paper and paperboard excluding specific headings
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4802541000 | 35.0% | CN | US | 官方文档 |
| 4802551000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📄 Uncoated Paper & Paperboard (Writing/Printing Grade)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is "Uncoated Paper"?
This category covers uncoated paper and paperboard of a kind used for writing, printing, or other graphic purposes. It explicitly excludes paper of heading 4801 (newsprint) or 4803 (tissue, creped, etc.). It also includes non-perforated punch-cards and punch tape paper.
The classification depends heavily on fiber content, weight, and form (rolls vs. sheets):
Key Distinction Points:
- Fiber Process: Must NOT contain fibers obtained by mechanical or chemi-mechanical processes, OR such fibers must constitute ≤ 10% of the total weight.
- Form Factor: Sold in rolls OR rectangular/square sheets of any size.
- Weight Thresholds:
- < 40 g/m²: Light paper (e.g., thin writing paper).
- 40–150 g/m²: Standard writing and cover paper.
⚠️ Critical Note:
- If the paper contains > 10% mechanical fibers, it falls under different headings (e.g., 4802.56–4802.58).
- Perforated punch cards are excluded; only non-perforated types are included here.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Application Scenario | Weight & Form | Fiber Requirement |
|---|---|---|---|---|
4802.54.10.00 |
Uncoated writing paper, weighing < 40 g/m², in strips/rolls > 15 cm or sheets with one side > 36 cm & other > 15 cm | Thin writing paper, lightweight stationery | < 40 g/m² | ≤ 10% mechanical fibers |
4802.55.10.00 |
Uncoated writing and cover paper, weighing 40–150 g/m², in rolls > 15 cm width | Standard writing paper, book covers, high-quality printing | 40–150 g/m² | ≤ 10% mechanical fibers |
🔍 Important Clarification:
- Both codes require uncoated surface. Coated papers fall under headings 4810–4811.
- Hand-made paper is excluded from these subheadings (goes to 4802.95).
- If the product is hand-made, it does not use these codes.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025–2026 (Subject to current trade policies)
🎯 1. 4802.54.10.00 —— Uncoated Writing Paper (< 40 g/m²)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Eligibility | ❌ No (Section 301 goods are generally excluded from de minimis exemption for China-origin) |
| Legal Basis Path | HTSUS:4802.54.10.00 → USITC Footnote 9903.88.01 → Section 301:301.03 |
📌 Explanation:
- The base tariff is 0%, meaning the entire cost comes from the Section 301 surcharge.
- This is a high-cost item for Chinese imports.
- No general exceptions apply unless specific product exclusions are active (rare for paper).
🎯 2. 4802.55.10.00 —— Writing and Cover Paper (40–150 g/m²)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:4802.55.10.00 → USITC Footnote 9903.88.01 → Section 301:301.03 |
📌 Note:
- Identical tax treatment to4802.54.10.00.
- Applies to writing and cover paper in roll form with width > 15 cm.
- Sheets must meet specific dimension criteria if not in rolls.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: weight (g/m²), fiber composition, coating status, dimensions. |
| ✅ Certificate of Origin (CO) | ✔️ | To confirm Chinese origin and apply surcharge. |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "Uncoated Paper for Writing/Printing" with HS code. |
| ✅ Packing List | ✔️ | Detail roll dimensions or sheet sizes. |
| ✅ Fiber Content Declaration | ✔️ | Explicitly state % of mechanical vs. chemical fibers (must be ≤ 10% mechanical). |
| ✅ Third-Party Test Report | ✔️ | Recommended to prove uncoated status and fiber content. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Weight & Form Dictate Code, Fiber Content is King!"
| Scenario | Correct HS Code | Wrong Approach |
|---|---|---|
| Thin paper (<40g/m²), rolls >15cm wide | 4802.54.10.00 |
Misdeclare as heavier paper → 25% still applies but may trigger inspection |
| Standard paper (40–150g/m²), rolls | 4802.55.10.00 |
Declare as coated paper → Wrong code, potential penalty |
| Paper with >10% mechanical fibers | NOT these codes | Trying to force fit into 4802.54/55 → Customs rejection |
| Hand-made paper | 4802.95 |
Declare as standard paper → Incorrect classification |
| Coated paper | Headings 4810–4811 | Declare as uncoated → Severe misclassification |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Mixed Rolls (Different Weights) | Declare separately or use the code that matches the majority/value. |
| Paper with Perforations | Excluded from these codes. Verify if it’s punch-card tape (non-perforated is included). |
| Small Sheets (<15x36cm) | May fall under different subheadings (e.g., 4802.56–4802.58 if weight/fiber differs). Check full heading 4802. |
| Hand-made Paper | Must declare as such and use appropriate heading (4802.95). |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4802.54.10.00 / 4802.55.10.00 |
25% | Section 301 surcharge applies. Base rate is 0%. |
| 🇨🇳 China | 4802.54.10.00 / 4802.55.10.00 |
5–10% | Varies by specific subheading and trade agreements. |
| 🇪🇺 EU | 4802.55 |
0–6.5% | Depends on exact weight and fiber. No major surcharges. |
| 🇬🇧 UK | 4802.55 |
0–6.5% | Post-Brexit rates similar to EU. |
| 🇯🇵 Japan | 4802.55 |
0–3.8% | FTA benefits may apply if certified. |
📌 Conclusion:
- USA is the most expensive market for Chinese uncoated writing/printed paper due to the 25% Section 301 surcharge.
- No base tariff, so the entire burden is the surcharge.
- Consider sourcing from non-China origins if targeting the US market to avoid surcharges.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring coated paper as uncoated
👉 Consequence: HS Code mismatch → Penalties, delays, or retroactive tariffs.
❌ Error 2: Ignoring fiber content
👉 Consequence: If >10% mechanical fibers, wrong code → Potential misdeclaration fine.
❌ Error 3: Not specifying weight (g/m²)
👉 Consequence: Customs cannot distinguish between 4802.54 and 4802.55 → Delays or reclassification.
❌ Error 4: Declaring perforated punch cards as non-perforated
👉 Consequence: Excluded from these codes → Incorrect clearance.
✅ Correct Approach:
"Uncoated Writing Paper, 80 g/m², 100% Chemical Wood Pulp, Rolls 20 cm Width, Non-Perforated"
🎯 VII. Conclusion: Precision in Paper Classification Saves Money!
🎯 Remember:
🔹 "Weight defines the bucket, Fiber defines the eligibility!"
🔹 "25% Surtax is the Norm for US Imports from China!"
📌 Tips:
- If your paper is hand-made, do NOT use these codes.
- If your paper is coated, look to Headings 4810–4811.
- For US imports, budget for the 25% surcharge as a standard cost.
📣 Immediate Action:
📞 Consult with a customs broker to verify fiber content and weight specifications.
🚀 Ensure your commercial invoice explicitly states "Uncoated," "Weight g/m²," and "Non-Perforated" to avoid clearance issues.
✨ Professional clearance starts with precise classification!
💼 Every percent matters in paper trade margins!
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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。