Pulp Plate (Flat Type)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4822900000 | 35.0% | CN | US | 官方文档 |
| 7326190080 | 87.9% | CN | US | 官方文档 |
| 4822100000 | 35.0% | CN | US | 官方文档 |
| 3923400050 | 40.3% | CN | US | 官方文档 |
| 4822900000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🍽️ Pulp Plate (Flat Type)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What is a "Pulp Plate"?
A Pulp Plate (Flat Type) is an eco-friendly, disposable tableware item made primarily from pulp (paper/molded fiber) and formed into a flat, plate-like shape. In international trade, the critical distinction lies in the material composition and processing method.
Key Classification Logic: * Material "Pulp": Typically refers to paper pulp, molded fiber, or plant-based fiber composites. This points strongly to Chapter 48 (Paper and Paperboard). * Shape "Plate": Indicates a flat, molded structure. * Alternative Interpretations: If the "pulp" is actually a plastic-based coating or if the item is classified under industrial packaging supports, it might fall under Chapter 39 (Plastics) or Chapter 73 (Iron/Steel - rare for consumer tableware but possible for industrial trays).
⚠️ Critical Distinction Point:
- If the item is 100% paper pulp/molded fiber → Chapter 48 (Lowest Duty Risk)
- If the item is Plastic-coated or Plastic-based support → Chapter 39 (Medium Duty)
- If the item is Metal/Industrial Tray (mislabelled as "pulp") → Chapter 73 (High Duty Risk)
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the potential HS Codes, sorted by material logic:
| HS Code | Product Description | Logic Summary | Material | Tax Rate |
|---|---|---|---|---|
4822.90.00.00 |
Other paper/paperboard supports, articles of pulp | Primary Match: "Pulp" = Paper Pulp; "Plate" = Molded Sheet/Plate. Matches definition of paper-based molded products. | Paper Pulp | 35.0% |
4822.10.00.00 |
Paper/paperboard supports, articles of pulp | Primary Match: Specific sub-category for paper pulp articles. Matches "Pulp" material and "Plate" form. | Paper Pulp | 35.0% |
3923.40.00.50 |
Plastic plates, plates, discs, strips, and other forms | Secondary Match: If "Pulp" implies a plastic packaging support or if the item is plastic-coated molded fiber considered as plastic packaging. | Plastic | 40.3% |
7326.19.00.80 |
Other articles of iron or steel | Low Probability Match: If "Pulp" is a misnomer and the item is actually an industrial metal tray/plate. High tax risk. | Steel/Metal | 87.9% |
🔍 Key Reminder:
-4822Series is the most accurate for eco-friendly paper pulp plates.
-3923applies if the item is treated as plastic packaging.
-7326is a high-risk error unless the item is genuinely metallic (which contradicts "Pulp").
- All codes above are subject to US Import Duties (assuming US destination based on tax structure).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Post-November 2025 (including subsequent imports)
🎯 1. 4822.90.00.00 / 4822.10.00.00 —— Paper Pulp Plates (Eco-Friendly)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Surtax (Section 301) | +25% |
| IEEPA Surtax (China-specific) | +10% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Authority Path | IEEPA:9903.01.25 → USITC:4822.90.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- 301 Tariff (25%): Applies to all Chinese-origin goods in this category under Section 301.
- IEEPA Tariff (10%): Additional surcharge for China-origin products under International Emergency Economic Powers Act.
- Total 35%: This is a high duty for paper products, so accurate classification is crucial to avoid misclassification penalties.
🎯 2. 3923.40.00.50 —— Plastic Plates / Packaging Supports
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| USITC Surtax (Section 301) | +25% |
| IEEPA Surtax (China-specific) | +10% |
| Total Effective Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Authority Path | IEEPA:9903.01.25 → USITC:3923.40.00.50 |
📌 Note:
- If your product is molded fiber with plastic coating, it might be classified here.
- 40.3% is higher than the paper pulp classification (35%).
- Strategy: Prove that the primary material is paper pulp, not plastic, to save 5.3% in base duty.
🎯 3. 7326.19.00.80 —— Iron/Steel Plates (Industrial)
| Item | Content |
|---|---|
| Base Tariff | 2.9% |
| USITC Surtax (Section 301) | +25% |
| IEEPA Surtax (China-specific) | +10% |
| Steel/Aluminum/Copper Surtax | +50% |
| Total Effective Rate | 87.9% |
| Tax Calculation | CIF Value × 87.9% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Authority Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:7326.19.00.80 → STEEL SURTAX |
📌 WARNING:
- This classification applies ONLY if the item is metal.
- 87.9% is a prohibitive tariff.
- Misclassifying a paper plate as a steel plate will result in massive back taxes and penalties.
- Do NOT use this code unless the item is literally made of steel.
🛠️ IV. Customs Clearance Practical Advice (实战避坑指南)
✅ 1. Documentation Checklist (Must-Haves)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: "Material: 100% Molded Paper Pulp", "Weight", "Dimensions" |
| ✅ Material Composition Statement | ✔️ | Explicitly declare NO plastic lining, NO steel components |
| ✅ Product Photos | ✔️ | Clear images showing texture, thickness, and edges (to prove it's not metal) |
| ✅ Commercial Invoice | ✔️ | Item Name: "Pulp Plate (Flat Type)" - DO NOT write "Plastic Plate" or "Metal Tray" |
| ✅ Packaging List | ✔️ | Show quantity and packaging method |
| ✅ FSC Certificate (Optional) | ✔️ | If claiming sustainable sourcing, may help with brand reputation (not tax) |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Paper is King, Plastic is High, Steel is Death!"
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Eco-Friendly Paper Plate | 4822.90.00.00 |
3923.40.00.50 |
Overpay 5.3% |
| Paper Plate | 4822.90.00.00 |
7326.19.00.80 |
Penalty + 52.9% extra tax |
| Plastic-Coated Plate | 3923.40.00.50 |
4822.90.00.00 |
Under-declaration risk (if >10% plastic) |
| Metal Tray | 7326.19.00.80 |
4822.90.00.00 |
Severe Penalty + Fraud Charge |
✅ 3. Special Circumstances Handling
| Situation | Advice |
|---|---|
| Plastic Lining < 10% | If the paper plate has a thin PLA (bioplastic) lining, argue for Chapter 48 (Paper) as the primary material. Provide material test reports. |
| Multiple Materials | If it's a composite, use the "Essential Character" rule. If pulp is the main component, use 4822. |
| Sample Shipments | Even samples are subject to duties. Do not use "Sample" to evade duty if the HS Code is taxable. |
| OEM Orders | Provide buyer's specification sheet to prove the item is not a generic plastic or metal product. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4822.90.00.00 |
35% | High due to 301 + IEEPA. Avoid 7326. |
| 🇨🇳 China | 4822.90.00.00 |
~8-10% | Lower base duty, no US surcharges. |
| 🇪🇺 EU | 4823.69.00.00 |
~5-6% | No Section 301 equivalent. |
| 🇬🇧 UK | 4823.69.00.00 |
~5% | Post-Brexit tariff structure. |
| 🇯🇵 Japan | 4823.69.00.00 |
~0-5% | Low duty for paper products. |
📌 Conclusion:
- USA is the most expensive market for pulp plates due to dual surcharges.
- Paper Pulp (4822) is the safest and cheapest classification for eco-friendly plates.
- Avoid Steel Classification (7326) unless you are shipping industrial metal trays.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Calling "Pulp Plate" a "Plastic Plate" in the invoice
👉 Result: Misclassification. If it's actually paper, you might face undervaluation or material mismatch flags.
👉 Fix: Use "Molded Paper Pulp Plate" in the description.
❌ Error 2: Claiming "De Minimis" for shipments under $800
👉 Result: Denied. IEEPA and 301 tariffs apply regardless of value.
👉 Fix: Prepare for 35% duty payment on all shipments.
❌ Error 3: Using 7326 for aesthetic reasons
👉 Result: 87.9% Tax. A paper plate will be inspected and found to be non-metallic.
👉 Fix: Use 4822 for paper, 3923 for plastic, 7326 only for metal.
✅ Correct Practice:
"Molded Paper Pulp Plate, Flat Type, 100% Biodegradable, No Plastic Lining, Model XYZ, Origin: China"
🎯 VII. Conclusion: Professional Classification, Cost Savings!
🎯 Remember the Mnemonic:
🔹 "Pulp is Paper, 35% is Fair, Plastic is 40%, Steel is 88%!"
🔹 "Classify by Material, Not by Shape!"
🔹 "35% Duty is High, but 88% is Bankrupt!"
📌 Pro Tip:
If your product contains more than 10% plastic coating, consult a customs broker to determine if 3923.40.00.50 is safer. However, if it's 100% paper pulp, stick to 4822.90.00.00 for the lowest risk and competitive rate (35%).
📣 Immediate Action:
📞 Contact a Licensed Customs Broker
📄 Submit Product Material Report
🚀 Declare Correct HS Code to Avoid 52.9% Penalty Gap!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Duty Saved is Pure Profit!
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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。