photo paper a4 size
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4823906000 | 35.0% | CN | US | 官方文档 |
| 4823906700 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📸 Photo Paper (A4 Size)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Coated Paper Products
📌 Part 1: Product Definition & Classification: Do You Truly Understand "Coated Photo Paper"?
Photo paper, specifically A4 size, is a specialized substrate used for high-quality image printing. In international trade, its classification is strictly determined by its coating and specific end-use articles, not just its material (paper).
Key Distinction: * General Coated Paper (Sheets/Cut to size): Falls under heading 4823. This is the most common category for standard A4 photo paper sheets used in office printers or consumer inkjet/laser printers. * Specific Articles (Gaskets/Seals): If the paper is cut into specific shapes for sealing purposes (e.g., gaskets, washers), it falls under a different subheading within 4823.
⚠️ Critical Classification Point:
- If the A4 paper is cut to size and intended for printing/general use → It is classified as "Other articles of paper... Of coated paper".
- If the A4 paper is processed into gaskets or seals → It is classified under "Gaskets, washers and other seals".
- Note: Most "A4 Photo Paper" sold commercially is the former (general coated paper articles), but if the HS Code provided in the data specifically targets gaskets/seals or other coated articles, we must align with the specific description provided in<DATA>.
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided <DATA>, here are the two possible classifications for paper products, including A4 photo paper (depending on specific use/cut):
| HS Code | Product Description | Applicable Scenario | Key Characteristic |
|---|---|---|---|
4823.90.60.00 |
Other paper, paperboard...: Other: Of coated paper: Gaskets, washers and other seals | A4 paper cut into specific seal shapes; industrial gaskets made of coated paper | ✅ Specific Use (Seals) |
4823.90.67.00 |
Other paper, paperboard...: Other: Of coated paper: Other | Standard A4 photo paper sheets; general coated paper articles not specified elsewhere | ✅ General Coated Paper |
🔍 Important Note for A4 Photo Paper:
- If you are importing standard A4 photo paper sheets for printing, it likely falls under4823.90.67.00("Other" coated paper articles).
- If the A4 paper is specifically cut and used as gaskets or seals, it falls under4823.90.60.00.
- Both codes carry the same tariff rate in this dataset, simplifying the cost calculation.
💰 Part 3: 2026 Latest Tariff Rate Details (Including Surtaxes)
✅ Applicable Country: USA (US)
✅ Origin: China (CN) (Based on the surtax structure typical for US-China trade)
✅ Effective Date: Current applicable rates as per<DATA>
🎯 1. 4823.90.60.00 – Coated Paper Gaskets/Seals (or A4 Paper used as Seals)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Additional Surtax | 25.0% (Section 301 / USITC Footnote) |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| Legal Basis | Section 301 Tariff List |
📌 Explanation:
- The base tariff for coated paper articles is often 0%, but due to trade policies, a 25% surtax is applied.
- Total Effective Rate: 25%. This is a high tariff compared to uncoated paper (which may have lower or zero surtaxes).
🎯 2. 4823.90.67.00 – Other Coated Paper Articles (Standard A4 Photo Paper)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Additional Surtax | 25.0% (Section 301 / USITC Footnote) |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| Legal Basis | Section 301 Tariff List |
📌 Explanation:
- Even though this is "Other" coated paper, it still falls under the same surtax category.
- Total Effective Rate: 25%.
- No de minimis exemption usually applies for Section 301 goods.
🛠️ Part 4: Customs Clearance Practical Advice (Pitfall Avoidance)
✅ 1. Documentation Checklist (Essential)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "Coated Paper", "A4 Size", "Photo Quality", "Usage (Printing/Sealing)". |
| ✅ Commercial Invoice | ✔️ | Must match HS Code description. Use terms like "Coated Paper Sheets" or "Paper Gaskets". |
| ✅ Packing List | ✔️ | Detail dimensions, weight, and quantity. |
| ✅ Certificate of Origin (CO) | ✔️ | If not from China, may reduce surtax. |
| ✅ Material Safety Data Sheet (MSDS) | Optional | If coated with chemicals, may be required. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Coated Paper, 25% Tax! Be Precise with Description!"
| Situation | Correct Declaration | Incorrect Practice |
|---|---|---|
| Standard A4 Photo Paper (Printing) | 4823.90.67.00 – "Coated Paper Sheets, A4" |
Misclassifying as uncoated paper (0% surtax) → Risk of Penalty |
| A4 Paper Cut into Gaskets | 4823.90.60.00 – "Coated Paper Gaskets" |
Declaring as "Office Supplies" → Wrong Code |
| Any Coated Paper from China | Apply 25% Surtax | Assuming 0% because base rate is 0% → Underpayment |
✅ 3. Special Cases
| Situation | Handling Advice |
|---|---|
| Import from Non-China Origin | If from Vietnam/Thailand/etc., Section 301 surtax may not apply → Check FTAs. |
| Sample Shipments | Even samples are subject to surtax if declared as commercial goods. |
| Mixed Containers | If mixed with other paper types, separate declarations are required to avoid misclassification. |
🌍 Part 5: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4823.90.67.00 |
25% (China Origin) | High surtax on coated paper |
| 🇨🇳 China | 4823.90.67.00 |
~6-9% | Import tariff to China |
| 🇪🇺 EU | 4823.90 |
~6.5% | No Section 301 surtax |
| 🇯🇵 Japan | 4823.90 |
~8% | Standard MFN rate |
📌 Conclusion:
- USA imposes the highest cost for Chinese-origin coated paper due to the 25% surtax.
- EU and Japan have standard tariffs but no political surtaxes.
- Supply Chain Tip: If targeting the US, consider sourcing coated paper from non-China origins (e.g., Vietnam, India) to avoid the 25% surtax.
📌 Part 6: Common Mistakes & Pitfalls
❌ Mistake 1: Declaring "Photo Paper" as "Uncoated Paper" to avoid surtax.
👉 Consequence: Customs inspection will reveal the coating → Confiscation + Fine + Back Taxes.
❌ Mistake 2: Ignoring the "Cut to Size" detail.
👉 Consequence: HS Code 4823 requires goods to be "cut to size or shape". Rolls are classified under 4810/4811. Declaring rolls as 4823 → Rejection.
❌ Mistake 3: Assuming "Office Paper" and "Photo Paper" have the same tax rate.
👉 Consequence: Coated photo paper has a higher risk of scrutiny and specific surtaxes. Always verify the Coated status.
✅ Correct Practice:
"Coated Photographic Paper, A4 Size, White Gloss, 200gsm, Cut to Size, For Inkjet Printing"
🎯 Part 7: Conclusion: Precision Saves Money!
🎯 Remember:
🔹 "Coated Paper = 25% Surtax (China to US)"
🔹 "Gaskets vs. Sheets: Correct Code, Correct Duty"
🔹 "Declare Coated, Declare Cut, Declare Origin!"
📌 Pro Tip:
If you are importing large volumes, consider applying for an Exclusion under Section 301 if your specific photo paper is not covered, or explore Duty Drawback programs if re-exporting.
📣 Immediate Action:
📞 Confirm HS Code with your customs broker:
4823.90.67.00(General) or4823.90.60.00(Gaskets).
🚀 Plan for 25% additional cost in your profit margin for US imports.
✨ Professional Clearance, Start with Accurate Classification!
💼 Your margins depend on precise HS Codes!
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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。