absorbent paper pad
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4823907000 | 35.0% | CN | US | 官方文档 |
| 4818900080 | 17.5% | CN | US | 官方文档 |
| 4818100000 | 35.0% | CN | US | 官方文档 |
| 4823901000 | 35.0% | CN | US | 官方文档 |
| 4818900020 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🧻 Absorbent Paper Pads (Absorbent Paper Pads)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition: What Exactly is an "Absorbent Paper Pad"?
Absorbent paper pads are porous paper products designed specifically to soak up liquids, oils, blood, or other fluids. They are distinct from standard writing or printing paper. In international trade, their classification depends heavily on their specific use (e.g., hygiene, industrial, or general packaging) and form (e.g., cut into specific shapes/pads vs. rolls).
⚠️ Key Distinction:
- If used for sanitary/hygienic purposes (household, medical, personal care) → Typically falls under Chapter 4818.
- If used for industrial, general, or non-specific purposes (e.g., oil spill mats, general packaging liners, general-purpose absorbents) → Typically falls under Chapter 4823.
- Crucial Point: The description "Material: Paper, Form: Pad" in the data suggests a physical form that triggers specific subheading considerations, but the end-use is the primary driver for the 4-digit heading.
📦 II. HS Code Classification Details (2026 Authoritative Reference)
Based on the provided data, here are the specific HS Codes, their summaries, and why they apply.
| HS Code | Summary Description | Key Characteristics & Application Scenario |
|---|---|---|
| 4823.90.70.00 | Absorbent Paper Pad, Material: Paper, Form: Pad, Fits Cellulose Products | General Purpose/Industrial: Focuses on the form ("Pad") and material (Paper/Cellulose). Often used when the specific sanitary purpose isn't the primary identifier, or for general absorbent mats (e.g., oil-absorbing pads). |
| 4818.90.00.80 | Absorbent Paper Pad, Paper Goods for Hygiene or Cleaning Purposes | Hygiene/Cleaning: Specifically designated for pads used in hygienic or cleaning contexts (e.g., kitchen absorbent towels, cleaning wipes). This is a "Other" subcategory under hygiene paper goods. |
| 4818.10.00.00 | Absorbent Paper Pad, For Hygiene, Household, or Similar Paper Uses | Standard Sanitary Paper: Usually refers to toilet paper, tissue, or household towels. If the "pad" is essentially a thick, single-use tissue for hygiene, this is the standard code. |
| 4823.90.10.00 | Absorbent Paper Pad, Paper Pulp, Cut to Size or Shape | Processed/Pulp-Based: Emphasizes the manufacturing process (cut to shape/size) and material (Paper Pulp). Common for pre-cut industrial absorbents or non-woven-like paper pads. |
| 4818.90.00.20 | Paper Pulp Absorbent Pad, Material: Pulp, For Hygiene/Household Use | Household Pulp Pads: Specifically for household absorbents made from pulp (e.g., heavy-duty kitchen roll pads). Combines hygiene use with pulp material. |
🔍 Classification Logic:
- 4818.10 / 4818.90: Choose these if the product is explicitly for human hygiene, household cleaning, or sanitary use.
- 4823.90: Choose these if the product is for industrial, technical, or general-purpose absorption (e.g., oil spills, machinery maintenance, or if the "pad" form is the dominant feature rather than the sanitary function).
- Material Nuance: "Paper" vs. "Paper Pulp" distinctions in the summaries suggest that manufacturing form (pulp vs. finished paper sheet) may influence the 10-digit subheading in specific customs jurisdictions.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current as of 2026 Analysis (Reflecting ongoing Section 301 & IEEPA measures)
🎯 1. 4823.90.70.00 & 4818.10.00.00 & 4823.90.10.00
(High Surtax Category)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Surtax | +25.0% |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Effective Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ NO (Not eligible for $800 de minimis exemption due to surtaxes) |
| Legal Basis Path | USITC:4823.90.70.00 → USITC:4818.10.00.00 → FOOTNOTE:301 → IEEPA:122 |
📌 Explanation:
- Base Tariff is 0%: These paper products have low base duties.
- High Surtax: The 25% Section 301 tariff applies to most Chinese paper products.
- 122 Section Add-on: An additional 10% applies under specific emergency/economic provisions.
- Total 35%: This is a significant cost burden. Importers must price this into their margin.
🎯 2. 4818.90.00.80 & 4818.90.00.20
(Lower Surtax Category)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Surtax | +7.5% |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Effective Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ NO (Still subject to surtaxes, though lower) |
| Legal Basis Path | USITC:4818.90.00.80 → USITC:4818.90.00.20 → FOOTNOTE:301 → IEEPA:122 |
📌 Explanation:
- Lower Surcharge: Some hygiene-related paper products (specifically under 4818.90) may benefit from a reduced Section 301 rate of 7.5% instead of 25%, depending on the specific tariff engineering and historical classification precedents.
- Total 17.5%: Still high, but significantly cheaper than the 35% category.
- Key Strategy: If your product can be legitimately classified under 4818.90 (hygiene/cleaning purpose), you save 17.5% in tariffs.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | YES | Must clearly state: Material (Paper/Pulp), Form (Pad/Cut), and Intended Use (Hygiene vs. Industrial). |
| ✅ Commercial Invoice | YES | Must match the HS Code exactly. Avoid vague terms like "Paper Goods." Use "Absorbent Paper Pad for Hygiene" or "Industrial Absorbent Pad." |
| ✅ Packing List | YES | Detail weight and quantity. Ensure no mixed shipments of different HS codes without clear separation. |
| ✅ Certificate of Origin (CO) | YES | Essential for determining eligibility for any future exemptions (though currently limited for CN origin). |
| ✅ Third-Party Test Report | Optional but Recommended | Proof of absorbency rate, safety (if for food/hygiene), and material composition (100% paper vs. synthetic blend). |
✅ 2. Classification Strategy & Naming Tips
🔥 "Use Defines Code, Form Defines Subheading!"
| Scenario | Recommended HS Code | Why? | Risk if Misclassified |
|---|---|---|---|
| Household Kitchen Absorbent Pads | 4818.90.00.20 | Explicitly for household hygiene. Eligible for lower 7.5% surtax. | If classified as 4823, you pay 35% instead of 17.5%. |
| Medical/Sanitary Absorbent Pads | 4818.10.00.00 or 4818.90.00.80 | Primary purpose is sanitary/hygiene. | Higher 35% tax if deemed "industrial." |
| Industrial Oil-Absorbing Pads | 4823.90.70.00 or 4823.90.10.00 | For industrial/technical use. Not for human hygiene. | If claimed as "industrial" but found to be "hygiene," customs may penalize for misdeclaration. |
| Pre-Cut Pulp Pads (Generic) | 4823.90.10.00 | Emphasizes cut-to-shape process and pulp material. | Vague descriptions lead to delays. |
✅ 3. Special Cases & Tips
| Situation | Handling Advice |
|---|---|
| Mixed Shipment | If shipping both hygiene (4818) and industrial (4823) pads, separate them in the invoice. Do not mix under one HS code to avoid audit flags. |
| "Pad" Definition | Ensure the product is indeed a "pad" (flat, square/round, absorbent). If it's a roll, it might fall under different subheadings (e.g., 4818.20). |
| Material Composition | If the pad contains non-paper fibers (e.g., synthetic absorbents), it may NOT qualify for Chapter 48. It could fall under Chapter 59 (Impregnated Textiles) or Chapter 39 (Plastics), which have different tariff structures. Stick to 100% paper/pulp for Chapter 48. |
| Pre-Ruling | Given the 17.5% vs 35% difference, consider applying for a Binding Tariff Information (BTI) or Customs Ruling with US CBP before large shipments. |
🌍 V. Global Market Comparison (2026 Snapshot)
| Country/Region | Recommended HS Code | Base Tariff | Notes for China Origin |
|---|---|---|---|
| 🇺🇸 USA | 4818.90 or 4823.90 | 0% + Surtax (17.5% or 35%) | High Surtax Risk. Optimize for 4818.90 to save 17.5%. |
| 🇨🇳 China | 4818.90 or 4823.90 | ~0-6% | Low base duty. Focus on VAT (13%). |
| 🇪🇺 EU | 4818.90 or 4823.90 | ~6-8% | No Section 301. Standard MFN rates apply. |
| 🇬🇧 UK | 4818.90 or 4823.90 | ~0-6% | Post-Brexit tariffs. Generally favorable for paper goods. |
| 🇯🇵 Japan | 4818.90 or 4823.90 | 0-3% | Very low tariffs. Focus on safety certifications. |
📌 Conclusion:
- USA is the most complex market due to surtaxes.
- Classification as "Hygiene" (4818) is the most cost-effective strategy for US imports, reducing the effective tax rate from 35% to 17.5%.
- Documentation must clearly support "Hygiene/Household Use" if claiming 4818.90.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Calling all "paper pads" 4823.90.70.00 regardless of use.
👉 Consequence: Paying 35% tax when 17.5% was available by correctly classifying as hygiene product (4818.90).
❌ Error 2: Using vague descriptions like "Paper Product" on the invoice.
👉 Consequence: Customs delay, potential reclassification to a higher duty rate, and penalties.
❌ Error 3: Including synthetic fibers without disclosure.
👉 Consequence: Misclassification under Chapter 59 or 39, leading to different duty rates and potential seizure.
✅ Correct Practice:
"Absorbent Paper Pad, 100% Wood Pulp, Cut to 10cm x 10cm, For Household Kitchen Cleaning Use, Model ABC."
🎯 VII. Conclusion: Professional Clearance, Cost Optimization!
🎯 Remember the Key Strategy:
🔹 "Use is King: Hygiene = 17.5%, Industrial = 35%!"
🔹 "Document the Purpose: 'For Cleaning' vs. 'For Machinery' makes a huge difference."
📌 Pro Tip:
If your absorbent pads are exclusively for household hygiene, insist on 4818.90.00.20 or 4818.90.00.80. This saves you 17.5% in tariffs compared to the general 4823 classification. For industrial pads, 4823.90 is appropriate, but expect the higher 35% rate.
📣 Immediate Action:
📞 Contact your customs broker to review product specs.
📄 Update invoices to include explicit "Intended Use" statements.
🚀 Apply for a binding ruling if you are unsure about the 4818 vs. 4823 distinction.
✨ Accurate Classification Starts with Clear Documentation!
💼 Every percentage point matters—save 17.5% today!
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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。