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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:4823.90.67.00301:9903.88.01Clause 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:4811.90.90.80301:9903.88.01Clause 122: +10%

📌 Note:
- Same tax structure as 4823.90.67.00.
- 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:9006.69.01.50Clause 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:4823.40.00.00301:9903.88.01Clause 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 for 9006.69.01.50 if 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!

用户评价

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。

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。