Paper Product
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4911100080 | 17.5% | CN | US | 官方文档 |
| 4911998000 | 17.5% | CN | US | 官方文档 |
| 4901100040 | 17.5% | CN | US | 官方文档 |
| 4901990093 | 17.5% | CN | US | 官方文档 |
| 4823908680 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📄 Paper Products (Printed Materials & Paper Goods)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition and Classification: Do You Really Understand "Paper Products"?
"Paper Products" in international trade is a broad term. To ensure accurate customs clearance and tax optimization, they must be strictly categorized by form and usage. In the US import system, printed matter is primarily divided into:
1. Specific Printed Matter (Books, Brochures, Ads): Includes printed books, pamphlets, catalogs, and advertising materials. These fall under Chapter 49 headings 4901 and 4911. 2. General Paper Products: Includes various cut paper shapes, boxes, or non-printed paper items. These fall under Chapter 48 headings 4823.
⚠️ Key Distinction Point:
- If it is printed text/images (books, ads, flyers) →归类 to Chapter 49 (Books/Newspapers/Printed Matter).
- If it is pure paper material without specific printed content (e.g., plain paper boxes, cut paper shapes) →归类 to Chapter 48 (Paper/Paperboard).
- Critical Note: The presence of "122 Clause Tariffs" (Section 301/IEEPA) significantly impacts the cost. ALL listed items below are subject to high additional tariffs due to US-China trade policies.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Total Tax Rate | Tariff Breakdown |
|---|---|---|---|---|
4911.10.00.80 |
Printed matter: Advertising material | Trade catalogs, brochures, flyers, promotional booklets | 17.5% | Base: 0% + Add-on: 7.5% + Sec 122: 10% |
4911.99.80.00 |
Printed matter: Other printed matter | Other printed goods not elsewhere specified | 17.5% | Base: 0% + Add-on: 7.5% + Sec 122: 10% |
4901.10.00.40 |
Printed matter: Books, pamphlets, etc. | Textbooks, novel books, standalone booklets | 17.5% | Base: 0% + Add-on: 7.5% + Sec 122: 10% |
4901.99.00.93 |
Printed matter: Other books/manuals | Manuals, instruction booklets, combined booklets | 17.5% | Base: 0% + Add-on: 7.5% + Sec 122: 10% |
4823.90.86.80 |
Paper products: Other paper articles | Non-printed paper shapes, boxes, plain paper goods | 35.0% | Base: 0% + Add-on: 25.0% + Sec 122: 10% |
🔍 Key Reminder:
- Items under 4901/4911 have a total tax of 17.5%. - Items under 4823 have a significantly higher total tax of 35.0%. - Misclassification Risk: Declaring a printed manual as "plain paper product" (4823) will result in a higher tax burden and potential customs audits. Always declare the printed nature if applicable.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 4911.10.00.80 / 4911.99.80.00 / 4901.10.00.40 / 4901.99.00.93 — Printed Matter (Ads, Books, Manuals)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Additional Tariff | +7.5% (Under Section 301/Trade Policy Surcharge) |
| IEEPA Additional Tariff ("122 Clause") | +10% (Specific对华 surcharge effective from Nov 2025) |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Applicable (Declare De Minimis does not apply to these HS codes from China) |
| Legal Basis Path | USITC:4911.10.00.80 → ADDON:7.5 → IEEPA:122:10 |
📌 Explanation:
- The 17.5% is the sum of the base tariff (0%) and two layers of additional tariffs: 7.5% (USITC surcharge) and 10% (IEEPA "122 Clause" surcharge). - This category includes advertising materials (4911.10) and books/manuals (4901.10/99). - Cost Impact: For every $10,000 CIF value, you must pay $1,750 in duties. This is moderate compared to paper products.
🎯 2. 4823.90.86.80 — Paper Products (Non-Printed/Other)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Additional Tariff | +25.0% (Higher Section 301 Surcharge) |
| IEEPA Additional Tariff ("122 Clause") | +10% (Specific对华 surcharge effective from Nov 2025) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:4823.90.86.80 → ADDON:25 → IEEPA:122:10 |
📌 Explanation:
- The 35.0% rate is significantly higher. The base tariff is 0%, but the USITC surcharge is 25% (higher than the 7.5% for printed matter), plus the 10% IEEPA surcharge. - This applies to pure paper products (e.g., plain paper boxes, paper cutouts) that are not primarily classified as "printed matter" under Chapter 49. - Cost Impact: For every $10,000 CIF value, you must pay $3,500 in duties. This is double the cost of printed materials.💡 Strategic Insight:
If your product is a printed catalog or manual, ensure it is classified under 4901/4911 to benefit from the 17.5% rate, rather than the 35.0% rate for general paper products.
🛠️ IV. Customs Clearance Practical Advice (Combat Pit-avoidance Guide)
✅ 1. Required Document Checklist (Must Provide)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Description | ✔️ | Must specify: "Printed Book/Manual/Ad Material" or "Paper Box/Cutout" |
| ✅ Product Images | ✔️ | Clear photos showing printed content (if any) to justify Chapter 49 |
| ✅ Commercial Invoice | ✔️ | Must match HS Code description exactly. E.g., "Printed Advertising Catalog" not just "Paper" |
| ✅ Packing List | ✔️ | Detail items to avoid mixed classification |
| ✅ Origin Certificate (CO) | ✔️ | For China origin, to confirm applicability of 122 Clause tariffs |
| ✅ Content Proof (if audited) | ✔️ | Samples or digital copies of the printed text to prove classification |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Printed = Ch.49 (17.5%), Plain Paper = Ch.48 (35.0%). Be Precise!"
| Situation | Correct Declaration | Wrong Practice |
|---|---|---|
| Printed Catalog/Manual | 4911.10.00.80 or 4901.99.00.93 |
Misdeclare as "Paper Box" → 35% Tax! |
| Plain Paper Box/Container | 4823.90.86.80 |
Misdeclare as "Book" → 17.5% Tax (Risk of Penalty) |
| Mixed Shipment (Books + Plain Paper) | Split Declaration | Combined declaration → High Risk of Audit & Penalty |
| Digital Files (No Physical Print) | N/A (Not Importable as Paper) | Do not declare as physical paper goods |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Printed Materials | Provide client order + design files. Ensure description highlights "Printed" nature to qualify for 17.5%. |
| Sample Books | Even if small, if printed, classify under 4901/4911. Do not use 4823. |
| Paper Products with Logos | If the logo is printed, does it make it "advertising material"? Yes, often falls under 4911.10 (Ads). |
| High-Value Art Prints | If art value exceeds paper value, may fall under Chapter 97 (Art). Check with broker. |
🌍 V. Global Main Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4911.10.00.80 / 4901.10.00.40 |
17.5% (Printed) 35.0% (Paper) |
None usually | High tariff burden due to 122 Clause + USITC |
| 🇨🇳 China | 4911.10.00 / 4901.10.00 |
5-13% (Import Duty) | N/A | Lower base tariffs, no USITC/IEEPA |
| 🇪🇺 EU | 4901.99 / 4911.99 |
0-6.5% | CE (if functional) | No additional Section 301 tariffs |
| 🇦🇺 Australia | 4901.99 / 4911.99 |
5% | N/A | No additional surcharges |
| 🇯🇵 Japan | 4901.99 / 4911.99 |
0-8% | N/A | No additional surcharges |
📌 Conclusion:
- USA is the only market with significant additional tariffs for Chinese paper/print products. - Printed materials (17.5%) are cheaper to import than plain paper products (35.0%) in the US. - China-origin goods face a 35% effective rate for general paper products, making them highly uncompetitive.
📌 VI. Common Mistakes & Pit-avoidance Guide (Lessons Learned)
❌ Mistake 1: Declaring a printed manual as "Paper Product" (4823.90.86.80)
👉 Consequence: Tax jumps from 17.5% to 35.0% → 100% Tax Increase!
❌ Mistake 2: Declaring plain paper boxes as "Books" (4901.10.00.40)
👉 Consequence: Customs may reject due to mismatched description → Delay or Penalty.
❌ Mistake 3: Not distinguishing between Ad Materials (4911.10) and Other Printed Matter (4911.99)
👉 Consequence: Both are 17.5%, but incorrect classification can lead to audit flags.
❌ Mistake 4: Assuming "De Minimis" ($800) applies
👉 Consequence: NO. Section 301 and IEEPA tariffs do not apply to de minimis exemptions for China-origin goods.
✅ Correct Approach:
"Printed Advertising Catalog, Paper, 100 Pages, Model ABC"
HS Code:4911.10.00.80
Tax: 17.5%
🎯 VII. Conclusion: Precise Classification, Save Cost, Ensure Smooth Clearance!
🎯 Remember the Mantra:
🔹 "Printed = 17.5%, Plain Paper = 35.0%. Don't Mix Them!"
🔹 "122 Clause Adds 10%, USITC Adds 7.5% or 25%. Know the Difference!"
📌 Tips:
- If you are importing printed marketing materials, ensure they are classified under 4911.10 or 4911.99 to keep tax at 17.5%.
- If you are importing packaging or plain paper goods, expect a 35% duty rate. Consider alternative sourcing if cost-sensitive.
- Always provide photos and descriptions to justify "Printed" vs. "Plain Paper" to avoid audits.
📣 Action Required:
📞 Consult a professional customs broker + Provide Product Photos + Confirm HS Code Pre-Ruling
🚀 Ensure your paper products clear customs smoothly, avoid unexpected costs, and maximize profit margins!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar of Duty Matters in the US-China Trade Landscape!
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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。