paper cards
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4911998000 | 17.5% | CN | US | 官方文档 |
| 4823903100 | 35.0% | CN | US | 官方文档 |
| 4823908680 | 35.0% | CN | US | 官方文档 |
| 4911914040 | 17.5% | CN | US | 官方文档 |
| 9504400000 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
🃏 Paper Cards (Paper Playing Cards & Printed Cards)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional通关 Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Paper Cards"?
"Paper Cards" is a broad term that typically refers to printed cards made of paper or cardboard, used for games (playing cards, board game components), collectibles, trading cards, or business/promotional materials. In international trade, the correct HS Code depends heavily on:
- Material Composition (Paper vs. Plastic-coated)
- Function/Use (Gaming, Printing, General Paper Products)
- Specific Characteristics (e.g., Poker cards, Trading cards, Business cards)
⚠️ Key Distinction Point:
- If the cards are primarily for gaming/play (e.g., Poker, Board Games) → Likely under Chapter 95 (Toys/Games)
- If the cards are primarily printed materials (e.g., Trading Cards, Business Cards, Postcards) → Likely under Chapter 49 (Printed Materials)
- If the cards are general paper products without specific printing or gaming function → Likely under Chapter 48 (Paper Products)
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the 6 possible HS Codes for "Paper Cards" with their corresponding tax rates and rationales:
| HS Code | Product Description | Summary Rationale | Total Tax Rate | Tax Breakdown (US Import from China) |
|---|---|---|---|---|
| 4911.99.80.00 | Other printed matter (paper-based) | Based on paper material, fits printed category; cards are a form of printed matter | 17.5% | Base: 0% Add. Tariff (Section 301): 7.5% Section 122 Tariff: 10% |
| 4823.90.31.00 | Other paper/cardboard articles (catch-all) | Fits paper/cardboard material; other catch-all category; description missing does not judge false | 35.0% | Base: 0% Add. Tariff (Section 301): 25.0% Section 122 Tariff: 10% |
| 4823.90.86.80 | Other cut-to-size/shape paper products | Paper matches coding material; cards are paper products cut to size or shape | 35.0% | Base: 0% Add. Tariff (Section 301): 25.0% Section 122 Tariff: 10% |
| 4911.91.40.40 | Pictures, designs, photos (printed) | Cards fall within printed matter; paper material; fits picture/design photo-type printed matter | 17.5% | Base: 0% Add. Tariff (Section 301): 7.5% Section 122 Tariff: 10% |
| 9504.40.00.00 | Playing cards (poker-type) | Inferred as paper sheet objects; fits material logic and use characteristics of poker cards | 10.0% | Base: 0% Add. Tariff (Section 301): 0% Section 122 Tariff: 10% |
| 9504.90.60.00 | Other game components (board/card games) | Paper cards used as game components; fits board game or poker game type use | 10.0% | Base: 0% Add. Tariff (Section 301): 0% Section 122 Tariff: 10% |
🔍 Critical Reminder:
- Gaming Use (9504.xxxx) has the lowest tax (10%) because Section 301 tariffs are 0% for toys/games from China (as of current data).
- Printing Use (4911.xxxx) has medium tax (17.5%) due to 7.5% Section 301 + 10% Section 122.
- General Paper Products (4823.xxxx) has the highest tax (35%) due to 25% Section 301 + 10% Section 122.
- Always prioritize Function over Material if the cards are clearly for gaming.
💰 III. 2026 Latest Tariff Rate Detailed Explanation (Including Surcharges, Policy Additions)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 4911.99.80.00 & 4911.91.40.40 —— Printed Matter (Non-Game Cards)
| Item | Content |
|---|---|
| Base Rate | 0% (ad valorem) |
| USITC Add. Tariff (Section 301) | +7.5% (Footnote 9903.88.01) |
| IEEPA Add. Tariff (Section 122) | +10% (Targeting China/HK products, from Nov 10, 2025) |
| Total Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligible? | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4911.99.80.00 / 4911.91.40.40 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- "7.5% Section 301 Tariff" comes from Section 301 of the US Trade Act;
- "10% Section 122 Tariff" is the additional tariff imposed on Chinese products under the International Emergency Economic Powers Act;
- Total 17.5% is a moderate-high tax, must be predicted in advance!
🎯 2. 4823.90.31.00 & 4823.90.86.80 —— General Paper Products (Non-Specific, Non-Game, Non-Printed-Specific)
| Item | Content |
|---|---|
| Base Rate | 0% |
| USITC Add. Tariff (Section 301) | +25% |
| IEEPA Add. Tariff (Section 122) | +10% |
| Total Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligible? | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4823.90.31.00 / 4823.90.86.80 → FOOTNOTE:9903.88.01 |
📌 Note:
- Both codes have the same tax rate;
- Even if the cards are "plain paper" without specific printing or gaming function, they fall under this high-tax category.
- This is the highest tax bracket – avoid if possible by reclassifying under Chapter 49 or 95.
🎯 3. 9504.40.00.00 & 9504.90.60.00 —— Gaming Cards (Poker, Board Game Components)
| Item | Content |
|---|---|
| Base Rate | 0% |
| USITC Add. Tariff (Section 301) | 0% (Toys/Games are exempt from Section 301) |
| IEEPA Add. Tariff (Section 122) | +10% |
| Total Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Eligible? | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:9504.40.00.00 / 9504.90.60.00 → FOOTNOTE:9903.88.01 |
📌 Advantage:
- Lowest tax rate (10%) among all options;
- Section 301 tariff is 0% for toys and games – this is a huge cost-saving advantage;
- Applicable to: Poker cards, Trading cards (if used for games), Board game cards, Playing cards.
🛠️ IV. Customs Clearance Practical Advice (Battlefield Pit-Avoidance Guide)
✅ 1. Preparation Checklist (All Must Be Provided)
| Material | Must Provide | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Include material (paper weight, coating), size, quantity, function (game/printing) |
| ✅ Product Photos | ✔️ | Clear images showing design, packaging, and any game-related text/logos |
| ✅ Commercial Invoice | ✔️ | Clearly state "Playing Cards" or "Game Components" if applicable |
| ✅ Packing List | ✔️ | Detail contents, weight, dimensions |
| ✅ Origin Certificate (CO) | ✔️ | If not from China, may qualify for preferential rates |
| ✅ Game Function Declaration | ✔️ | If classifying under 9504, provide evidence of gaming use (e.g., "Poker Cards," "Board Game Components") |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Function First, Material Second, Game Use Saves Tax!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Playing Cards / Poker Cards | 9504.40.00.00 or 9504.90.60.00 |
Misdeclare as "Printed Matter" → 17.5% or 35% |
| Trading Cards (for Games) | 9504.90.60.00 |
Misdeclare as "Paper Products" → 35% |
| Business Cards / Promotional Cards | 4911.99.80.00 |
Misdeclare as "Game Components" → Audit risk |
| Plain Paper Cards (No Print, No Game) | 4823.90.86.80 |
N/A |
| Cards with Specific Design/Photo Print | 4911.91.40.40 |
Misdeclare as "Game" if not for gaming |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Trading Cards (e.g., Pokémon, Magic) | If used for gaming, classify under 9504.90.60.00 (10%). If sold as collectibles/printing, classify under 4911.99.80.00 (17.5%). Provide evidence of gaming use for lower tax. |
| Business Cards | Always classify under 4911.99.80.00 (17.5%). Do not attempt to classify as gaming. |
| Cardboard Game Components | If part of a board game set, classify the entire set under 9504 if possible. Individual cards may still be classified under 9504.90.60.00. |
| Mixed Shipments (Games + Printing) | Declare separately. Games under 9504, Printing under 4911. Do not mix to avoid misclassification penalties. |
🌍 V. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9504.40.00.00 / 9504.90.60.00 |
10% (China) | None specific | Lowest tax if classified as gaming. Avoid 4823 (35%). |
| 🇨🇳 China | 9504.40.00.00 |
5% | CCC (if applicable) | No additional surcharges. |
| 🇪🇺 EU | 9504.40.00.00 |
0% (if CE compliant) | CE + REACH | No surcharges. |
| 🇬🇧 UK | 9504.40.00.00 |
0% | UKCA | No surcharges. |
| 🇯🇵 Japan | 9504.40.00.00 |
0% | PSE (if electronic) | No surcharges. |
📌 Conclusion:
- USA is the only major market with significant surcharges (Section 301 + Section 122);
- Classifying as "Gaming" (9504) saves 7.5%–25% vs. "Printing" or "General Paper";
- China-made paper cards in the US face 10%–35% tariffs – proper classification is critical.
📌 VI. Common Mistakes & Pit-Avoidance Guide (Blood & Tears Lessons)
❌ Mistake 1: Classifying "Playing Cards" as "General Paper Products" (4823.90.86.80)
👉 Consequence: Tax jumps from 10% to 35% → Extra 25% cost!
❌ Mistake 2: Classifying "Trading Cards" as "Printed Matter" (4911.99.80.00) when used for Gaming
👉 Consequence: Tax increases from 10% to 17.5% → Extra 7.5% cost!
❌ Mistake 3: Not declaring "Game Function" in commercial invoice
👉 Consequence: Customs may reclassify under higher-tariff categories → Delays + Fines!
❌ Mistake 4: Using vague descriptions like "Paper Sheets" instead of "Playing Cards"
👉 Consequence: Customs cannot determine function → Audit Risk + Potential Misclassification!
✅ Correct Practice:
"Poker Cards, Paper, Standard Size, for Gaming Use, Model XYZ"
HS Code:9504.40.00.00
Tax: 10%"Trading Cards, Paper, Game Components, Model ABC"
HS Code:9504.90.60.00
Tax: 10%"Business Cards, Paper, Printed, Model DEF"
HS Code:4911.99.80.00
Tax: 17.5%
🎯 VII. Conclusion: Professional Declaration, Time & Cost Saving!
🎯 Remember the Mnemonic:
🔹 "Function First, Material Second, Game Use Saves Tax!"
🔹 "HS Code Determines Life, Tax Rate Differs 25 Points, One Step Wrong, Tax Hikes Thousands!"
📌 Pro Tip:
If your paper cards are originating from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA Exemption or lower tariffs under trade agreements (e.g., USMCA, ASEAN).
Suggest applying for Advance Ruling (Pre-classification) with US Customs (CBP) to avoid clearance risks.
📣 Immediate Action:
📞 Contact Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let your paper cards clear smoothly, export efficiently, and double your profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Your Cost Deserves Precise Calculation!
用户评价
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。