White Cardboard Roll
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4803004000 | 35.0% | CN | US | 官方文档 |
| 4803002000 | 35.0% | CN | US | 官方文档 |
| 4818100000 | 35.0% | CN | US | 官方文档 |
| 4818900080 | 17.5% | CN | US | 官方文档 |
| 4810131140 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🧻 White Cardboard Roll (White Toilet Paper)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Are You Sure It’s Just "Paper"?
"White Cardboard Roll" in trade terminology usually refers to White Toilet Paper (sanitary paper). In international trade, classification depends strictly on the material composition, processing degree, and intended use. While commonly called "cardboard" by laymen, sanitary paper is technically classified under Chapter 48 (Paper and Paperboard) but falls into specific subheadings based on whether it is "household/medical" or "industrial/other".
⚠️ Critical Distinction:
- If the product is soft, absorbent, and for personal hygiene (toilet paper, facial tissue) → Generally falls under 4803 or 4818.
- If the product is stiff, coated, or for industrial wrapping → It might be misclassified as generic paperboard (4810), leading to massive discrepancies.
- "Cardboard" vs. "Sanitary Paper": Customs authorities distinguish these by texture and absorbency. Do not use "Cardboard" in the commercial invoice if it is toilet paper; use "Toilet Paper Rolls" or "Sanitary Paper Rolls".
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
The provided data indicates four distinct HS Codes for similar-looking products. Here is the breakdown of why each code applies and the associated tax implications.
| HS Code | Product Description | Key Classification Criteria | Applicable Scenario |
|---|---|---|---|
4803.00.40.00 |
Sanitary Paper (Household/Medical) | Made of paper/cellulose; specifically for household hygiene (toilet paper). | ✅ Standard white toilet paper rolls for home use. |
4803.00.20.00 |
Sanitary Paper (Roll Form) | White, roll-form, cellulose-based, intended for sanitary use. | ✅ Generic white toilet paper rolls; emphasizes roll shape. |
4818.10.00.00 |
Sanitary Paper & Similar | Specifically for toilet paper, roll form, made of paper products. | ✅ Explicitly "Toilet Paper"; often used for branded consumer goods. |
4818.90.00.80 |
Other Sanitary Paper | Paper material, roll form, fits definition of sanitary paper but falls under "Other" subcategories. | ✅ Alternative classification for specific sanitary paper types not covered in 4803 or 4818.10. |
4810.13.11.40 |
Coated Paperboard / White Board | Coated paper material; classified under "Other" categories of paperboard, NOT sanitary paper. | ❌ High Risk: If declared as "Cardboard Roll" instead of "Toilet Paper", it may be misclassified here. |
🔍 Key Insight:
- Codes4803and4818are for Sanitary Paper (Toilet Paper).
- Code4810is for Paperboard/Coated Paper (often mistaken if the user calls it "Cardboard").
- Do NOT mix these: Sanitary paper and Paperboard have different technical specifications and customs scrutiny levels.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 November 10 onwards (including subsequent imports)
🎯 1. 4803.00.40.00 / 4803.00.20.00 / 4818.10.00.00 —— Sanitary Paper (Toilet Paper)
These three codes share the highest tax burden due to their classification as standard sanitary products.
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| USITC Additional Tariff | +25.0% (Under USITC Footnote provisions for Chinese goods) |
| Section 122 Tariff | +10.0% (Targeted tariff on specific Chinese consumer goods) |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:4803.00.40.00 → FOOTNOTE:9903.88.01 → Section 122: Targeted Consumer Goods |
📌 Explanation:
- Base 0%: Normal MFN rate for paper products is often low or zero.
- 25% USITC: The standard 301 tariff on many Chinese paper products.
- 10% Section 122: A specific additional tariff applied to certain hygiene products from China.
- Total 35%: This is a high tariff for a consumable good. Profit margins must account for this.
🎯 2. 4818.90.00.80 —— Other Sanitary Paper (Alternative Classification)
This code offers a lower tariff rate, potentially due to a different sub-category interpretation (e.g., specific type of non-woven or treated sanitary paper).
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| USITC Additional Tariff | +7.5% (Reduced USITC surcharge for this specific subheading) |
| Section 122 Tariff | +10.0% (Still applies to Chinese sanitary goods) |
| Total Effective Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:4818.90.00.80 → FOOTNOTE:Reduced Rate Provision → Section 122: Targeted Consumer Goods |
📌 Strategy Alert:
- If your product qualifies for4818.90.00.80, you save 17.5% in taxes compared to the other codes!
- Ensure your product specs (material, absorbency, branding) strictly match the "Other" category definition to avoid customs rejection.
🎯 3. 4810.13.11.40 —— White Paperboard (Misclassification Risk)
⚠️ WARNING: This code is for Coated Paperboard, not toilet paper. If you declare "White Cardboard Roll" and it is actually toilet paper, Customs will reclassify it, leading to penalties. However, if it is truly paperboard:
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| USITC Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
📌 Note: The tax rate is identical to the sanitary paper codes, but the customs entry type is different. This code is for industrial/commercial paperboard, not household hygiene.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Explanation |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Toilet Paper Rolls" or "Sanitary Paper", NOT "Cardboard Roll" (unless it is actual paperboard). |
| ✅ Product Specification Sheet | ✔️ | Include GSM (grams per square meter), ply (2-ply, 3-ply), material (100% virgin cellulose), and roll dimensions. |
| ✅ Material Composition Proof | ✔️ | Certificate of analysis showing cellulose content to prove it is "sanitary paper" (Chapter 48) and not fabric. |
| ✅ Packing List | ✔️ | Detail net/gross weight, number of rolls per carton, total cartons. |
| ✅ Freight Invoice | ✔️ | For CIF calculation. |
| ✅ Origin Certificate | ✔️ | Form A or general certificate to prove China origin (critical for tariff calculation). |
✅ 2. Declaration Tips (Key Mantras)
🔥 “Correct Name, Correct Code, Avoid Penalty!”
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Toilet Paper | White Toilet Paper Rolls |
White Cardboard Roll |
❌ High Risk: Customs may reject "Cardboard" for sanitary goods, leading to reclassification or delay. |
| High Tax Code (35%) | 4803.00.40.00 |
4818.90.00.80 (if not eligible) |
❌ Penalty: Misdeclaration leads to fines and back taxes. |
| Low Tax Code (17.5%) | 4818.90.00.80 (if eligible) |
4803.00.40.00 |
✅ Savings: Valid if product specs match "Other Sanitary Paper". |
| Paperboard (Actual) | White Coated Paperboard Rolls |
Toilet Paper |
❌ Safety Violation: Wrong HS Code, potential safety inspection failure. |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Private Label | Ensure the invoice lists the Brand and Model. If the brand is well-known, Customs may scrutinize the value more closely. |
| Mixed Containers | If mixing Toilet Paper (35% tax) with Paperboard (35% tax), ensure each item is separately listed with its own HS Code. Do not lump all "Paper" items under one code if they differ in type. |
| "Cardboard" Misnomer | Never use "Cardboard" in the description if the product is toilet paper. Use "Sanitary Paper", "Toilet Paper", or "Tissue Paper". |
| Pre-Clearance | For large shipments, consider Advance Ruling if unsure between 4803 and 4818. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4803.00.40.00 / 4818.10.00.00 |
35% (CN Origin) | None specific, but FDA compliance for food-contact (if any) is recommended | 4818.90.00.80 at 17.5% if eligible. |
| 🇨🇳 China | 4803.00.40.00 |
0-5% | GB Standards (Sanitary Paper) | Low import tax, high quality standards. |
| 🇪🇺 EU | 4803.00 / 4818.10 |
6.5% (Most Favored) | CE (if applicable), REACH (chemicals) | No Section 122 or USITC 301 taxes. |
| 🇦🇺 Australia | 4803.00 |
5% | Australian Consumer Law | Low tariffs, strict labeling laws. |
| 🇯🇵 Japan | 4803.00 |
6-8% | JIS Standards | High quality expectations, strict on pulp source. |
📌 Conclusion:
- USA is the most expensive market for Chinese sanitary paper due to 35% total tariffs (25% + 10%).
- EU and Asia have lower tariffs (~5-8%), making them more competitive for Chinese exporters.
- Cost Optimization: Check if your product qualifies for4818.90.00.80(17.5%) in the US to save 17.5% in taxes.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Calling it "Cardboard Roll"
👉 Consequence: Customs may classify it as 4810 (Paperboard) or reject it for unclear description. If it’s toilet paper, this is a misdeclaration.
❌ Error 2: Assuming De Minimis Exemption
👉 Consequence: Sanitary paper is excluded from de minimis (Section 321). Even small shipments face full tariffs.
❌ Error 3: Ignoring Section 122
👉 Consequence: Failing to add the 10% Section 122 tariff results in underpayment, leading to fines and back taxes.
❌ Error 4: Mixing Codes in One BL
👉 Consequence: If you have both 4803 (35%) and 4818.90 (17.5%) in one shipment, they must be declared separately. Merging them causes customs delays.
✅ Correct Practice:
"White Toilet Paper Rolls, 100% Virgin Wood Pulp, 2-Ply, 100m/Roll, For Household Use, HS Code: 4803.00.40.00"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Sanitary Paper, Not Cardboard; 35% Tax in US, Check 17.5% Option!"
🔹 "Section 122 is Real, Don’t Skip the 10%!"
📌 Pro Tip:
If your supplier claims "Cardboard" but the product is soft toilet paper, correct the name on the invoice to "Sanitary Paper". Misnaming leads to customs audits.
For the 17.5% rate (4818.90.00.80), consult a customs broker to verify if your specific pulp type and processing qualify.
📣 Action Required:
📞 Contact your freight forwarder to confirm HS Code eligibility.
📄 Prepare detailed product specs (GSM, Ply, Material).
🚀 Clear Customs Smoothly, Maximize Profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percent 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。