Recycled Tissue Paper
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4818100000 | 35.0% | CN | US | 官方文档 |
| 4818900020 | 17.5% | CN | US | 官方文档 |
| 4823700040 | 35.0% | CN | US | 官方文档 |
| 4823690040 | 35.0% | CN | US | 官方文档 |
| 4819100040 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🧻 Recycled Tissue Paper & Paper Products (The "Green" Paper Economy)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy for US Imports from China
📌 Part 1: Product Definition & Classification: Do You Know What "Recycled Paper" Really Is?
"Recycled Tissue Paper" is not a single product but a category encompassing various end-uses. In international trade, the classification depends strictly on the product form and final application. Confusing "tissue/hygiene products" with "packaging materials" is the most common mistake, leading to massive duty disparities.
1. Hygiene/Personal Care Tissue (卫生纸/纸巾):
Soft, thin paper intended for personal use (toilet paper, facial tissue, paper towels).
Key Identifier: Thinness, softness, individual wrapping, hygiene branding.
2. Packaging & Industrial Paper Products (包装及工业纸制品):
Sturdy, structured paper items used for logistics, protection, or food service. This includes:
Cartons/Containers: Box-like structures (HS 4819.10).
Molded Pulp/Fiber: Egg cartons, protective corners, trays (HS 4823.70).
General Packaging Sheets/Strips:* Rolls for wrapping or lining (HS 4823.69).
⚠️ Critical Distinction:
- If it’s soft, thin, and for wiping/sanitation → Likely 4818.xx.xx (Hygiene).
- If it’s structured, stiff, or a container → Likely 4819.xx.xx or 4823.xx.xx (Packaging/Industrial).
- Do not group them all under "Tissue." The duty rates vary significantly due to the "Section 301" and "122 Clause" tariffs applied differently.
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here is the precise breakdown for Recycled Paper Products imported into the US.
| HS Code | Product Description (Summary) | Key Characteristics & Use Case |
|---|---|---|
4818.10.00.00 |
Recycled Toilet Tissue | Material: Recycled Paper. Use: Hygiene/Sanitation. Typical end-product: Rolls for restrooms, home use. |
4818.90.00.20 |
Other Recycled Paper Hygiene Products | Material: Paper. Use: Hygiene/Sanitation. Other hygiene items not strictly "toilet tissue" (e.g., facial tissues, paper towels). |
4823.69.00.40 |
Recycled Paper Packaging Materials | Material: Paper. Use: Packaging. General packaging sheets, rolls, or strips for industrial/commercial use. |
4823.70.00.40 |
Recycled Pulp Molded Products | Material: Paper. Form: Pulp-molded or Pressed. Examples: Egg cartons, protective inserts, disposable trays. |
4819.10.00.40 |
Recycled Paper Containers | Material: Paper. Form: Containers. Examples: Cardboard boxes, folding cartons, takeout containers made of recycled paper. |
🔍 Important Note:
- All items listed are made from Recycled Material.
- The distinction between 4818 (Hygiene) and 4819/4823 (Packaging/Industrial) is crucial for duty calculation.
- Molded pulp has its own specific subheading (4823.70), which carries the same high tariff rate as other packaging items.
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current Trade Policy (Post-2025 adjustments)
🎯 1. 4818.10.00.00 —— Recycled Toilet Tissue (Hygiene)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Clause Tariff | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ NOT Eligible (High duty rate disqualifies it from $800 exemption) |
| Legal Basis Path | Base: 0% → Section 301: +25% → Section 122: +10% |
📌 Explanation:
- 0% Base: The Harmonized Tariff Schedule (HTS) base duty for tissue paper is often zero.
- +25% Section 301: This is the standard reciprocal tariff on many Chinese goods under Trade Act Section 301.
- +10% Section 122: An additional surcharge specifically applied to certain categories of Chinese imports.
- Total 35%: This is a high cost burden. For a $10,000 shipment, you pay $3,500 in duties alone.
🎯 2. 4818.90.00.20 —— Other Recycled Hygiene Paper Products
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +7.5% |
| Section 122 Clause Tariff | +10.0% |
| Total Effective Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ NOT Eligible |
| Legal Basis Path | Base: 0% → Section 301: +7.5% → Section 122: +10% |
📌 Explanation:
- This subheading covers "other" hygiene items. Notice the Section 301 rate is lower (7.5%) compared to toilet tissue (25%).
- Total 17.5%: This is half the tax of toilet tissue.
- Strategy: If your product is a facial tissue or paper towel, ensure it is classified here (4818.90.00.20) rather than broadly under general tissue to save significant duty costs, provided it meets the "other" criteria.
🎯 3. 4823.69.00.40 —— Recycled Paper Packaging Materials (General)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Clause Tariff | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ NOT Eligible |
| Legal Basis Path | Base: 0% → Section 301: +25% → Section 122: +10% |
📌 Explanation:
- General packaging materials fall under the highest surcharge tier (+25%).
- Total 35%: High impact on profit margins for packaging suppliers.
🎯 4. 4823.70.00.40 —— Recycled Pulp-Molded Products (e.g., Egg Cartons)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Clause Tariff | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ NOT Eligible |
| Legal Basis Path | Base: 0% → Section 301: +25% → Section 122: +10% |
📌 Explanation:
- Molded pulp is considered a "processed paper product."
- Total 35%: Same as toilet tissue and general packaging. Do not assume molded products are cheaper to import.
🎯 5. 4819.10.00.40 —— Recycled Paper Containers (Boxes)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Clause Tariff | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ NOT Eligible |
| Legal Basis Path | Base: 0% → Section 301: +25% → Section 122: +10% |
📌 Explanation:
- Cartons and boxes (4819.10) are heavily taxed.
- Total 35%: This is a critical cost for e-commerce packaging suppliers.
🛠️ Part 4: Customs Clearance Practical Advice (Risk Avoidance Guide)
✅ 1. Preparation Checklist (Essential Documents)
| Document | Required? | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must clearly state Recycled Content %, Grammage (GSM), Dimensions, and End Use (Hygiene vs. Packaging). |
| ✅ Photos of Product | ✔️ | Clear images showing the product. For molded pulp, show the mold texture. For tissue, show the roll/tissue texture. |
| ✅ Commercial Invoice | ✔️ | Must describe the item accurately. Avoid vague terms like "Paper." Use "Recycled Toilet Paper Rolls" or "Molded Pulp Egg Cartons." |
| ✅ Packing List | ✔️ | Detail net/gross weights. |
| ✅ Certificate of Origin (CO) | ✔️ | Proves Chinese origin. Without this, you may face default duties or inability to pay the calculated surcharges accurately. |
✅ 2. Classification Strategy (Key Tips)
🔥 “Define Use First, Then Form!”
| Scenario | Correct HS Code | Risk if Misclassified |
|---|---|---|
| Toilet Paper Rolls | 4818.10.00.00 |
Misclassifying as "packaging" (4819) still results in 35%, so no savings, but risk of inspection for inconsistency. |
| Facial Tissue / Paper Towels | 4818.90.00.20 |
DO NOT classify as 4818.10. 4818.90 has a lower Section 301 rate (7.5%), saving you 17.5% on the surcharge part. This is a key savings opportunity! |
| Cardboard Boxes | 4819.10.00.40 |
Ensure it is a "container." If it's just a sheet, it might fall under 4823. Misclassification leads to delays. |
| Egg Cartons / Trays | 4823.70.00.40 |
Must be "pulp-molded." If it's just cut cardboard, it belongs in 4823.69. Both are 35%, but accuracy prevents audits. |
📌 Savings Alert:
- If you are importing paper towels or facial tissues, ensure they are classified under4818.90.00.20(17.5% total) rather than generic tissue codes, if they fit the "other hygiene" definition.
- Check if your specific product (e.g., thin paper towels) qualifies for the lower 7.5% Section 301 rate.
✅ 3. Special Considerations
| Situation | Advice |
|---|---|
| "Recycled" Labeling | Ensure the product actually meets US standards for "recycled content" if marketing claims are made. Customs may verify material composition. |
| De Minimis ($800) | ❌ NEVER USE DE MINIMIS. All these HS codes have duties > 0% (min 17.5%). Using Section 321 (De Minimis) for these items is illegal and will lead to seizure, penalties, and blacklisting of your importer code. |
| Combined Shipments | If you ship tissue (4818) and boxes (4819) together, they must be split in the customs entry. Do not lump them. Different HS codes require separate line-item declarations. |
| Section 122 Clause | This is an additional surcharge on top of Section 301. Ensure your broker accounts for both 25% (or 7.5%) AND 10%. |
🌍 Part 5: Summary of Duties & Strategic Insights
| HS Code | Description | Base | Sec 301 | Sec 122 | Total Duty | Savings Opportunity? |
|---|---|---|---|---|---|---|
4818.10.00.00 |
Toilet Tissue | 0% | 25% | 10% | 35.0% | ❌ No |
4818.90.00.20 |
Other Hygiene (Towels/Face Tissues) | 0% | 7.5% | 10% | 17.5% | ✅ YES! (Save 17.5% vs Toilet Tissue) |
4823.69.00.40 |
Packaging Materials | 0% | 25% | 10% | 35.0% | ❌ No |
4823.70.00.40 |
Molded Pulp | 0% | 25% | 10% | 35.0% | ❌ No |
4819.10.00.40 |
Containers (Boxes) | 0% | 25% | 10% | 35.0% | ❌ No |
📌 Conclusion:
- Packaging and Toilet Tissue are hit hardest at 35%.
- Other Hygiene Products (like paper towels) enjoy a significantly lower rate of 17.5% due to a reduced Section 301 surcharge.
- Accurate classification is money. Misidentifying a paper towel as toilet paper costs you double the duty.
📌 Part 6: Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Using De Minimis ($800) exemption for large shipments of tissue or packaging.
👉 Consequence: Seizure of goods, fines, and loss of import privileges. All items listed have duties > 0%.
❌ Mistake 2: Classifying all "paper" under one HS code for simplicity.
👉 Consequence: Customs will audit and reclassify. If they upgrade 4818.90 (17.5%) to 4818.10 (35%) or 4823 (35%), you owe back taxes + interest.
❌ Mistake 3: Ignoring the "Section 122" 10% surcharge.
👉 Consequence: Underpaying duties. The 10% is in addition to the 25% or 7.5%. Many brokers forget this.
✅ Correct Approach:
- Toilet Paper:
4818.10.00.00@ 35%- Paper Towels/Facial Tissues: Try to qualify for
4818.90.00.20@ 17.5%- Boxes/Trays:
4819or4823@ 35%- Always declare separately.
🎯 Part 7: Conclusion: Precision Saves Money!
🎯 Remember the Key Takeaway:
🔹 "Hygiene is not just one code. Towels save 17.5% vs Toilet Paper!"
🔹 "Packaging and Boxes pay 35%. Budget accordingly."
🔹 "No De Minimis for these codes. Full declaration required."
📌 Pro Tip:
If you are importing high-volume tissue products, consult a customs broker to verify if your "Paper Towels" or "Facial Tissues" can be classified under 4818.90.00.20. The 17.5% total duty vs 35% is a massive difference that directly impacts your profit margin.
📣 Immediate Action:
📞 Verify Product Use: Is it Hygiene or Packaging?
📦 Check HS Code: Is it4818.90(17.5%) or4818.10(35%)?
🚀 File Accurate Entry: Avoid penalties and double taxation.
✨ Customs clearance from precision starts!
💼 Every percentage point saved is pure profit!
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。
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。