| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 4806100000 | Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets: Vegetable parchment | Doc | 55.0% | CN | US | 2025-05-12 |
| 9701290000 | Painting, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufacture articles; collages, mosaics and similar decorative plaques: Of an age exceeding 100 years: Other | Doc | 37.5% | CN | US | 2025-05-12 |
| 9701990000 | Painting, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufacture articles; collages, mosaics and similar decorative plaques: Other: Other | Doc | 37.5% | CN | US | 2025-05-12 |
Parchment
Parchment is a writing material made from animal skin, traditionally calfskin, sheepskin, or goatskin. It has a long history as a precursor to modern paper and is still used today for specialized applications.
Material & Production:
Unlike vellum, which is made from calfskin, parchment can be made from the skin of various animals. The process involves cleaning, stretching, and scraping the skin to remove hair and flesh. It is then treated with lime and stretched on a frame to dry, resulting in a smooth, durable surface. The quality of the parchment depends on the animal used, the preparation techniques, and the finishing processes.
Purpose & Historical Significance:
Historically, parchment served as a primary medium for writing before the widespread availability of paper. Important documents like legal charters, religious texts (including illuminated manuscripts), and maps were often recorded on parchment due to its durability and longevity. Its resistance to decay made it ideal for preserving information for centuries.
Function & Characteristics:
- Durability: Highly resistant to tearing and degradation compared to paper.
- Longevity: Can last for hundreds, even thousands of years with proper care.
- Texture: Offers a unique, slightly textured surface suitable for various writing and artistic techniques.
- Ink Absorption: Absorbs ink well, allowing for clear and detailed writing and illustrations.
- Translucency: Can be translucent, making it suitable for layering or creating illuminated effects.
- Animal Variation: Different animal skins result in different characteristics; calfskin (vellum) is generally finer and smoother than sheepskin or goatskin parchment.
Usage Scenarios:
- Historical Documents: Preservation of ancient texts, charters, and legal records.
- Artistic Medium: Calligraphy, painting, and illumination.
- Bookbinding: Creation of high-quality, durable books.
- Scrolls: Traditional format for long-form texts.
- Diplomas & Certificates: Used for formal documents requiring a prestigious appearance.
- Crafts: Used in various craft projects, including lampshades, drumheads, and decorative items.
Common Types & Variations:
- Vellum: Specifically made from calfskin, considered the highest quality parchment. Finer grain and smoother surface.
- Sheepskin Parchment: More common and less expensive than goatskin.
- Goatskin Parchment: Most common and least expensive type. More textured than calfskin or sheepskin.
- Limed Parchment: Treated with lime during the preparation process, affecting its texture and durability.
- Tanned Parchment: Treated with tannins for increased flexibility and water resistance.
Based on the provided information, parchment can be classified under the following HS codes:
- 4806.10.00.00: This HS code covers vegetable parchment, greaseproof papers, tracing papers, glassine and other glazed transparent or translucent papers, in rolls or sheets. Specifically, it includes vegetable parchment. The tax details are: a base tariff of 0.0%, an additional tariff of 25.0%, and an additional tariff of 30% after April 2, 2025. The total tariff rate is 55.0%.
It is important to note that according to the provided reference material, the HS code options related to 'parchment' are limited, with only the following 1 found.