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US Duty Calculator (3-Country Comparison) - Thailand / China / India origin, HTS 4823.70.00

Switch origin between Thailand, China and India with one click and recalculate instantly as FOB changes - original Section 301 (China only, +25%), new Section 301 forced-labor tariff (Thailand/China 12.5%, India 10%), thermoformed molded-fiber AD/CVD (China only, AD 49.01%-477.90% + CVD 62.66%), plus an automatic same-shipment comparison table across the three origins.

US DutySection 301AD/CVDThailand OriginIndia OriginHTS 4823.70Molded FiberCalculator

In one sentence

Same shipment, three origins - Thailand currently 12.5%, India 10%, China 37.5% without AD/CVD (149%-578% if within the thermoformed molded-fiber orders). Use the interactive calculator below to switch origin and change the FOB value for an instant line-by-line breakdown and a three-country comparison.

Quick view (data as of 2026-09-30)

Item🇹🇭 Thailand🇨🇳 China🇮🇳 India
Base rate (MFN Column 1)FreeFreeFree
Original 301 (9903.88.03)N/A+25%N/A
New 301 forced-labor+12.5% (9903.05.77)+12.5% (9903.05.31)+10% (9903.05.44)
Thermoformed molded-fiber AD/CVDOut of scopeAD 49.01%-477.90% + CVD 62.66%-319.92%Out of scope
Current total12.5%37.5% (149%-578% with AD/CVD)10%

Fees - MPF 0.3464% ($34.58-$670.86 per entry) - HMF 0.125% (ocean only). US customs value is transaction value - international freight and insurance are excluded.

Key points by origin

  • Thailand vs China - the entire gap comes from the original 301 and AD/CVD layers - both countries pay the same 12.5% forced-labor tariff. If the product falls within the China AD/CVD scope, Thailand's advantage is overwhelming - even out of scope, it still saves 25 points.
  • Thailand vs India - only a 2.5-point gap, driven solely by India's own legislation (foreign trade policy amended on 2026-07-14 to ban forced-labor imports). If the India-US BTA is signed, Thailand's relative position may worsen.
  • Thailand watch list - ART negotiations unfinished - the "overcapacity" Section 301 investigation covers 16 economies including Thailand - the US exemption list for Thailand does not cover pulp-molded articles - transshipment is ineffective.

How to use the calculator

1. Switch origin with the buttons at the top (Thailand / China / India); 2. Edit the FOB value, ocean shipment, the two Section 301 toggles and the AD/CVD scenario - the line-by-line breakdown recalculates instantly; 3. The comparison table below automatically shows seven scenarios across the three origins at the same entered value, benchmarked against China without AD/CVD; 4. CNY conversion (editable rate) and duty-composition bars are built in.

Quoting recommendations

  • State rates as "current values" in US quotations, avoid fixed long-term prices, and keep validity within 60 days;
  • For Thailand origin, flag the pending ART and "overcapacity" 301 risks;
  • For China origin claiming out-of-scope, complete an English scope assessment before quoting;
  • Transshipment is not viable - CBP closely screens China-origin goods routed via Southeast Asia, and evasion may trigger severe penalties.

> The rates on this page rely on currently effective Federal Register actions. This calculator is for quotation reference only and does not constitute legal or customs advice - actual duties are subject to CBP's final determination.

Interactive Calculator

美国进口税费对比 — 泰国 / 中国 / 印度原产模压·压制纸浆制品 US Import Duty Comparison — HTS 4823.70.00 (Molded or Pressed Articles of Paper Pulp) · Origin: Thailand / China / India

数据基准日 Data as of: 2026‑09‑30  |  归类 HTS: 4823.70.0020（盘/碗/杯）· 4823.70.0040（其他）  |  基础税率 MFN Column 1: Free（三国相同）

测算输入 Inputs

调整数值即可实时重算 / Adjust any field to recalculate
是 Yes计征港口维护费 HMF 0.125%；空运/陆运不计 / HMF only on ocean cargo
适用 +25% 9903.88.03
适用 +12.5% 9903.05.31
完税价格 / Valuation: 美国按「成交价格」计征，国际运费与保险费不计入完税价（19 CFR 152.103）。故 FOB 价 ≈ 美国完税价。若报 CIF/DDP，须先把运保费并入。

税费明细 Duty & Fee Breakdown

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税种 / 项目 Measure Chapter 99 税率 金额 USD
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税费构成 / Duty composition

老 301 / Original 301 新 301 / Forced‑labor 反倾销 AD 反补贴 CVD MPF / HMF

同一票货、三个原产地对比 / Same Shipment, Three Origins

以当前输入的货值 US$ 30,000（FOB）测算，海运、含 MPF/HMF  ·  基准 = 中国（不含双反）
原产地 / 情景 关税 Duty MPF+HMF 税费合计 综合税负 相对中国（不含双反）

三国差异要点 / Key Points by Origin

🇹🇭 泰国 Thailand

  1. 无老 301 — 原 301 清单仅针对中国。
  2. 新 301 强迫劳动 +12.5% 9903.05.77 — 泰国因未实施/未有效执行强迫劳动进口禁令，被列入 12.5% 高档，与中国同档。这是泰国税负的主体。
  3. 无热成型模压纤维双反 — 该双反令只覆盖中国与越南。
  4. 唯一潜在 AD 风险：纸盘令 A‑549‑849 — 泰国纸盘反倾销税 5.57%–73.17%（无 CVD）。但该令范围定义为「由纸卷 / 纸张 / 纸板裁切成型」的盘子，通常归 4823.69.0040；纸浆直接模压成型的制品（4823.70）原则上不在该令范围内（须以英文 scope 文本为准，必要时申请 scope ruling）。
  5. 合计 12.5%（不含纸盘 AD）。

🇨🇳 中国 China

  1. 老 301 +25% 9903.88.03 — 2018 年起，无日落条款。
  2. 新 301 强迫劳动 +12.5% 9903.05.31 — 与中国同为最高档；这一层泰国完全一样。
  3. 热成型模压纤维双反 A‑570‑182 / C‑570‑183 — 2026‑01‑27 税令，至少 5 年；AD 49.01%–477.90%，CVD 62.66%–319.92%，最高综合 540.63%。
  4. 合计 37.5%（不含双反）；含双反 149%–578%。

🇮🇳 印度 India

  1. 无老 301、无双反。
  2. 新 301 强迫劳动 +10% 9903.05.44 — 印度 2026‑07‑14 修订外贸政策禁止强迫劳动产品进口，被下调至 10% 低档，比泰国/中国低 2.5 个百分点。
  3. 合计 10% — 三国中最低。
  4. 印美 BTA 仍在谈，尚未生效。

泰国税负结构的本质 / The real structure

  1. 泰国 vs 中国的差距全部来自"老 301"和"双反"两层，与强迫劳动关税无关——两国在 9903.05 项下同为 12.5%。
  2. 所以：只要产品落入中国热成型模压纤维双反范围，泰国就是压倒性优势（12.5% vs 149%–578%）；如果不落入双反范围，泰国仍省 25 个百分点（12.5% vs 37.5%）。
  3. 泰国 vs 印度只差 2.5 个百分点（12.5% vs 10%）——泰国没有因为"生产地优势"拿到更低档，差别仅来自印度主动立法。印度若立法完成或一旦 BTA 签署，泰国相对劣势可能扩大。
  4. 泰国商界（Thai Chamber of Commerce）认为 12.5% 不会大幅削弱出口竞争力，主因是主要竞争国税率相近。

泰国前瞻风险 / Thailand watch list

  1. ART（互惠贸易协定）谈判未完成 — 泰方称因涉及敏感议题与国内法律限制，进程可能慢于邻国。一旦签署可能获更优税率，但目前无任何优惠。
  2. 「产能过剩」301 调查 — 泰国明确在 16 个被调查经济体名单内（与中国、欧盟、越南、马来西亚、印尼、日韩同列），结果未公布，可能追加关税。
  3. 豁免清单不覆盖纸制品 — 泰国约 2,120 个税则项获豁免（集成电路、天然橡胶、树薯粉、菠萝、椰子加工品、甘蔗糖等），纸浆模塑制品不在其中。
  4. 转口无效 — 仅改变运输路线、开票国或重新包装不改变原产地；经泰国转口的中国产品仍按中国原产征税，且属 CBP 重点稽查对象（ evasion 可能面临巨额罚则）。
  5. 建议 — 报价时把 12.5% 写成"现行值"，并注明 ART 与产能过剩 301 两项待决风险；不要写死长单价。

三国共用规则 / Shared rules

  1. 基础税率 Free — 同一税号，三国 Column 1 General 均为 Free；税负全部来自 Chapter 99。
  2. IEEPA 关税已废止 — 2026‑02‑20 最高法院裁定 IEEPA 无权征税并退税；Section 122 的 10% 附加费 2026‑07‑24 到期。
  3. Section 232 不涉及 — 纸制品无 232 措施；新 301 与 232 不叠加（与老 301、双反叠加）。
  4. 手续费 — MPF 0.3464%（FY2027 起 $34.58–$670.86）；HMF 0.125%（仅海运）。美国无增值税/消费税。
  5. 退税 — 各项 301 可 drawback；AD/CVD 不可。
  6. 申报顺序 — Chapter 98 → Chapter 99 附加税（Section 301 在前）→ Chapter 1‑97 归类。顺序错会导致报关单被拒。

给不同对象的一句话结论 / One-liner conclusions

  1. 给美国进口商："泰国产 = 12.5%；中国产 = 37.5%，若落入模压纤维双反范围则为 149%–578%。"
  2. 给泰国供应商：别指望比印度便宜——你们同属强迫劳动 301 项下，泰国 12.5% vs 印度 10%，差的只有 2.5 个点；泰国真正的优势是对华。
  3. 给国内报价：对美出口若走 4823.70.0020 且为热压成型产品，双反已实质阻断；走非热压成型/非涉案形态需先做 scope 判断。
  4. 风险底线：三国税率都建立在"现行有效"的联邦公报公告上；Section 301 无日落条款但可被修改，报价有效期建议不超过 60 天。
来源 / Sources：USITC HTSUS 2026 Rev.19（Ch.48 / Ch.99）；CBP CSMS #69326983（Section 301 强迫劳动关税，2026‑07‑24 生效）；USTR Section 301 Forced‑Labor Final Action, 91 FR 47318（2026‑07‑28）；White House Presidential Memorandum（2026‑07‑23）；Commerce AD/CVD Orders — 热成型模压纤维 91 FR 3437 / 91 FR 3473（2026‑01‑27）；Commerce AD Orders — 纸盘（中国/泰国/越南），终裁 2025‑01‑22，税令 2025‑03‑20；ITC Final Determination, 91 FR 537（2026‑01‑07）；CBP Ruling N353295（2025‑09‑17）；CBP Customs User Fees FY2027, 91 FR（2026‑07‑31）；19 CFR 152.103 / 24.23；26 U.S.C. 4461；Supreme Court, Learning Resources, Inc. v. Trump（2026‑02‑20）。
免责声明：本表为测算与报价参考，不构成法律或报关意见。实际税额以 CBP 最终核定、企业具体归类/原产/申报事实及当期生效的联邦公报公告为准。
HTS 4823.70.00 · Thailand / China / India origin · 数据基准日 2026‑09‑30 · 双志包装 DNW Pack

FAQ

How much US duty applies to Thailand-origin molded fiber products?

Currently 12.5% in total - only the new Section 301 forced-labor tier (HTS 9903.05.77, same tier as China). No original Section 301 (China only) and no thermoformed molded-fiber AD/CVD (covers China and Vietnam only). The only potential risk is the paper-plate order A-549-849 (AD 5.57%-73.17%, no CVD), but pulp directly molded into 4823.70 articles is generally out of its scope.

Why is Thailand's advantage only against China?

Thailand and India sit in the same forced-labor 301 framework - Thailand 12.5% vs India 10%, a 2.5-point gap. Thailand's real advantage is against China - 37.5% even without AD/CVD, and 149%-578% if within the thermoformed molded-fiber orders.

Can transshipment via Thailand avoid China-origin duties?

No. Changing the routing, invoicing country or repackaging does not change origin. China-origin goods transshipped through Thailand are still dutied at China rates and are a CBP enforcement priority.

How should these rates be stated in quotations?

State 12.5% as the "current rate" and flag two pending risks - the Thailand ART (reciprocal trade agreement) is not yet signed, and the "overcapacity" Section 301 investigation (Thailand is on the 16-economy list) may add duties. Keep quote validity within 60 days.

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