Found 2 matching results
(CN → US)
| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 4820200000 | Doc | 55.0% | CN | US | 2025-05-12 |
| 4901990010 | Doc | 37.5% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared items, "WRITING PRACTICE BOOK". Here's a structured analysis to help you understand the classification and potential costs:
Item 1: Exercise Books
- Description: 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; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard; Exercise books.
- HS Code: 4820.20.00.00
- 48: Chapter 48 – Paper or paperboard; articles of paper pulp, paper or paperboard. This broadly covers products made from paper.
- 20: 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. This specifies stationery items.
- 00.00: This further defines the specific subcategory within stationery.
- Tax Details:
- Basic Duty: 0.0%
- Additional Tariff: 25.0%
- Additional Tariff (after April 2, 2025): 30.0%
- Total Tax: 55.0% (Currently)
Item 2: Textbooks
- Description: Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Textbooks
- HS Code: 4901.99.00.10
- 49: Chapter 49 – Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.
- 01: Heading 4901 – Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets.
- 99.00.10: This specifies "Other" printed matter, and further defines it as Textbooks.
- Tax Details:
- Basic Duty: 0.0%
- Additional Tariff: 7.5%
- Additional Tariff (after April 2, 2025): 30.0%
- Total Tax: 37.5% (Currently)
Important Considerations & Recommendations:
- Material Composition: While both items fall under paper-based categories, the exact composition of the paper (e.g., recycled content, special coatings) could influence classification. Double-check if any unique materials are used.
- Binding Type: The type of binding (spiral, perfect bound, etc.) shouldn't change the HS code in this case, but it's good to be aware of.
- Content of Textbooks: Ensure the textbooks are genuinely educational in nature. If they contain significant non-educational content (e.g., coloring books with minimal text), the classification might need review.
- Valuation: Accurate declaration of the value of the goods is crucial. Customs will assess duties based on this value.
- April 2, 2025 Tariff Changes: Be aware of the upcoming tariff increases. Factor this into your cost calculations if importing after this date.
- Country of Origin: You've indicated China (CN). Ensure you have the necessary documentation to prove the origin of the goods to benefit from any applicable trade agreements.
Next Steps:
- Review the full HS code descriptions: Refer to the official HS code nomenclature for the most accurate definitions.
- Consult with a customs broker: For complex cases or large shipments, a broker can provide expert guidance.
- Prepare supporting documentation: Include invoices, packing lists, and any relevant certifications.
Disclaimer: I am an AI assistant and this information is for general guidance only. Customs regulations are subject to change. Always verify with official sources and consult with a qualified customs professional for specific import requirements.