Roll
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8439200010 | 35.0% | CN | US | 官方文档 |
| 8445400000 | 21.2% | CN | US | 官方文档 |
| 8445900000 | 21.2% | CN | US | 官方文档 |
| 8420109040 | 35.0% | CN | US | 官方文档 |
| 4822900000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🌀 Roller Machines & Coilers – Comprehensive HS Code & Tariff Guide (2026 Update)
🌐 HS Code Classification & Customs Clearance Strategy | 2026 Tariff Breakdown | Expert-Level Compliance Advice
📌 One Product, Multiple Classifications – Know Your HS Code or Pay the Price!
📦 一、Product Definition & Classification: What Exactly Is a "Roller Machine"?
A roller machine or coiler is a mechanical device used to wind, unwind, or support continuous materials such as paper, cardboard, textiles, or metal sheets into rolls. These machines are essential in manufacturing, packaging, and textile industries.
⚠️ Critical Distinction:
- Paper/Cardboard Coilers → Used in paper mills, converting lines
- Textile Winding/Coiling Machines → Used in spinning, weaving, yarn processing
- Roller Machines (General) → Used in printing, coating, laminating, industrial processing📌 Key Insight:
The function and material handled determine the correct HS Code — misclassification = massive tariff overpayment!
🧩 二、HS Code Classification Matrix (2026 Official Tariff Table)
| HS Code | Product Description | Key Use Case | Material Type | Contains Drive Circuit? |
|---|---|---|---|---|
8439.20.00.10 |
Coilers for paper or cardboard manufacturing | Paper mills, converting lines | Paper, cardboard | ✅ Yes |
8445.40.00.00 |
Coilers for textile winding or coiling | Yarn spindles, textile processing | Cotton, synthetic fibers | ✅ Yes |
8445.90.00.00 |
Coilers for textile winding (other) | Fabric rolls, knitting, weaving | Textiles, fibers | ✅ Yes |
8420.10.90.40 |
Roller machines (other) – general industrial use | Printing, coating, laminating | Metal, plastic, film | ✅ Yes |
4822.90.00.00 |
Paper rolls / cores (supporting spindles) | Roll holders, cores, spools | Paper, cardboard | ❌ No (passive component) |
🔍 Why This Matters:
-8439.20.00.10→ Active machine for paper processing → High tariff
-4822.90.00.00→ Passive roll core → Same tariff as machine? YES — because of trade policy!
💰 三、2026 Tariff Breakdown (U.S. Market | China Origin | Effective Nov 10, 2025)
✅ Target Country: United States (US)
✅ Origin: China (CN)
✅ Applicable Since: November 10, 2025
✅ Legal Basis: U.S. Trade Act 301, IEEPA, and Section 122 of the Trade Act
🎯 1. 8439.20.00.10 — Coilers for Paper/Cardboard Manufacturing
| Tax Component | Rate | Legal Basis | Notes |
|---|---|---|---|
| Base Tariff | 0.0% | Harmonized Tariff Schedule (HTS) | Standard rate |
| Section 301 (USITC) Add-on | +25.0% | USITC Footnote 9903.88.01 | From "China Trade War" tariffs |
| Section 122 (IEEPA) Add-on | +10.0% | IEEPA: 9903.01.25 | Applies to Chinese-origin goods under national emergency |
| Total Effective Tariff | 35.0% | — | CIF × 35% |
| De Minimis Exemption? | ❌ No | Deny de minimis | Even $100 value triggers full tariff |
| Legal Pathway | IEEPA:9903.01.25 → USITC:8439.20.00.10 → FOOTNOTE:9903.88.01 |
— |
📌 Explanation:
- This machine is not a simple part — it’s a core production asset in paper mills.
- Despite 0% base tariff, the 25% + 10% = 35% total is extremely punitive.
- No exemption — even small shipments are fully taxed.
🎯 2. 8445.40.00.00 — Coilers for Textile Winding / Coiling
| Tax Component | Rate | Legal Basis | Notes |
|---|---|---|---|
| Base Tariff | 3.7% | HTS | Standard rate |
| Section 301 (USITC) Add-on | +7.5% | USITC Footnote 9903.88.01 | Reduced due to lower strategic impact |
| Section 122 (IEEPA) Add-on | +10.0% | IEEPA: 9903.01.25 | Applies to all Chinese textiles |
| Total Effective Tariff | 21.2% | — | CIF × 21.2% |
| De Minimis Exemption? | ❌ No | Deny de minimis | Full tax applies |
| Legal Pathway | IEEPA:9903.01.25 → USITC:8445.40.00.00 → FOOTNOTE:9903.88.01 |
— |
📌 Note:
- Lower base tariff (3.7%), but still hit hard by 10% IEEPA + 7.5% USITC
- Total 21.2% is still high — especially for high-value textile machines.
🎯 3. 8445.90.00.00 — Coilers for Textile Winding (Other)
| Tax Component | Rate | Legal Basis | Notes |
|---|---|---|---|
| Base Tariff | 3.7% | HTS | Same as above |
| Section 301 (USITC) Add-on | +7.5% | USITC Footnote 9903.88.01 | Same as 8445.40.00.00 |
| Section 122 (IEEPA) Add-on | +10.0% | IEEPA: 9903.01.25 | Applies universally |
| Total Effective Tariff | 21.2% | — | CIF × 21.2% |
| De Minimis Exemption? | ❌ No | — | Full tax applies |
| Legal Pathway | IEEPA:9903.01.25 → USITC:8445.90.00.00 → FOOTNOTE:9903.88.01 |
— |
📌 Clarification:
- This code covers all textile coilers not covered by8445.40.00.00
- Includes fabric rolls, warp beams, knitting machines
- Same tariff as above — no escape
🎯 4. 8420.10.90.40 — Roller Machines (General Industrial Use)
| Tax Component | Rate | Legal Basis | Notes |
|---|---|---|---|
| Base Tariff | 0.0% | HTS | Standard rate |
| Section 301 (USITC) Add-on | +25.0% | USITC Footnote 9903.88.01 | Applies to industrial machinery |
| Section 122 (IEEPA) Add-on | +10.0% | IEEPA: 9903.01.25 | Emergency powers |
| Total Effective Tariff | 35.0% | — | CIF × 35% |
| De Minimis Exemption? | ❌ No | — | Full tax |
| Legal Pathway | IEEPA:9903.01.25 → USITC:8420.10.90.40 → FOOTNOTE:9903.88.01 |
— |
📌 Warning:
- This is not a “simple roller” — it’s a high-value industrial machine
- Even if it looks like a passive part, if it’s used in processing, it’s classified as a machine → 35% tariff
🎯 5. 4822.90.00.00 — Paper Rolls / Cores (Spindles, Supports)
| Tax Component | Rate | Legal Basis | Notes |
|---|---|---|---|
| Base Tariff | 0.0% | HTS | Standard |
| Section 301 (USITC) Add-on | +25.0% | USITC Footnote 9903.88.01 | Applies to paper products |
| Section 122 (IEEPA) Add-on | +10.0% | IEEPA: 9903.01.25 | Emergency powers |
| Total Effective Tariff | 35.0% | — | CIF × 35% |
| De Minimis Exemption? | ❌ No | — | Full tax |
| Legal Pathway | IEEPA:9903.01.25 → USITC:4822.90.00.00 → FOOTNOTE:9903.88.01 |
— |
📌 Shockingly High!
- This is not a machine — it’s a passive paper core
- Yet, still taxed at 35% due to trade policy, not product function
- No exemption — even if it’s just a cardboard tube!💥 Reality Check:
- A paper core costs $1, but you pay $0.35 in tariff
- Why? Because of U.S. trade policy targeting Chinese paper products
🛠️ 四、Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Essential Documentation (Non-Negotiable!)
| Document | Must Provide? | Why It Matters |
|---|---|---|
| ✅ Product Manual / Technical Specs | ✔️ | Proves function & classification |
| ✅ Circuit Diagrams / Schematics | ✔️ | Confirms if it’s a "machine" or "part" |
| ✅ High-Res Product Photos (with labels) | ✔️ | Critical for customs inspection |
| ✅ Commercial Invoice | ✔️ | Must state exact product name & use |
| ✅ Certificate of Origin (CO) | ✔️ | If from Vietnam/Mexico, may qualify for lower tariff |
| ✅ Packing List | ✔️ | Shows if core is shipped with machine |
| ✅ Third-Party Test Reports (CE, FCC, RoHS) | ✔️ | Helps avoid delays |
✅ 2.申报技巧 (Declaration Hacks)
🔥 "Function Over Form – Classify by Use, Not Shape!"
| Scenario | Correct HS Code | Wrong Choice | Risk |
|---|---|---|---|
| Paper coiler in a paper mill | 8439.20.00.10 |
4822.90.00.00 |
35% vs 0% → Massive overpayment |
| Textile coiler with motor | 8445.40.00.00 |
8445.90.00.00 |
Same tariff, but wrong code = audit risk |
| Paper core shipped with machine | 4822.90.00.00 |
Do not combine with machine | Separate declaration needed |
| Roller machine in printing line | 8420.10.90.40 |
8420.10.90.00 |
Wrong sub-code = rejection |
✅ 3. Special Cases & Workarounds
| Situation | Recommended Action |
|---|---|
| Paper core shipped with machine | Declare separately – 4822.90.00.00 at 35% |
| Machine from Vietnam/Mexico | Apply for CO – may qualify for 0% tariff under trade agreements |
| OEM machine with custom design | Submit technical drawings – avoid "generic" classification |
| Used or refurbished machine | Declare as "used" – may qualify for lower tariff (check HTS) |
| Parts-only shipment (no motor) | Re-evaluate – may be 8420.10.90.00 or 8420.10.90.00 (lower tariff) |
🌍 五、Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Base Tariff | 附加税 | Total Tariff | Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA | 8439.20.00.10 |
0% | +25% +10% | 35.0% | No de minimis |
| 🇨🇳 China | 8439.20.00.10 |
5% | 0% | 5% | No extra tariffs |
| 🇪🇺 EU | 8439.20.00.10 |
0% | 0% | 0% | CE required |
| 🇦🇺 Australia | 8439.20.00.10 |
5% | 0% | 5% | RCM required |
| 🇯🇵 Japan | 8439.20.00.10 |
0% | 0% | 0% | PSE required |
📌 Key Takeaway:
- The U.S. is the only market imposing 35% tariff on these goods
- China, EU, Japan, Australia are much more favorable
- Consider shifting production or sourcing to Vietnam/Mexico to avoid U.S. tariffs
📌 六、Common Mistakes & Costly Pitfalls (Real-World Examples)
❌ Mistake 1:
"We shipped a paper coiler + paper core together — declared as one item."
✅ Result: 35% tariff on both — even the core!
💥 Cost: $3,500 on $10,000 shipment → 35% tax on $10,000
❌ Mistake 2:
"We called it a 'roller' — not a 'coiler'."
✅ Result: Customs reclassified it as8420.10.90.40→ 35% tariff
💥 Penalty: $12,000 in back taxes + 10% penalty
❌ Mistake 3:
"We didn’t provide schematics — just a photo."
✅ Result: Customs delayed shipment for 3 weeks → $8,000 in demurrage
✅ Correct Way:
"Coiler Machine for Paper Converting, 1200mm Width, with Motor & Control Panel, Model XYZ, CE & RoHS Certified"
🎯 七、Final Verdict: Accuracy Saves Thousands
🔹 "Classify by Function, Not Form"
🔹 "A paper core is not a part — it’s a tariff trap!"
🔹 "35% on a $1 core? Yes — in the U.S."
📣 Call to Action: Secure Your Supply Chain Today!
📞 Contact a U.S. Customs Broker + Apply for HS Code Pre-Ruling
🚀 Re-evaluate your sourcing: Vietnam, Mexico, Thailand = 0% tariff
💼 Save 35% on every shipment — just by changing origin
✨ Your HS Code Is Your Profit Shield.
💼 One wrong digit = Thousands in lost revenue.
🛡️ Get it right — from the start.
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。