Perforated Paper Gasket
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 |
| 4823903100 | 35.0% | CN | US | 官方文档 |
| 4823400000 | 35.0% | CN | US | 官方文档 |
| 4821904000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🕳️ Perforated Paper Gasket (带孔纸垫片/冲孔卡片)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is "Perforated Paper Gasket"?
The term "Perforated Paper Gasket" can be ambiguous in international trade. It generally falls into two categories depending on its primary function and form:
- Sealing Gaskets (Gaskets/Seals): Paper discs or shapes with holes, used primarily for sealing (preventing leaks) in mechanical or industrial applications.
- Paper Cards/Stencils (Paper Products): Paper sheets with precise holes, used primarily for alignment, positioning, or as consumables for machines (e.g., hole punchers, sorting machines).
⚠️ Key Distinction Point:
- If the product is defined by its sealing function → Classified as Gaskets/Seals (Chapter 48, Heading 4823).
- If the product is defined by its paper/card nature used for alignment or as a machine consumable → Classified as Other Paper Articles (Chapter 48, Heading 4823 or 4821).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
Based on the provided data, here is the breakdown of potential HS Codes and their rationale:
| HS Code | Product Description | Rationale & Application | Key Feature |
|---|---|---|---|
4823.90.80.00 |
Perforated Paper Gasket | Material: Paper. Use: Gasket. Explicitly matched as a gasket. | Primary Use: Sealing |
4823.90.60.00 |
Perforated Paper Gasket | Material: Paper. Form: Gasket. Use meets the definition of sealing components. | Primary Use: Sealing |
4823.90.31.00 |
Perforated Card for Positioning | Material: Paper. Use: Consumable for hole punchers or positioning tools. | Primary Use: Machine Consumable |
4823.40.00.00 |
Perforated Card for Positioning | Material: Paper. Form: Card. Classified as a paper product/article. | Primary Use: Paper Article |
4821.90.40.00 |
Perforated Card for Positioning | Material: Paper. Form: Card. Classified as other paper articles (Heading 4821 covers labels/stickers/etc., but 4821.90 is often used for miscellaneous paper items not elsewhere specified). | Primary Use: Miscellaneous Paper |
🔍 Key Reminder:
- If the item is strictly a seal (even if made of paper and perforated),4823.90.80.00or4823.90.60.00is the most accurate.
- If the item is a card used for alignment (like a stencil or punch card),4823.90.31.00or4823.40.00.00is more appropriate.
- Do not classify simple paper cards as "gaskets" if they are not used for sealing; conversely, do not classify sealing gaskets as "cards" if their primary purpose is mechanical sealing.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 (Current Trade Context)
🎯 1. 4823.90.80.00 & 4823.90.60.00 (Paper Gaskets)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% (From USITC Footnote 9903.88.01 / Section 301 List 4) |
| Section 122 Additional Duty | +10.0% (Specific surcharge for certain Chinese paper products or general China trade measures) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible (Standard for Section 301/122 goods) |
| Legal Basis Path | Base Tariff 0% + Section 301 25% + Section 122 10% |
📌 Explanation:
- "Base Tariff 0%": Paper garticles (HS 4823) generally have a low or zero base duty.
- "Section 301 25%": This is the standard additional duty for many Chinese imports under the US-China trade war framework.
- "Section 122 10%": This specific surcharge applies to the paper gasket category in the provided data, significantly increasing the cost.
- Total 35%: This is a high effective tariff. You must calculate the landed cost carefully.
🎯 2. 4823.90.31.00, 4823.40.00.00, 4821.90.40.00 (Perforated Cards/Positioning Papers)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% |
| Section 122 Additional Duty | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Base Tariff 0% + Section 301 25% + Section 122 10% |
📌 Note:
- All listed HS Codes in the<DATA>share the exact same tax structure: 0% Base + 25% Section 301 + 10% Section 122 = 35% Total.
- Regardless of whether you classify them as "Gaskets" or "Cards," the financial impact is identical.
- The critical factor is compliance accuracy: Misclassification can lead to audits, penalties, or delays, even if the rate is the same.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Material (Paper), Dimensions, Perforation Pattern, Primary Use (Sealing vs. Alignment). |
| ✅ Product Photos | ✔️ | Clear images showing the perforations, thickness, and any branding. |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code rationale (e.g., "Paper Gasket, for Mechanical Sealing" vs. "Perforated Positioning Card"). |
| ✅ Packing List | ✔️ | Detail weight, dimensions, and quantity. |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for proving Chinese origin (to apply correct Section 301/122 rates). |
⚠️ Critical: If the product is used for sealing, do not describe it as a "card." If it is used for alignment/punching, do not describe it as a "gasket." Consistency between description and HS Code is key.
✅ 2. Declaration Tips (Key Mantras)
🔥 “Use Defines HS, Not Just Material!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Used for Sealing (e.g., in pipes, engines) | 4823.90.80.00 - "Paper Gasket for Sealing" |
Call it "Paper Card" → Risk of audit for misdeclaration |
| Used for Machine Alignment (e.g., punch cards) | 4823.90.31.00 - "Perforated Card for Hole Punching" |
Call it "Gasket" → May be rejected if function doesn't match |
| General Paper Product | 4823.40.00.00 - "Perforated Paper Card" |
Vague description like "Paper Goods" → Delayed Clearance |
✅ 3. Special Considerations
| Situation | Advice |
|---|---|
| OEM Custom Gaskets | Provide the end-user application details to prove "sealing" function. |
| Mixed Shipments | If you have both gaskets and cards, separate them in the commercial invoice. Do not lump them under one vague term. |
| Section 122 Compliance | Ensure your supplier confirms the product falls under the specific scope of the 10% surcharge. If excluded, the rate might drop (check latest USITC updates). |
| De Minimis (Section 321) | ❌ Do not rely on $800 De Minimis. With 35% duty and specific origin requirements, de minimis exemptions are often blocked for Chinese-origin goods subject to Section 301/122. |
🌍 V. Global Market Comparison (2026 Context)
| Market | Recommended HS Code | Est. Total Duty | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4823.90.80.00 |
35% | High barrier due to Section 301 + 122. |
| 🇨🇳 China | 4823.90.80.00 |
~6.5% | Import duty for paper products. No additional US-style surcharges. |
| 🇪🇺 EU | 4823.90.00 |
4.5% | Standard EU duty. No Section 301 equivalent. |
| 🇦🇺 Australia | 4823.90.00 |
5.0% | Standard FTA or MFN rates apply. |
📌 Conclusion:
- The US is the most challenging market for these products due to the 35% effective duty rate.
- For other markets, the duty is significantly lower. Consider supply chain diversification if shipping to the US is cost-prohibitive.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Classifying a "Sealing Gasket" as a "Paper Card"
👉 Consequence: While the rate is currently the same (35%), if the rate structure changes in the future, you could face retroactive penalties or audits for misclassification.
❌ Error 2: Ignoring Section 122 Surcharge
👉 Consequence: Under-declaring duty by 10%. This leads to seizure, fines, and loss of importer privileges.
❌ Error 3: Vague Description "Paper Part"
👉 Consequence: Customs may reject the declaration or assign a higher default duty rate (e.g., "Other Articles of Paper" at higher base rates).
✅ Correct Approach:
"Perforated Paper Gasket, Material: Kraft Paper, Use: Mechanical Sealing, Model: XYZ, Origin: China"
🎯 VII. Conclusion: Precision in Classification, Stability in Costs
🎯 Remember the Mantra:
🔹 "Gasket for Sealing, Card for Alignment."
🔹 "35% is the US Reality for Paper Goods from China."
🔹 "Document the Function, Not Just the Form."
📌 Pro Tip:
If you are importing these goods to the US, apply for an Advance Ruling from CBP (Customs and Border Protection) before shipment. This provides legal certainty and protects you from future disputes over Section 301/122 applicability.
📣 Take Action Now:
📞 Consult with a licensed US Customs Broker.
📄 Prepare detailed technical specs highlighting the primary function (Sealing vs. Positioning).
🚀 Secure your supply chain against 35% tariff risks!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar Saved is a Dollar Earned!
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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。