Photosensitive Color Photo Paper Roll 610mm+
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4823906700 | 35.0% | CN | US | 官方文档 |
| 4811909080 | 35.0% | CN | US | 官方文档 |
| 9006690150 | 10.0% | CN | US | 官方文档 |
| 4823400000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📸 Photosensitive Color Photo Paper Roll 610mm+
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Photosensitive Paper"?
Photosensitive Color Photo Paper is a specialized coated paper used for printing color images. In international trade, its classification depends heavily on material composition, coating characteristics, and specific use cases. The 610mm+ dimension indicates a wide-format roll, typically used in professional photography, commercial printing, or large-scale photo services.
⚠️ Key Distinction Points:
- If it is a coated paper used for recording images → It may fall under Paper Products (Chapter 48).
- If it is considered a specific accessory/consumable for cameras → It may fall under Optical/Camera Accessories (Chapter 90).
- Critical Factor: Whether the product is classified based on its base material (paper) or its functional end-use (camera consumable).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material/Feature | Total Tax Rate |
|---|---|---|---|---|
4823.90.67.00 |
Sensitized color photographic paper roll, material is paper product, belongs to coated paper, form is roll. | Coated photographic paper rolls, professional printing. | Paper/Coated | 35.0% |
4811.90.90.80 |
Photosensitive paper roll, material is paper/cellulose, use is color photo printing, conforms to coated paper characteristics. | General photosensitive paper for color printing. | Paper/Cellulose | 35.0% |
9006.69.01.50 |
Photosensitive photographic paper roll, form is roll, conforms to logic attributes of camera accessories/consumables. | Camera consumables, direct camera usage context. | Camera Consumable | 10.0% |
4823.40.00.00 |
Photosensitive photographic paper roll, material is paper, form is roll, use is printing/recording. | General purpose photosensitive paper for recording. | Paper | 35.0% |
🔍 Key Reminder:
- If the customs authority views the product as a finished paper product (coated or uncoated but for recording), it will likely fall under Chapter 48 with a 35% total tax rate.
- If the product is explicitly marketed and used as a camera accessory/consumable, it may qualify for 9006.69.01.50 with a significantly lower 10% total tax rate.
- Misclassification Risk: Declaring a paper product as a "camera accessory" without sufficient proof of specific camera integration may lead to disputes and penalties.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges, Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: Post-November 10, 2025 (Including subsequent imports)
🎯 1. 4823.90.67.00 – Sensitized Color Photographic Paper (Coated)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Surcharge | +25% (under USITC Footnote 9903.88.01 / Section 301) |
| 122 Clause Surcharge | +10% (Special clause for certain Chinese goods) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | USITC:4823.90.67.00 → 301:9903.88.01 → Clause 122: +10% |
📌 Explanation:
- 25% USITC Surcharge: Applies to most paper products from China under Section 301.
- 10% Clause 122 Surcharge: Specific additional duty for certain listed items from China.
- Total 35%: This is a high tax burden. Proper documentation is crucial to avoid misclassification.
🎯 2. 4811.90.90.80 – Photosensitive Paper Roll (Paper/Cellulose)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Surcharge | +25% |
| 122 Clause Surcharge | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:4811.90.90.80 → 301:9903.88.01 → Clause 122: +10% |
📌 Note:
- Same tax structure as4823.90.67.00.
- Applicable if the paper is cellulose-based and used for color photo printing.
🎯 3. 9006.69.01.50 – Photosensitive Photo Paper (Camera Accessory)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Surcharge | +0% |
| 122 Clause Surcharge | +10% |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF × 10% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:9006.69.01.50 → Clause 122: +10% |
📌 Critical Advantage:
- This is the most cost-effective classification if applicable.
- Requires strong evidence that the product is a specific consumable for cameras (e.g., sold as "camera film alternative," "inkjet photo paper for camera printers," etc.).
- Risk: If customs determines it is a general "paper product" rather than a "camera accessory," they may reclassify to Chapter 48 (35% rate).
🎯 4. 4823.40.00.00 – Photosensitive Paper (Paper, Recording)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Surcharge | +25% |
| 122 Clause Surcharge | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:4823.40.00.00 → 301:9903.88.01 → Clause 122: +10% |
📌 Note:
- General paper product classification.
- Highest tax rate unless successfully argued as a camera accessory.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Dimensions (610mm+), coating type, sensitivity, intended use. |
| ✅ Technical Data Sheet | ✔️ | Details on chemical coating, paper base, and sensitivity range. |
| ✅ Product Photos | ✔️ | Clear images of roll, packaging, and label showing "Photosensitive" and "Color." |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Photosensitive Color Photo Paper Roll, 610mm." Avoid vague terms like "Paper." |
| ✅ Packing List | ✔️ | Weight, dimensions, number of rolls. |
| ✅ Proof of End-Use (if claiming 9006) | ✔️ | Contracts, marketing materials showing it is sold as a camera consumable. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Describe the Function, Not Just the Material!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| General Photosensitive Paper | "Photosensitive Color Photo Paper Roll, Coated, for Printing." → 4823.90.67.00 |
Declaring as "Camera Film" without proof → Rejection |
| Camera-Specific Consumable | "Inkjet Photo Paper for Professional Camera Printers, 610mm Roll." → 9006.69.01.50 |
Declaring as "Coated Paper" when it’s camera-specific → Missed savings |
| Raw Paper Base | "Uncoated Sensitized Paper Roll." → 4823.40.00.00 |
Ignoring coating details → Misclassification |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Paper | Provide customer order + design specs. Ensure description matches the end-use. |
| "Digital Film" Marketing | If marketed as a replacement for traditional film, emphasize the camera accessory aspect to support 9006.69.01.50. |
| Large Format (610mm+) | Highlight that it is used in professional photo studios or large-format printers, which may align more with camera/printer consumables. |
| Dispute Resolution | If customs challenges the 9006 classification, be prepared to provide user manuals, retail listings, and industry standards that define the product as a camera consumable. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tax Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9006.69.01.50 (if applicable) |
10% | None specific | High risk of reclassification to 48xx (35%). Provide strong evidence. |
| 🇺🇸 USA | 4823.90.67.00 (if classified as paper) |
35% | None specific | Default for most paper-based products. |
| 🇨🇳 China | 4823.90.67.00 |
5-10% | N/A | Lower import duties for paper products. |
| 🇪🇺 EU | 4823.90 |
6.5% | REACH (chemicals) | Standard paper duty. No Section 301 equivalent. |
| 🇬🇧 UK | 4823.90 |
6.5% | UKCA | Post-Brexit rules apply. |
📌 Conclusion:
- USA is the most critical market due to the 35% vs. 10% tax differential.
- Proactive classification strategy is essential. Argue for9006.69.01.50if the product is indeed a camera accessory; otherwise, prepare for 35%.
- Documentation is key: The more you can link the product to "camera use," the better your chances for the lower rate.
📌 VI. Common Mistakes & Pitfalls (Blood-Tested Lessons)
❌ Mistake 1: Declaring as "Camera Film" when it is actually "Photo Paper"
👉 Consequence: Customs may reject it or reclassify it incorrectly, leading to delays.
👉 Fix: Use precise terms: "Photosensitive Paper" or "Inkjet Photo Paper."
❌ Mistake 2: Ignoring the 122 Clause Surcharge
👉 Consequence: Underpaying by 10%, leading to back taxes + penalties.
👉 Fix: Always include the 122 Clause (10%) in your tax calculation for Chinese origins.
❌ Mistake 3: Vague Description on Invoice
👉 Consequence: Customs uses highest possible duty (35%) due to ambiguity.
👉 Fix: Clearly state "Photosensitive," "Color," "Roll," and "610mm" on the invoice.
❌ Mistake 4: Assuming All Paper is Taxed the Same
👉 Consequence: Missing the opportunity for the 10% rate under 9006.
👉 Fix: Evaluate if your product fits the "camera accessory" definition. Provide supporting evidence.
✅ Correct Approach:
"Photosensitive Color Photo Paper Roll, 610mm Width, Coated Surface, for Professional Camera Printing, Made in China."
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Paper is 35%, Accessory is 10%. Prove the use, save the cost!"
🔹 "Clause 122 adds 10%, always check origin!"
📌 Pro Tip:
If you are importing into the USA, pre-apply for a Binding Ruling from CBP if the product’s classification is borderline between Chapter 48 and 90. This provides legal certainty and avoids surprise taxes.
📣 Immediate Action:
📞 Contact a licensed customs broker
📄 Prepare product specs and end-use evidence
🚀 Secure the correct HS Code, avoid 35% traps, and optimize your supply chain!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every percent of tax saved is profit 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。