HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
4820200000 | Doc | 55.0% | CN | US | 2025-05-12 |
4901990070 | Doc | 37.5% | CN | US | 2025-05-12 |
9701910000 | Doc | 37.5% | CN | US | 2025-05-12 |
HS Code Classification & Duty Analysis: HARD FACED SKETCHBOOK
Based on the provided information, here's a breakdown of the HS codes applicable to "HARD FACED SKETCHBOOK" and associated duties, along with important considerations for import from China (CN):
Understanding HS Codes:
The Harmonized System (HS) code is a globally standardized system of names and numbers used to classify traded products. It's crucial for determining tariffs, trade regulations, and statistical reporting. Here's a general breakdown of the code structure:
- First 2 Digits (Chapter): Broadly defines the product category.
- First 4 Digits (Heading): More specific classification within the chapter.
- First 6 Digits (Subheading): Further refines the product description.
- Further Digits: National level specifications (can vary by country).
1. HS Code: 4820.20.00.00 – Exercise Books
- Chapter 48: Paper and paperboard; articles of paper pulp, paper or paperboard.
- Heading 4820: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard.
- Subheading 4820.20: Exercise books.
Applicability: This code is suitable if the sketchbook is primarily constructed of paper and functions as a standard exercise book or notebook. It's likely the most appropriate code if the sketchbook is largely used for writing or basic drawing with minimal artistic value.
Duty Details:
- Basic Duty: 0.0%
- Additional Duty: 25.0%
- Duty after April 2, 2025: Additional Duty increases to 30.0%
- Total Duty: 55.0%
Important Considerations:
- Paper Quality: The type of paper used (e.g., recycled, art paper) doesn't significantly alter this classification.
- Binding Type: The binding method (spiral, sewn, glued) is less critical than the overall function as a notebook.
2. HS Code: 4901.99.00.70 – Hardbound Books (Other)
- Chapter 49: Printed books, brochures, leaflets and similar printed matter.
- Heading 4901: Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets.
- Subheading 4901.99: Other.
- Further Specification 4901.99.00.70: Hardbound books.
Applicability: This code is appropriate if the sketchbook is considered a "book" with a significant amount of printed content (e.g., instructional guides, pre-printed templates) and has a hard cover. The content needs to be more than just blank pages.
Duty Details:
- Basic Duty: 0.0%
- Additional Duty: 7.5%
- Duty after April 2, 2025: Additional Duty increases to 30.0%
- Total Duty: 37.5%
Important Considerations:
- Content is Key: The amount and nature of printed content will determine if this code is suitable. If it's mostly blank pages, 4820.20.00.00 is more appropriate.
- Book Definition: Consider whether the sketchbook meets the general definition of a "book" for customs purposes.
3. HS Code: 9701.91.00.00 – Paintings, Drawings, and Pastels (Other)
- Chapter 97: Works of art, collectors’ pieces and antiques.
- Heading 9701: Paintings, 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.
- Subheading 9701.91: Other.
Applicability: This code is applicable only if the sketchbook is genuinely an original artwork – entirely executed by hand and possessing artistic value. This is unlikely to be the case for mass-produced sketchbooks.
Duty Details:
- Basic Duty: 0.0%
- Additional Duty: 7.5%
- Duty after April 2, 2025: Additional Duty increases to 30.0%
- Total Duty: 37.5%
Important Considerations:
- Hand-Executed: The artwork must be entirely hand-executed. Any mechanical or print-based processes disqualify it.
- Artistic Value: The sketchbook must be considered a genuine work of art.
- Documentation: You may need to provide documentation proving the hand-executed nature and artistic value.
Recommendations:
- Carefully Evaluate the Product: The most appropriate HS code depends on the sketchbook's construction, content, and intended use.
- Material and Price Verification: Double-check the materials used and the declared value.
- Consider Certification: Depending on the final HS code, you may need to provide certifications of origin or other documentation.
- Consult a Customs Broker: For complex cases or to ensure accurate classification, it's highly recommended to consult a licensed customs broker in China. They can provide expert guidance and help you avoid potential issues with customs clearance.
- Be Aware of the April 2, 2025 Changes: The increased additional duties will significantly impact the total cost of import.
Disclaimer: This information is for general guidance only and does not constitute professional customs advice. Customs regulations are subject to change, and the final classification is determined by the customs authorities.