as "Paper Board" (Ch 48) | Tax Jump: From 10% to 35% (if Ch 48 selected erroneously). |
| General Paper Art (Non-festive) | 4823.90.86.80 |
Declare as "Festive" | Audit Risk: Lack of festive proof leads to delay. |
| Mixed Shipment (Tools + Decor) | Split Declaration | Combine into one line item | Confusion: Customs may apply highest duty or hold shipment. |
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| OEM Paper Cutting Kits | If sold as a "kit" containing scissors AND paper, split the declaration. List scissors under Ch 82 and paper under Ch 95. Do not mix. |
| Paper Cutting Templates | If templates are plastic/stencil, check Ch 39 or Ch 90. If paper, use 4823.90.86.80 or 9505.90.60.00 depending on usage. |
| "Festive" vs. "General" Decor | To enjoy the 10% rate (Ch 95), ensure marketing materials show Christmas, Carnival, Birthday usage. If it's "Daily Office Decor," use Ch 48 (35% tariff). |
| De Minimis Section 321 | ❌ Not Applicable. Both Ch 82 (Tools) and Ch 95 (Decor) are subject to high scrutiny and specific tariffs. Do not attempt de minimis clearance for these items. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 8213.00.30.00 (Scissors) |
1.7¢ + 14.3% | CPSIA (if for kids), ASTM | Section 122 10% applies. |
| 🇺🇸 USA | 9505.90.60.00 (Decor) |
10.0% | ASTMD4236 (Art Supplies) | Lower tax than Ch 48. |
| 🇺🇸 USA | 4823.90.86.80 (Paper Art) |
35.0% | ASTMD4236 | High tax due to Sec 301 + 122. |
| 🇨🇳 China | 8213.00.30.00 |
5% - 10% | CCC (if applicable) | No Section 122/301. |
| 🇪🇺 EU | 8213.00.00 |
0% - 4.5% | CE, REACH | No Section 122/301. |
| 🇬🇧 UK | 8213.00.00 |
0% - 4.5% | UKCA, REACH | Post-Brexit rules apply. |
📌 Conclusion:
- USA is the most complex market due to Section 122 (10%) and Section 301 (25%) combinations.
- Decorative Paper Items: Choose Ch 95 (10%) over Ch 48 (35%) if the item can be justified as festive/carnival use.
- Tools: Always declare under Ch 82 with precise material and function.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring Scissors as "Paper Decor" to avoid tool tariffs
👉 Result: Customs rejects, imposes penalties, and may apply higher tariffs for misdeclaration.
❌ Error 2: Declaring General Paper Cuttings as "Festive" (9505.90) when they are for daily office use
👉 Result: Customs reclassifies to 4823.90.86.80, imposing 35% tax instead of 10%. Back taxes + fines!
❌ Error 3: Mixing Scissors and Paper in one HS Code
👉 Result: Classification error. Tools and consumables have different duties and regulatory requirements.
❌ Error 4: Ignoring Section 122 for Chinese-origin goods
👉 Result: Underpayment of 10% on ALL items. Customs will audit and demand repayment.
✅ Correct Practice:
"Metal Scissors, 7-inch, Stainless Steel, for Paper Cutting" →
8213.00.30.00
"Paper Confetti, Red/Gold, for Christmas Party" →9505.90.40.00
"Paper Art Cuttings, Non-Festive, Office Decor" →4823.90.86.80
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 "Scissors under Metal, Confetti under Festive; General Paper is Costly (35%), Festive is Cheaper (10%)."
🔹 "Section 122 applies to All; Don't forget the extra 10%!"
📌 Pro Tip:
If your paper decorations are generic (no specific festival theme), consider rebranding them for specific holidays (e.g., "Chinese New Year Decor," "Halloween Party Supplies") to qualify for Ch 95 (10% tariff) instead of Ch 48 (35% tariff).
📣 Immediate Action:
📞 Contact Professional Customs Broker
🖼️ Provide Product Images (Show context: Tool vs. Decoration)
📄 Apply for Advance Ruling (If volume is high)
🚀 Let your Paper Cutting Tools pass smoothly, avoid 35% traps, and maximize profits!
✨ Professional Clearance, Starting with Accurate Classification!
💼 Every cent of tax matters!
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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。