Paper Gasket Cutting
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 |
| 4823906000 | 35.0% | CN | US | 官方文档 |
| 8484100000 | 37.5% | CN | US | 官方文档 |
| 8484900000 | 37.5% | CN | US | 官方文档 |
| 6815992000 | 35.0% | CN | US | 官方文档 |
| 6815994110 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
✂️ Paper Gasket Cutting (Paper & Board Gaskets)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 I. Product Definition & Classification: What Exactly Is "Paper Gasket Cutting"?
"Paper Gasket Cutting" refers to gaskets, washers, or seals primarily made from paper, paperboard, or coated paper/board. These are industrial components used for sealing, spacing, or insulating in machinery, piping, and automotive applications.
In international trade, classification depends strictly on the material composition and surface treatment:
1. Uncoated Paper/Cardboard Gaskets:
Raw paper or plain cardboard cut into shape. No special coatings.
2. Coated Paper/Cardboard Gaskets:
Paper or cardboard with a surface coating (e.g., plastic, resin, or foil) to enhance durability, oil resistance, or insulation.
⚠️ Key Distinction:
- If the material is plain/uncoated paper/cardboard → Use4823.90.80.00
- If the material is coated paper/coated paperboard → Use4823.90.60.00
- ⛔ Do not confuse with plastic (3921) or wood (4421) cutting mats/gaskets, which fall under completely different chapters.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Application Scenario | Material Status |
|---|---|---|---|
4823.90.80.00 |
Paper gasket cutting, uncoated; other shaped paper/paperboard products | Standard industrial seals, gaskets for low-pressure/low-heat applications | ✅ Uncoated Paper/Board |
4823.90.60.00 |
Paper gasket cutting, coated/coated paperboard; shaped articles of coated paper | High-performance gaskets, oil-resistant seals, insulation gaskets | ✅ Coated Paper/Board |
🔍 Critical Reminder:
- The term "Cutting" here refers to the finished product (pre-cut gaskets), not the machine used to cut them. If importing the cutting machine, the HS codes would be entirely different (e.g., 8465).
- Ensure your invoice clearly states "Paper Gaskets" or "Shaped Paper Articles", not just "Gaskets" (which is ambiguous).
💰 III. 2026 Latest Tariff Rate Details (Detailed Breakdown)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 4823.90.80.00 —— Paper Gaskets (Uncoated)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad Valorem) |
| USITC Additional Duty | +25.0% (Under USITC Footnote 9903.88.01) |
| IEEPA Additional Duty | +10.0% (Section 122, targeting China/HK products, effective Nov 10, 2025) |
| Total Duty Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4823.90.80.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- "Base 0%": Paper products often have low base tariffs.
- "25% USITC": The "Section 301" additional tariff on Chinese paper articles.
- "10% IEEPA/122": The new "Section 122" tariff, effective Nov 10, 2025, specifically targeting certain Chinese goods.
- Total 35%: This is a high-cost entry point. Must be factored into landed cost calculations immediately.
🎯 2. 4823.90.60.00 —— Paper Gaskets (Coated)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Duty Rate | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4823.90.60.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Identical tax treatment to uncoated paper gaskets.
- Coating does not lower the tariff burden for Chinese-origin goods.
- If the coating is plastic-heavy, consult if it might cross into Chapter 39 (Plastics), but paper-based coated gaskets generally stay in 4823.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Documentation Checklist (Must-Haves)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Must specify: Material (e.g., Kraft Paper, Fiberglass-reinforced Paper), Coating Type, Thickness, Pressure/Temp Rating. |
| ✅ Product Photos | ✔️ | Clear images of the gasket, showing texture (coated vs. uncoated). |
| ✅ Commercial Invoice | ✔️ | Must describe as: "Paper Gaskets, Cut to Shape, HS 4823.90.80.00". Avoid vague terms like "Office Supplies". |
| ✅ Packing List | ✔️ | Detail gross/net weight. Ensure no mixed HS codes in one shipment if possible. |
| ✅ Certificate of Origin | ✔️ | Prove CN origin to anticipate the 35% tariff. If from Vietnam/Thailand, request for potential IEEPA exemption. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Material Dictates Code, Coating Changes Subheading, 35% is the Reality!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plain black/grey paper gaskets | 4823.90.80.00 |
Misdeclaring as "Plastic Gasket" → Fraud Risk |
| Shiny/coated (e.g., red/blue oil-resistant) gaskets | 4823.90.60.00 |
Misdeclaring as "Uncoated" → Underpayment Penalty |
| Gaskets made of Rubber/Plastic | ❌ Not 4823 | Use 4016 (Rubber) or 3921 (Plastic) instead |
| Gaskets made of Metal | ❌ Not 4823 | Use 7318 (Metal Washers) or 7616 (Aluminum) |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials | If gasket has paper + metal core, declare as "Metal" usually, or consult ruling. Paper + Plastic film → Likely 4823 if paper is primary. |
| OEM Custom Sizes | Provide CAD drawings or templates to prove "Shaped Article" status. |
| Small Bamples | Still subject to 35% tariff. No de minimis. Plan sample shipments accordingly. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4823.90.80.00 / 4823.90.60.00 |
35% | N/A | High barrier due to 301+122 tariffs. |
| 🇨🇳 China | 4823.90.80.00 |
5-10% | N/A | Lower entry cost for domestic use. |
| 🇪🇺 EU | 4823.90 |
6.5% | CE (if applicable) | No Section 122 equivalent, but anti-dumping may apply in other sectors. |
| 🇦🇺 Australia | 4823.90 |
5% | N/A | Favorable for general paper products. |
| 🇯🇵 Japan | 4823.90 |
0-3% | JIS | Often duty-free for paper products. |
📌 Conclusion:
- USA is the only major market imposing this heavy 35% burden on Chinese paper gaskets due to trade wars.
- For US export, consider Supply Chain Diversification (e.g., sourcing from Vietnam/Mexico) to mitigate tariff risk, though origin rules are strict.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Calling it "Gaskets" without specifying material
👉 Result: CBP may classify under "Other" or ask for Ruling, causing 30+ day delays.
✅ Fix: Always specify "Paper" or "Coated Paper".
❌ Error 2: Confusing "Gaskets" with "Cutting Machines"
👉 Result: Machine HS (8465) has different duties. Misdeclaration leads to seizure.
✅ Fix: Ensure you are importing the product, not the tool.
❌ Error 3: Ignoring the "Coated" distinction
👉 Result: While rate is same (35%), wrong code can trigger audits for misclassification.
✅ Fix: Match invoice description to the specific subheading (60 vs 80).
🎯 VII. Conclusion: Precision is Profit!
🎯 Remember the Mantra:
🔹 "Paper is 4823, Coating is 60/80, USA is 35%, Don't Skip the Docs!"
🔹 "HS Code Saves Time, Tariff Saves Money, Accuracy Saves Your Shipment!"
📌 Pro Tip:
If your paper gaskets are shipped from Vietnam, Mexico, or Malaysia, you may qualify for IEEPA Exemption, reducing duty to 0%~6.5%.
Recommendation: Apply for an Advance Ruling (CBP Ruling) before first shipment if volume is high.
📣 Take Action Now:
📞 Contact a licensed customs broker + Provide Material Specs + Verify Origin Status
🚀 Ensure your paper gaskets clear customs smoothly, avoid penalties, and maximize margin!
✨ Professional clearance starts with accurate classification!
💼 Every percentage point of duty impacts your bottom line!
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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。