食品级涂层纸垫片
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4823908000 | 35.0% | CN | US | 官方文档 |
| 4823906000 | 35.0% | CN | US | 官方文档 |
| 8484900000 | 37.5% | CN | US | 官方文档 |
商品图片
AI分析
🍽️ Food-Grade Coated Paper Gaskets (Food-Grade Paper Gaskets)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Food-Grade Paper Gaskets"?
Food-grade coated paper gaskets are critical sealing components used in food processing, packaging, beverage, and dairy industries. They are designed to prevent leakage, protect product integrity, and comply with strict hygiene standards.
In international trade, they are classified based on material composition, function, and presence/absence of metal or other non-paper layers:
Coated Paper Gaskets (Pure Paper):
- Made entirely of food-grade paper with a safe coating (e.g., silicone, PTFE, wax).
- No metal, plastic, or rubber layers.
- Intended for low-pressure, low-temperature sealing in food contact applications.
Composite or Functional Gaskets (Paper + Other Materials):
- May include a thin non-paper layer (e.g., adhesive, foil backing).
- Must be evaluated for composite material rules to avoid misclassification under rubber/metal gaskets (HS 8484).
⚠️ Critical Classification Point:
- If the gasket is 100% paper-based with only a food-safe coating → Classify under 4823 (Paper/Paperboard articles).
- If the gasket contains any metal, rubber, or plastic layer (even as a backing) → May be classified under 8484 (Sealing rings, gaskets, etc.).
- Misclassification risk: Declaring as 8484 when it's 4823 can lead to underpayment of duties; vice versa can trigger customs delays or penalties.
📦 II. HS Code Classification Details (2026 Latest Tariff Reference)
| HS Code | Product Description | Application Scenario | Material Composition |
|---|---|---|---|
4823.90.80.00 |
Paper gaskets, paper-based only, with food-grade coating | Food packaging, beverage lines, dairy processing | ✅ 100% Paper + Safe Coating |
4823.90.60.00 |
Paper gaskets, paper-based, flat/die-cut shape, no metal conflict | General food sealing, gasket rolls, die-cut sheets | ✅ 100% Paper + Safe Coating |
8484.90.00.00 |
Paper-based gaskets as sealing components, no metal composite | If classified as "gasket" due to functional design | ⚠️ Paper + Possible Adhesive/Backing (must verify) |
🔍 Key Reminder:
- 4823.90.80.00 / 4823.90.60.00: Apply to pure paper gaskets with only a food-safe coating.
- 8484.90.00.00: Only if the gasket is functionally treated as a "sealing ring/gasket" AND does not contain metal (but may have adhesive).
- Do not misclassify as rubber/metal gaskets (8484.10–8484.80) unless they actually contain those materials.
💰 III. 2026 Latest Tariff Rate Breakdown (Including附加 Taxes, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (for subsequent imports)
🎯 1. 4823.90.80.00 —— Paper Gaskets (Pure Paper, Food-Grade Coated)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Supplementary Tariff | +25% (from USITC Footnote 9903.88.01) |
| IEEPA Supplementary Tariff | +10% (for Chinese/HK products, effective Nov 10, 2025) |
| Total Tariff Rate | 35% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4823.90.80.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- "USITC Supplementary Tariff 25%" is under Section 301 of the US Trade Act (China-specific).
- "IEEPA 10%" is under the International Emergency Economic Powers Act (targeting Chinese goods).
- Total 35% is high for a paper product — must be factored into cost modeling!
🎯 2. 4823.90.60.00 —— Paper Gaskets (Flat/Die-Cut, No Metal)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| USITC Supplementary Tariff | +25% |
| IEEPA Supplementary Tariff | +10% |
| Total Tariff Rate | 35% |
| Tax Calculation | CIF × 35% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4823.90.60.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Same tariff as above; both 4823 subheadings attract 35% total duty.
- Applies to all pure paper gaskets, including die-cut shapes, roll forms, and food-grade coated variants.
🎯 3. 8484.90.00.00 —— Paper-Based Gaskets (Sealing Components, No Metal Composite)
| Item | Content |
|---|---|
| Base Tariff Rate | 2.5% |
| USITC Supplementary Tariff | +25% |
| IEEPA Supplementary Tariff | +10% |
| Total Tariff Rate | 37.5% |
| Tax Calculation | CIF × 37.5% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:8484.90.00.00 → FOOTNOTE:9903.88.01 |
📌 Critical Note:
- This classification applies only if the gasket is functionally treated as a "gasket/sealing component" AND does not contain metal.
- 37.5% is slightly higher than 4823 due to 2.5% base tariff.
- Avoid this classification if the product is pure paper — 4823 is cheaper (35% vs. 37.5%).
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation (All Mandatory)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must include coating type (e.g., silicone, PTFE), food-grade certification (FDA, EFSA), dimensions, thickness. |
| ✅ Composition Declaration | ✔️ | Confirm no metal, rubber, or plastic layers — only paper + food-safe coating. |
| ✅ Product Photos (with Label) | ✔️ | Show die-cut shape, coating texture, and packaging (must not show metal backing). |
| ✅ Third-Party Lab Report | ✔️ | FDA 21 CFR 176/177, EFSA 10/2017 compliance test. |
| ✅ Commercial Invoice | ✔️ | Must state "Food-Grade Coated Paper Gasket" — NOT "Sealing Ring" or "Gasket" alone. |
| ✅ Certificate of Origin (CO) | ✔️ | For origin verification; if from non-China, may qualify for exemption. |
| ✅ Packing List | ✔️ | Clearly separate gaskets from any non-paper components (e.g., adhesive rolls). |
✅ 2. Declaration Strategy (Key Mnemonics)
🔥 "Pure Paper = 4823, 35% Total; Mixed = 8484, 37.5% Avoid!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Pure paper gasket with food coating | 4823.90.80.00 or 4823.90.60.00 |
Declared as 8484.90.00.00 → +0.5% duty, risk of audit |
| Gasket with adhesive backing (no metal) | 8484.90.00.00 |
Declared as 4823 → Underpayment, potential penalty |
| Gasket with metal foil layer | ❌ Not allowed under 4823/8484.90 | Must be classified under rubber/metal gaskets (8484.10–8484.80) |
| "Food-Grade Gasket" generic term | ❌ Too vague | Must specify "Coated Paper Gasket" in description |
✅ 3. Special Case Handling
| Scenario | Recommendation |
|---|---|
| OEM Custom Shapes | Provide design drawing + coating spec; avoid "gasket" generic term. |
| Gasket with Adhesive Roll | Declare gasket and adhesive separately; adhesive may be 3919 (plastic tape). |
| Food-Grade Coating Certification | Must include FDA 21 CFR 176.170/177.1720 or EFSA 10/2017 report. |
| Multi-Layer Gasket (Paper + Adhesive) | If adhesive is <5% weight, may still qualify for 4823; verify with lab report. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 4823.90.80.00 / 4823.90.60.00 |
35% (China) | FDA + RoHS | 8484 is 37.5%; avoid unless necessary |
| 🇨🇳 China | 4823.90.80.00 / 4823.90.60.00 |
5% | CCC + RoHS | No extra surcharges |
| 🇪🇺 EU | 4823.90.80.00 / 4823.90.60.00 |
0% (if CE) | CE + EFSA | No surcharges |
| 🇦🇺 Australia | 4823.90.80.00 / 4823.90.60.00 |
5% | RCM | No surcharges |
| 🇯🇵 Japan | 4823.90.80.00 / 4823.90.60.00 |
0% | PSE | No surcharges |
📌 Conclusion:
- USA is the only market with high surcharges (35% for paper gaskets).
- China-origin food-grade paper gaskets face 35% duty — costly for US importers.
- Consider sourcing from Vietnam, Mexico, or Thailand to avoid IEEPA 10% surcharge.
📌 VI. Common Mistakes & Pitfall Avoidance (Lessons Learned)
❌ Mistake 1: Declaring pure paper gaskets as 8484.90.00.00
👉 Result: Pay 37.5% instead of 35% — unnecessary 0.5% loss per shipment.
❌ Mistake 2: Using "Gasket" without specifying "Paper"
👉 Result: Customs may assume rubber/metal → Classify under 8484.10+ → Tariff up to 200%!
❌ Mistake 3: No food-grade certification provided
👉 Result: Goods held at port → Delay + Storage Fees → Potential Return.
❌ Mistake 4: Misdeclaring "coated paper" as "paper with glue"
👉 Result: If glue is >5%, may be classified as 3919 (plastic tape) → Tariff 5% + surcharges → Higher total duty.
✅ Correct Practice:
"Food-Grade Coated Paper Gasket, Die-Cut, Silicone Coating, FDA 21 CFR 176.170 Compliant, Model FG-2026, 1000 Units, China Origin"
🎯 VII. Conclusion: Accurate Classification = Cost Savings & Smooth Clearance!
🎯 Remember the Mnemonic:
🔹 "Pure Paper = 4823, 35% Total; Mixed = 8484, 37.5% Avoid!"
🔹 "HS Code Determines Duty, 0.5% Difference = $5,000 Loss on $1M Shipment!"
📌 Pro Tip:
If your gaskets are originated from Vietnam, Mexico, Thailand, or Malaysia, you can apply for IEEPA exemption → Tariff drops to 0%–5%.
Strongly recommend: Apply for Advance Ruling (AR) before first shipment to avoid clearance delays.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product specs + Apply for HS Code Advance Ruling
🚀 Let your food-grade paper gaskets clear customs smoothly, reduce costs, and maximize profits!
✨ Professional Clearance Starts with Precise Classification!
💼 Every cent of your cost deserves precise calculation!
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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。