chemical mechanical pulp diary paper single sided size less than 435mm*297mm
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4823906700 | 35.0% | CN | US | 官方文档 |
| 4810147040 | 35.0% | CN | US | 官方文档 |
| 4802621000 | 35.0% | CN | US | 官方文档 |
| 4802623000 | 35.0% | CN | US | 官方文档 |
| 4823908680 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📄 Chemical Mechanical Pulp Diary Paper (Single-Sided, Size < 435mm × 297mm)
🌐 HS Code Classification & Duty Guide | 2026 Updated Tariff Rules | Expert Customs Clearance Strategy
📌 One: Product Definition & Classification – What Exactly Is This Paper?
Chemical Mechanical Pulp (CMP) Diary Paper refers to writing or printing paper made from chemically and mechanically processed wood pulp, commonly used in notebooks, diaries, planners, and stationery. This product is single-sided, meaning only one side is suitable for writing, and its maximum single dimension is less than 435mm × 297mm (e.g., A4 size is 297mm × 420mm — within limit).
⚠️ Key Classification Clues: - Made from chemical mechanical pulp (not fully chemical or fully mechanical) - Used for writing/diary purposes - Single-sided, not coated - Size below 435mm × 297mm → qualifies for specific subheadings - Not classified as "booklets" or "bound notebooks" → treated as loose paper
📦 Two: HS Code Breakdown (2026 Official Tariff Authority)
| HS Code | Product Description | Applicable Use Case | Key Features |
|---|---|---|---|
4823.90.67.00 |
Other paper and paperboard articles, made from chemical mechanical pulp, single-sided, size < 435mm × 297mm | Diary paper, notebook sheets, writing pads | ✅ Chemical mechanical pulp ✅ Single-sided ✅ Size compliant |
4810.14.70.40 |
Writing paper from chemical mechanical pulp, size < 435mm × 297mm, with fiber content limits (non-mechanical/chemical mechanical) | Diary paper with controlled fiber mix | ✅ Complies with fiber ratio rules ✅ Non-mechanical fiber < 50% |
4802.62.10.00 |
Writing paper from chemical mechanical pulp, single-sided, size < 435mm × 297mm, meets writing paper definition | Standard diary/writing paper | ✅ Meets "writing paper" criteria ✅ No coating |
4802.62.30.00 |
Uncoated paper containing mechanical fibers, from chemical mechanical pulp, size < 435mm × 297mm | Uncoated diary paper with mixed fibers | ✅ Contains mechanical fibers ✅ Not coated |
4823.90.86.80 |
Other paper, paperboard, and cellulose products (catch-all), from chemical mechanical pulp, size < 435mm × 297mm | General-purpose paper, fallback classification | ✅ No better fit → use this |
🔍 Critical Insight:
- All five codes apply only if the paper is uncoated, single-sided, and under 435mm × 297mm
- If coated, it would fall under different codes (e.g.,4802.62.20.00)
- If bound into a book, it may be classified under4901.99.90.00(bound notebooks) — not applicable here
💰 Three: 2026 Updated Duty Rate Analysis (With Full Tax Breakdown)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including subsequent imports)
🎯 1. 4823.90.67.00 — Other Paper & Board Articles (CMP Diary Paper)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 (USITC) Additional Duty | +25.0% |
| Section 122 (IEEPA) Additional Duty | +10.0% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption? | ❌ Not eligible (denied under 301/122 rules) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4823.90.67.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- 25% USITC from Section 301 (Trade Act of 1974) – targets unfair trade practices from China
- 10% IEEPA from International Emergency Economic Powers Act – applies to goods from China/Hong Kong
- Combined = 35% – high tariff level, must be factored into pricing
🎯 2. 4810.14.70.40 — Writing Paper (Fiber Ratio Compliant)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis? | ❌ Not eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4810.14.70.40 → FOOTNOTE:9903.88.01 |
📌 Important Note:
- This code applies only if the non-mechanical/chemical mechanical fiber ratio is within limits (e.g., ≤50% non-mechanical fibers)
- Must provide fiber composition report to avoid audit risk
🎯 3. 4802.62.10.00 — Writing Paper (Meets Definition)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis? | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4802.62.10.00 → FOOTNOTE:9903.88.01 |
📌 Key Requirement:
- Must meet "writing paper" definition per US Customs rules (e.g., smooth surface, suitable for ink/pen)
- No coating, no special finish
🎯 4. 4802.62.30.00 — Uncoated Paper with Mechanical Fibers
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis? | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4802.62.30.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Applies only if mechanical fibers are present (common in CMP paper)
- No coating → essential for eligibility
🎯 5. 4823.90.86.80 — Other Paper & Cellulose Products (Catch-All)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis? | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4823.90.86.80 → FOOTNOTE:9903.88.01 |
📌 When to Use This?
- If no other code fits perfectly (e.g., ambiguous fiber content, borderline size)
- Last resort – but still applies 35% total duty
🛠️ Four: Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Chemical Mechanical Pulp Diary Paper, Single-Sided, < 435mm × 297mm" |
| ✅ Product Specifications | ✔️ | Include: fiber type, coating status, thickness, GSM, size |
| ✅ Fiber Composition Report | ✔️ | Critical for 4810.14.70.40 – proves compliance with fiber ratio |
| ✅ Sample Photos (with dimensions) | ✔️ | Show single-sided nature, size, and surface |
| ✅ Packing List | ✔️ | Confirm no bundling into notebooks or books |
| ✅ Certificate of Origin (CO) | ✔️ | If from China, expect 35% duty; if from Vietnam/Mexico, may qualify for exemption |
| ✅ Test Report (FCC/CE/RoHS if applicable) | ✔️ | Optional but recommended for compliance |
✅ 2.申报技巧(Key Rules to Remember)
🔥 “Size matters, fiber counts, coating no, origin changes duty!”
| Scenario | Correct HS Code | Wrong Approach |
|---|---|---|
| Single-sided, < 435×297mm, CMP pulp | 4823.90.67.00 or 4802.62.10.00 |
Misclassify as "coated" → wrong code |
| Fiber ratio within limits | 4810.14.70.40 |
Use 4802.62.30.00 without proof → audit risk |
| Contains mechanical fibers | 4802.62.30.00 |
Claim "no mechanical fibers" → false declaration |
| Bound into a diary | ❌ Not applicable | 申报为 paper → may be rejected |
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Paper is coated | Use 4802.62.20.00 → higher duty (up to 45%) |
| Size is 435mm × 297mm or larger | Use 4823.90.86.80 or 4823.90.67.00 only if size < 435mm |
| Origin is Vietnam/Mexico/Thailand | Apply for IEEPA exemption → duty drops to 0%–5% |
| Large volume shipment | Request Advance Ruling (Pre-Approval) from USCB to lock in HS Code |
| Mixed fiber types | Submit fiber analysis report to support classification |
🌍 Five: Global Market Comparison (2026 Update)
| Country | Recommended HS Code | Duty Rate | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4823.90.67.00 etc. |
35.0% (China origin) | None (but documentation critical) | High risk if misclassified |
| 🇨🇳 China | 4823.90.67.00 |
5% | CCC, RoHS | No extra tariffs |
| 🇪🇺 EU | 4823.90.67.00 |
0% (if CE compliant) | CE, REACH | No 301/IEEPA duties |
| 🇦🇺 Australia | 4823.90.67.00 |
5% | RCM | No additional duties |
| 🇯🇵 Japan | 4823.90.67.00 |
0% | PSE | No extra charges |
📌 Takeaway:
- USA is the only market with 35% duty on this product from China
- Vietnam/Mexico origin can avoid high tariffs via IEEPA exemption
📌 Six: Common Mistakes & How to Avoid Them (Real-World Risks)
❌ Mistake 1: Declaring as "coated paper" or "notebook"
👉 Result: Incorrect HS Code → duty increase, penalties, delays
❌ Mistake 2: Not providing fiber composition report
👉 Result: Customs may reject 4810.14.70.40 → forced to use higher-risk code
❌ Mistake 3: Using "writing paper" without confirming size compliance
👉 Result: If size ≥ 435mm × 297mm → incorrect classification → duty adjustment
❌ Mistake 4: Not declaring "single-sided" nature
👉 Result: May be treated as double-sided → different classification
✅ Best Practice Statement:
"Chemical Mechanical Pulp Diary Paper, Single-Sided, 210mm × 297mm, Uncoated, 80gsm, Made from CMP Pulp, Origin: China"
🎯 Seven: Final Verdict – How to Win the Customs Game
🎯 Remember the Golden Rules:
🔹 "Size under 435mm × 297mm? Yes → Use 48xx codes"
🔹 "Single-sided? Yes → No coating, no double-sided"
🔹 "Fiber ratio? Check it → Proof needed"
🔹 "China origin? 35% duty → Plan for it!"
🔹 "Change origin? Vietnam/Mexico → Get exemption!"
📌 Pro Tip:
🔹 Apply for an Advance Ruling (Pre-Clearance) from U.S. Customs before shipment
🔹 Use a qualified customs broker with experience in paper & pulp goods
🔹 Always verify size, fiber, coating, and origin before shipment
📣 Act Now!
📞 Contact a licensed customs broker + submit product samples + request HS Code pre-approval
🚀 Avoid surprise duties, delays, and penalties — secure your export success!
✨ Precise Classification = Smooth Clearance = Profit Protection!
💼 Your next shipment starts with the right HS Code — don’t gamble!
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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。