filter paper
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4823209000 | 35.0% | CN | US | 官方文档 |
| 4823201000 | 35.0% | CN | US | 官方文档 |
| 4805919000 | 35.0% | CN | US | 官方文档 |
| 8421290065 | 35.0% | CN | US | 官方文档 |
| 4805400000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
☕ Coffee Filter Paper: HS Code Classification & U.S. Customs Clearance Guide (2026)
🌐 HS Code Reference & Customs Strategy | 2026 Latest Tariff Analysis | Professional Clearance Protocol
📌 1. Product Definition & Classification: Do You Really Understand "Coffee Filter Paper"?
Coffee filter paper, a specialized cellulose-based product designed for liquid filtration in domestic and commercial coffee brewing systems. In international trade, its classification hinges on material structure, processing level, and intended use.
Key Distinctions: * Standard Filter Paper (Cellulose): Uncoated or lightly treated, used for simple straining. Classified under Chapter 48 (Paper Products). * Precision/Industrial Filter Paper: High-density, often pre-formed or part of a filtering apparatus. May fall under Chapter 84 (Machinery) if deemed a "part of a filtering device." * Critical Warning: Misclassification between "Paper Product" and "Machinery Part" can lead to severe duty discrepancies and customs delays.
⚠️ Key Classification Logic:
- If it is a flat sheet, roll, or pre-folded paper with no mechanical integration → Chapter 48 (Paper).
- If it is integrated into a functional unit or considered a precision component of a filtering machine → Chapter 84 (Machinery).
📦 2. HS Code Classification Matrix (2026 Latest Tariff Schedule)
| HS Code | Product Description | Application Scenario | Classification Rationale |
|---|---|---|---|
4823.20.90.00 |
Coffee Filter Paper: Paper-based filtering paper/board | General household/commercial use | Summary: "Coffee filter paper, material is paper, belongs to filtering paper and board category." |
4823.20.10.00 |
Coffee Filter Paper: Paper product matching filtering paper characteristics | Standard coffee brewing | Summary: "Paper products, form and use conform to filtering paper classification features." |
4805.91.90.00 |
Coffee Filter Paper: Sheet/filtration paper, uncoated | Basic filtration needs | Summary: "Material is paper, sheet/filtration paper, within uncoated processing scope." |
8421.29.00.65 |
Coffee/Precision Filter Paper: Liquid filtration device | Integrated filtering systems | Summary: "Purpose is liquid filtration, belongs to liquid filtering apparatus category." |
4805.40.00.00 |
Coffee Filter Paper: Name and classification fully consistent with filtering paper | High-volume commercial use | Summary: "Name and classification fully consistent with filtering paper in use and material." |
🔍 Critical Reminder:
- HS Codes 4823 & 4805 treat the product as a paper good.
- HS Code 8421 treats the product as a mechanical component (liquid filter).
- All listed HS Codes currently face a 35% Total Duty Rate due to U.S. trade policies.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Ongoing (Including imports after Nov 10, 2025)
🎯 1. Paper-Based Filter Papers (4823.20.90.00, 4823.20.10.00, 4805.91.90.00, 4805.40.00.00)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Tariff | +25.0% (Additional Duty for Chinese Goods) |
| Section 122 Duty | +10.0% (Specific Duty for Certain Goods) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible (Denied under current Section 301/122 rules for paper products) |
| Legal Basis Path | Section 301 → Section 122 → USITC:4823/4805 |
📌 Explanation:
- The 25% is the standard retaliatory tariff under Section 301 against China.
- The 10% is a specific additional duty (Section 122) often applied to certain consumer goods.
- Total 35% is a high barrier, requiring precise cost structuring and potential supply chain adjustments.
🎯 2. Liquid Filtering Apparatus Component (8421.29.00.65)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Tariff | +25.0% (Additional Duty for Chinese Goods) |
| Section 122 Duty | +10.0% (Specific Duty for Certain Goods) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Section 301 → Section 122 → USITC:8421.29.00.65 |
📌 Note:
- Even though classified as a machine part (8421), it still incurs the same 35% total rate.
- Misclassification Risk: Declaring a simple paper sheet as8421to "look" like a machine part may trigger customs audits if the product lacks mechanical integration. Stick to the physical reality of the product.
🛠️ 4. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material composition (e.g., 100% Cellulose), dimensions, ply count, coating status. |
| ✅ Product Photos | ✔️ | Clear images showing the product in its packaging, highlighting "Coffee Filter" usage. |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Coffee Filter Paper" and not vague terms like "Paper Goods." |
| ✅ Packing List | ✔️ | Weight, dimensions, and quantity per carton. |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for proving Chinese origin to apply the correct Section 301/122 duties. |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | If any chemical coatings are used, even if minimal. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material Defines Code, Use Defines Context, Transparency Saves Money!"
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| Standard Cone/Flat Filters | 4823.20.90.00 or 4823.20.10.00 |
Vague "Paper Stuff" |
| Uncoated Bulk Sheets | 4805.91.90.00 |
Declaring as "Finished Filter" if not |
| Integrated with Machine | 8421.29.00.65 |
Declaring as paper if it's a functional unit |
| Bulk Commercial Rolls | 4805.40.00.00 |
Under-declaring value |
✅ 3. Special Case Handling
| Situation | Recommendation |
|---|---|
| OEM/Private Label | Provide brand authorization and design specs to prevent "Intellectual Property" flags. |
| Mixed Containers | Clearly segregate filter paper from other goods (e.g., coffee beans, machines) to avoid cross-contamination of duties. |
| Low-Value Shipments | ❌ No De Minimis Exemption: Do not attempt to split shipments to avoid the 35% duty; CBP tracks patterns. |
| Pre-Coated Filters | Ensure coating is not classified as "chemical processing" that might shift HS code to 4823.40 or 4823.90. |
🌍 5. Global Market Clearance Comparison (2026)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 4823.20.90.00 |
35% (CN Origin) | FDA Contact (Food Contact Material) | High duty; ensure food-grade certification. |
| 🇨🇳 China | 4823.20.90.00 |
5% | None | Low duty for import into China. |
| 🇪🇺 European Union | 4823.20.00 |
6.5% | CE (if applicable), Food Contact | No Section 301/122 equivalent. |
| 🇬🇧 United Kingdom | 4823.20.00 |
6.5% | UKCA (if applicable) | Post-Brexit rules apply. |
| 🇯🇵 Japan | 4823.20.00 |
3.2% | Food Sanitation Act | Low duty, strict food safety checks. |
📌 Conclusion:
- The U.S. is the most expensive market for Chinese-made filter paper due to the 35% cumulative duty.
- European and Asian markets offer significantly lower tariff barriers (3-7%).
- Supply Chain Strategy: Consider sourcing from non-China origins (e.g., Vietnam, Brazil) if targeting the U.S. market to mitigate Section 301/122 duties.
📌 6. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "Coffee Filters" as general "Paper Towels" (4823.90)
👉 Consequence: Customs reclassification → Back taxes + Penalties. Filter paper has specific HS codes under 4823.20.
❌ Error 2: Ignoring Section 122 Duty
👉 Consequence: Underpayment of the additional 10%. Total duty is not just 25% but 35%.
❌ Error 3: Vague Description: "Paper for Coffee"
👉 Consequence: Customs delays for further inquiry. Use precise terms: "Cellulose Coffee Filter Paper, Uncoated, Cone Shape."
❌ Error 4: Attempting De Minimis (Under $800) Splitting
👉 Consequence: CBP's "de minimis abuse" enforcement is strict. Multiple small shipments from China are flagged and audited.
✅ Correct Practice:
"Coffee Filter Paper, 100% Virgin Wood Pulp, Uncoated, Cone Shape, 1-2 Ply, Food Grade Contact, Model XYZ, Origin China"
🎯 7. Conclusion: Precise Classification, Cost Control, Efficient Clearance
🎯 Remember the Mantra:
🔹 "Paper or Part? Check the Code. 25% + 10% = 35% Total Load."
🔹 "HS Code4823is your friend,8421is for machines, don't mix them."
📌 Pro Tip:
If your filter paper is originating from Brazil, Canada, or Vietnam, you avoid the 25% Section 301 duty.
Brazil: May qualify for GSP or lower duties.
Canada: USMCA may apply 0% duty.
Vietnam: Subject to anti-dumping duties in some cases, but often avoids Section 301.
Recommendation: Apply for an Advance Ruling (CBP Form 593)* before shipping to confirm the exact HS Code and duty liability.
📣 Immediate Action:
📞 Contact a Licensed Customs Broker + Provide Product Specs + Verify Origin Certificate
🚀 Ensure Your Coffee Filters Clear U.S. Ports Smoothly, Efficiently, and Profitably!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Duty 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。