aluminum foil sheet
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921905010 | 39.8% | CN | US | 官方文档 |
| 7607205000 | 17.5% | CN | US | 官方文档 |
| 4811596000 | 35.0% | CN | US | 官方文档 |
| 4811516000 | 35.0% | CN | US | 官方文档 |
| 7323997000 | 65.3% | CN | US | 官方文档 |
商品图片
AI分析
🥈 Aluminum Foil Sheet (铝箔涂布纸/铝箔盒)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Specialized US Import Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Aluminum Foil"?
"Aluminum Foil Sheet" is a broad term in international trade that can refer to two distinct categories with vastly different tariff implications:
- Laminated Paper with Aluminum Coating (铝箔涂布纸): Paper or cardboard base coated or backed with aluminum foil. Often used for packaging, insulation, or decorative materials.
- Aluminum Containers/Foil Boxes (铝箔盒): Formed containers made primarily of aluminum, used for food storage, baking, or serving.
⚠️ Critical Distinction:
- If the product is paper-based with an aluminum layer → It falls under Chapter 48 (Paper) or Chapter 39 (Plastics/Rubber if composite).
- If the product is formed metal → It falls under Chapter 73/76 (Iron/Steel or Aluminum Articles).
- Misclassification Risk: Declaring a formed aluminum box as "paper" or vice versa can lead to severe duty penalties and customs holds.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data for Aluminum Foil Sheet/Paper/Boxes, here are the applicable HS Codes and their corresponding tax structures for US Imports from China.
| HS Code | Product Description | Primary Material Match | Summary Rationale |
|---|---|---|---|
3921.90.50.10 |
Laminated paper/film with foil backing | Paper Base + Film/Foil Form | Matches paper substrate with film/foil morphology; often treated as plastic/rubber composite if heavily laminated. |
7607.20.50.00 |
Aluminum Foil (Flexible) | Aluminum Material + Backing Structure | Matches aluminum material properties and backing structure; typically thin, flexible foil without significant paper core. |
4811.59.60.00 |
Coated Paper with Metal Finish | Paper Material + Metal Coating | Matches paper material with metallic coating treatment (e.g., metallic paper for luxury packaging). |
4811.51.60.00 |
Covered Paper (Metallic) | Metal-Coated Paper | Specific subheading for paper covered with metal foils or metals. |
7323.99.70.00 |
Aluminum Foil Containers/Boxes | Metal Kitchenware/Household Items | Matches "other articles of iron/steel/aluminum" for household use (e.g., foil trays, takeaway boxes). |
🔍 Key Reminder:
- Paper-Based Foil Products (4811,3921) are generally taxed higher due to "Section 301" and "122" tariffs.
- Pure Aluminum Foil (7607) may have lower base duties but still faces significant US additional tariffs.
- Aluminum Containers (7323) face the highest total tax burden (65.3%) due to steel/aluminum copper product surcharges.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current US Trade Policy (Post-2024 Updates)
🎯 1. 4811.59.60.00 & 4811.51.60.00 —— Metallic Coated Paper / Laminated Paper
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (Section 301 and 122 tariffs apply regardless of value) |
| Legal Basis Path | HTSUS:4811.51/59 → USITC:301 → 122 Clause Regulations |
📌 Explanation:
- Although the base duty is 0%, the 25% Section 301 tariff (on Chinese goods) and the 10% "122 Clause" tariff (specific to certain metal/aluminum related products under recent trade measures) are additive.
- Total 35% is high and must be factored into landed cost calculations immediately.
🎯 2. 3921.90.50.10 —— Paper Base with Film/Foil Lamination
| Item | Content |
|---|---|
| Base Tariff | 4.8% |
| Section 301 Additional Tariff | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Tax Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:3921.90.50.10 → USITC:301 → 122 Clause Regulations |
📌 Explanation:
- This classification assumes the product is treated as a plastic/rubber composite or paper-film laminate.
- The base duty of 4.8% adds to the surcharges, resulting in the highest tax rate for paper-based aluminum products (39.8%).
🎯 3. 7607.20.50.00 —— Aluminum Foil (Flexible)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Additional Tariff | +7.5% |
| 122 Clause Tariff | +10.0% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:7607.20.50.00 → USITC:301 → 122 Clause Regulations |
📌 Explanation:
- This is the most tax-efficient option for pure aluminum foil products.
- The Section 301 surcharge is lower (7.5%) compared to other categories.
- Total 17.5% is significantly more competitive than paper-based alternatives.
🎯 4. 7323.99.70.00 —— Aluminum Foil Containers / Boxes
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Tariff | 0.0% |
| Aluminum/Steel/Copper Product Surcharge | +50.0% |
| 122 Clause Tariff | +10.0% |
| Total Tax Rate | 65.3% |
| Tax Calculation | CIF Value × 65.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:7323.99.70.00 → Special Aluminum/Steel Surcharges → 122 Clause |
📌 Explanation:
- WARNING: This is the highest tax category.
- The 50% surcharge on aluminum/steel/copper household items is devastating.
- Even though Section 301 is 0%, the special surcharge pushes the total to 65.3%.
- Do not import formed aluminum containers under this code without extreme cost analysis.
🛠️ IV. Customs Clearance Operational Advice (Practical Pitfall Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Base material (Paper vs. Aluminum), Coating thickness, Form (Sheet vs. Box). |
| ✅ Composition Analysis | ✔️ | Proof of % aluminum vs. paper/plastic. Critical for distinguishing 4811 vs 7607. |
| ✅ Photos (Clear & Detailed) | ✔️ | Show texture, cross-section (if possible), and any branding. |
| ✅ Commercial Invoice | ✔️ | Must match the HS Code rationale (e.g., "Aluminum Foil" vs "Coated Paper"). |
| ✅ Packing List | ✔️ | Weight and dimensions must align with declared HS Code norms. |
| ✅ Third-Party Lab Report | ✔️ | Recommended to prove material composition (e.g., "99% Aluminum" vs "70% Paper"). |
✅ 2. Declaration Strategy (Key Mnemonic)
🔥 “Material First, Form Second, Tax Drop Half!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Pure Aluminum Foil (flexible roll) | 7607.20.50.00 (17.5%) |
Misdeclared as "Paper" → 35-39.8% |
| Paper with Aluminum Coating | 4811.51.60.00 or 4811.59.60.00 (35%) |
Declared as "Aluminum" → Audit risk |
| Aluminum Foil Tray/Box | 7323.99.70.00 (65.3%) |
Declared as "Paper" → Fraud/Seizure |
| Plastic-Foil-Laminated Paper | 3921.90.50.10 (39.8%) |
Ignored complexity → Higher duties |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Hybrid Product (Paper + Aluminum) | Provide lab test results. If paper is the essential character, use 4811. If aluminum is the essential character, use 7607. |
| Aluminum Foil Boxes for Food | Ensure FDA compliance (21 CFR) alongside HS Code. Health safety certs may slow clearance. |
| Large Volume Imports | Consider Section 301 Exclusions (if available) or Transshipment (risky, requires thorough due diligence). |
| Low Value Shipments | Remember: No De Minimis Exemption for these codes under 122/301 clauses. Even $100 worth of goods faces the full tax. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tariff (China Origin) | Key Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 7607.20.50.00 |
17.5% (Best) | FDA (if food contact) | 7323 hits 65.3%! Avoid boxes. |
| 🇨🇳 China | 7607.20.50.00 |
5% | ISO 9001 | No additional surcharges. |
| 🇪🇺 EU | 7607.20.50.00 |
0% (if GSP eligible) | REACH, FDA | No Section 301 equivalent. |
| 🇬🇧 UK | 7607.20.50.00 |
0% | UKCA | Post-Brexit trade deals may apply. |
📌 Conclusion:
- USA is the most expensive market for aluminum/aluminum-paper products due to Section 301 and 122 Clause tariffs.
- Paper-based products (4811,3921) are taxed higher than pure aluminum (7607).
- Formed containers (7323) are the most expensive (65.3%). Opt for roll/foil forms if possible.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring Aluminum Foil Boxes as "Aluminum Foil Rolls"
👉 Consequence: Customs will classify as 7323.99.70.00 retroactively → 65.3% duty + penalties!
❌ Mistake 2: Ignoring the 122 Clause Tariff (10%)
👉 Consequence: Underpayment by 10% on all eligible goods → Back taxes and interest.
❌ Mistake 3: Using "Packaging Material" as a generic description
👉 Consequence: CBP may request detailed component analysis → Delays and storage fees.
❌ Mistake 4: Assuming De Minimis applies
👉 Consequence: Shipments <$800 still face full tariffs for these codes → Unexpected costs for small buyers.
✅ Correct Approach:
"Aluminum Foil, 0.01mm thickness, Roll, Pure Aluminum, For Food Packaging, Model XYZ"
vs.
"Paper Sheet, Laminated with Aluminum Foil, Metallic Finish, for Gift Packaging"
🎯 VII. Conclusion: Precise Classification Saves Millions!
🎯 Remember the Golden Rules:
🔹 “Pure Foil Wins (17.5%), Paper Loses (35-40%), Boxes Bleed (65%)!”
🔹 “122 Clause is 10%, Don’t Forget It!”
“Material Definition is King – Get it Right or Pay the Price!”
📌 Pro Tip:
If you are importing Aluminum Foil Boxes, consider redesigning the product as flexible foil rolls to qualify for 7607.20.50.00 (17.5%) instead of 7323.99.70.00 (65.3%). This simple design change can save nearly half the cost.
📣 Immediate Action:
📞 Contact Customs Broker + Provide Material Specs + Request Advance Ruling
🚀 Optimize Product Form → Save on Duties → Boost Margins!
✨ 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。