Quick Answer
As of today, our paper pulp goods classified under HS 4823.69 imported from China are subject to a 25% additional tariff under the Section 301 trade actions. This is in addition to the standard "General" duty rate.
The total duty you would pay is: General Duty Rate (Most-Favored-Nation Rate) + 25% Section 301 Tariff
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Detailed Breakdown for HS 4823.69
1. Standard Duty (Most-Favored-Nation Rate)
2. Additional Tariffs for China (Section 301)
· Additional Duty: 25%
· Legal Basis: This product was included in List 3 of the U.S. Trade Representative's (USTR) Section 301 tariffs, which took effect in September 2018.
· HTSUS Subheading: The specific tariff line you need to use for import from China is 9903.88.03. This is the "statistical suffix" that triggers the additional 25% duty.
What is HS 4823.69?
To ensure this is the correct code, it's important to know what it covers. The official description from the U.S. Harmonized Tariff Schedule (HTSUS) is:
4823.69.0000: Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other.
This is a "basket" category for various paper products not specified elsewhere. Common examples include:
· Paper labels of all kinds (not self-adhesive)
· Paper patterns for dresses or manufacturing
· Filter paper cut to shape
· Certain types of paper tags and cards
· Other miscellaneous fabricated paper articles.
Critical Note: Always verify your product's classification with a licensed customs broker. Misclassification can lead to significant penalties, overpayment of duties, or seizure of goods. The description above is a general guide.
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How to Find This Information Officially
You can confirm this yourself using the official U.S. International Trade Commission's (USITC) HTSUS database:
1. Go to the USITC HTS Search Tool.
2. Search for "4823.69".
3. Look for the "Special" duty column. For goods from China, you will see a notative "1" or "See 9903.88.03" which refers to the Section 301 tariff.
4. Search for "9903.88.03" to see the official legal language imposing the additional 25% duty on the products covered by List 3, which includes heading 4823.
Strategic Considerations
· Country of Origin Diversification: Many importers have sought to source these types of paper products from countries not subject to the Section 301 tariffs (e.g., Vietnam, India, Thailand, or European countries) to avoid the 25% duty.
· First Sale for Export Rule: If your supply chain involves multiple transactions, you may be able to value the goods for duty purposes on the "first sale" price, which could lower the dutiable value.
· No Exclusions Available: The previous exclusions for certain products under List 3 have all expired, and as of now, there are no active exclusions for HS 4823.69.
In conclusion, importing paper articles under HS 4823.69 from China incurs a significant 25% extra tariff, making it essential to factor this cost into your sourcing decisions.
