2 Books of Paper
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4817300000 | 35.0% | CN | US | Official Doc |
| 4820104000 | 35.0% | CN | US | Official Doc |
| 4820102060 | 35.0% | CN | US | Official Doc |
AI Analysis
π Paper Books / Stationery Sets (Paper Stationery)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Truly Understand "Paper Books"?
In international trade, the term "2 books of paper" is ambiguous and requires precise definition based on composition, packaging, and function. It generally falls into two main categories:
1. Stationery Sets/Compendiums ("Books" containing an assortment):
- If the "books" are actually sets of assorted stationery (e.g., containing letter sheets, envelopes, sticky notes, etc.) packaged together in a box or pouch, they are classified as "Writing Compendiums" or "Stationery Sets".
- These are not "books" in the literary sense but rather collections of paper goods.
2. Pure Stationery Items (Notebooks/Registers):
- If the "books" are standard notebooks, diaries, or memo pads made of paper, they fall under stationery articles.
- If they are plain postcards or letter cards without gum/perforation for combination use, they fall under letter cards.
β οΈ Key Distinction Point:
- If the item is a set of mixed stationery items packed together β HS 4817.20.40.00
- If the item is a standalone notebook/diary/letter pad β HS 4820.10.40.00 or HS 4820.10.20.60
- If the item is plain postcards/letter cards β HS 4817.30.00.00
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate (China Origin β US) |
|---|---|---|---|
4817.20.40.00 |
Boxes, pouches, wallets, and writing compendiums of paper/paperboard, containing an assortment of paper stationery | "Stationery Sets": Assorted writing items packaged together (e.g., gift sets, office supply kits) | 0.0% |
4817.30.00.00 |
Letter cards, plain postcards, and correspondence cards: Other | Plain Cards: Sheets of writing paper not gummed/perforated for combination use (e.g., plain postcards) | 0.0% |
4820.10.40.00 |
Registers, account books, notebooks, order books, receipt books...: Other | General Stationery: Notebooks, memo pads, binder pads (not specifically diaries/addresses) | 25.0% |
4820.10.20.60 |
Diaries, notebooks, and address books, bound; memorandum pads, letter pads, etc.: Other | Diaries/Address Books: Bound diaries, address books, or specific memo pads | 25.0% |
π Critical Reminder:
- "Books" as Stationery Sets: If your "2 books" contain assorted stationery items (like a mix of papers, envelopes, etc.), they are NOT diaries or notebooks. They are Writing Compendiums β HS 4817.20.40.00.
- "Books" as Notebooks: If they are simple notebooks or pads, check if they are bound diaries/address books (HS 4820.10.20.60) or other notebooks (HS 4820.10.40.00).
- Tax Difference: The difference between 0% and 25% is huge! Misclassification leads to significant overpayment.
π° III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Additions)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025εΉ΄11ζ10ζ₯θ΅· (Includes subsequent imports)
π― 1. 4817.20.40.00 ββ Writing Compendiums (Stationery Sets)
| Item | Content |
|---|---|
| Basic Tariff | 0% (ad valorem) |
| USITC Surcharge (Section 301) | 0% |
| IEEPA Surcharge (China-specific) | 0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β Not Applicable (This is a classification issue, not a de minimis threshold issue) |
| Legal Basis Path | HTSUS:4817.20.40.00 β No Additional Duties |
π Explanation:
- This code represents "Assorted Stationery Sets". The US tariff schedule does not impose additional Section 301 or IEEPA surcharges on this specific subheading for paper stationery sets.
- Result: Zero tariff cost. This is the most favorable classification if the product is indeed an assortment.
π― 2. 4817.30.00.00 ββ Letter Cards / Plain Postcards
| Item | Content |
|---|---|
| Basic Tariff | 0% (ad valorem) |
| USITC Surcharge (Section 301) | 0% |
| IEEPA Surcharge (China-specific) | 0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β Not Applicable |
| Legal Basis Path | HTSUS:4817.30.00.00 β No Additional Duties |
π Explanation:
- If your "books" are actually plain postcards or letter cards, they also fall under 0% tariff.
- Ensure they are not gummed/perforated for combination use (which would still keep them here) but not sold as a set with other items.
π― 3. 4820.10.40.00 ββ Other Notebooks / Memo Pads
| Item | Content |
|---|---|
| Basic Tariff | 0% (ad valorem) |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge (China-specific) | 0% |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Eligibility | β Not Applicable |
| Legal Basis Path | HTSUS:4820.10.40.00 β USITC Footnote: Section 301 |
π Explanation:
- This code covers general notebooks that are not diaries or address books.
- Critical: This item is subject to the 25% Section 301 surcharge due to US-China trade tensions.
- Result: High tariff cost. You must budget for an extra 25% on the CIF value.
π― 4. 4820.10.20.60 ββ Diaries, Notebooks, Address Books (Bound)
| Item | Content |
|---|---|
| Basic Tariff | 0% (ad valorem) |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge (China-specific) | 0% |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Eligibility | β Not Applicable |
| Legal Basis Path | HTSUS:4820.10.20.60 β USITC Footnote: Section 301 |
π Explanation:
- This code covers bound diaries, address books, and specific memo pads.
- Critical: Like other stationery under Chapter 48.20, it is subject to the 25% Section 301 surcharge.
- Result: High tariff cost. Same as general notebooks.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Preparation Checklist (No Item Missed)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state: "Assorted Stationery Set" vs. "Notebook" |
| β Product Photos | βοΈ | Show the packaging (box/pouch) and contents (are there multiple types of paper items?) |
| β Commercial Invoice | βοΈ | Describe as "Paper Stationery Set" or "Assorted Writing Compendium" if applicable |
| β Packing List | βοΈ | List each item in the set if it's a compendium (e.g., 10 letter sheets, 5 envelopes, etc.) |
| β Origin Certificate | βοΈ | To prove China origin (if applicable) and determine surcharge applicability |
β 2. Declaration Tips (Key Mantra)
π₯ "Assortment = 0%, Notebook = 25%! Describe Precisely!"
| Situation | Correct Declaration | Wrong Practice |
|---|---|---|
| Box of mixed stationery (letters, envelopes, etc.) | "Writing Compendium of Paper, Assorted Stationery" β 4817.20.40.00 |
Describing as "Notebooks" β 25% |
| Plain Postcards | "Plain Postcards, Letter Cards" β 4817.30.00.00 |
Describing as "Stationery" β Risk of 25% |
| Simple Notebooks | "Notebooks, Paper, Other" β 4820.10.40.00 |
Describing as "Diaries" β 25% (same tax, but wrong code) |
| Bound Diaries/Address Books | "Diaries, Notebooks, Address Books, Bound" β 4820.10.20.60 |
Describing as "Stationery Sets" β Misclassification Risk |
β 3. Special Handling Cases
| Situation | Handling Advice |
|---|---|
| "Books" are actually Gift Sets | If the set contains non-paper items (e.g., pens, rulers), it may be classified differently. Ensure all contents are paper/paperboard. |
| "Books" are Electronic | If they are e-books readers, they fall under Chapter 85 (Electronics), not Chapter 48. |
| Unsure if it's an "Assortment" | If the contents are uniform (e.g., 10 identical notebooks), it is NOT an assortment. It is Notebooks β 25%. |
| Customs Inquiry | Provide photos of the interior of the box. If it shows different types of paper goods (letters, envelopes, cards), argue for 4817.20.40.00. |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Notes |
|---|---|---|---|
| πΊπΈ USA | 4817.20.40.00 |
0% | Best for Assorted Sets. Avoid 4820 codes if possible. |
| πΊπΈ USA | 4820.10.40.00 |
25% | Standard notebooks/diaries. High cost. |
| π¨π³ China | 4817.20.40.00 |
0% | Import into China is 0% for stationery sets. |
| πͺπΊ EU | 4817.20.40.00 |
0% | Generally 0% for paper stationery sets. |
| π¬π§ UK | 4817.20.40.00 |
0% | Post-Brexit, still 0% for this category. |
π Conclusion:
- The US is the most critical market for tariff optimization.
- Assorted Stationery Sets (4817.20.40.00) enjoy 0% tariff, while Notebooks (4820) face 25%.
- Strategy: If your product is a "book" containing multiple types of paper items, ensure it is classified as a Writing Compendium/Stationery Set to save 25%.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Calling a set of 10 identical notebooks "Assorted Stationery"
π Consequence: Customs may reclassify as Notebooks (4820) β 25% tariff.
β
Fix: If items are identical, classify as Notebooks. If mixed, classify as Set.
β Error 2: Declaring "Books" as 4817.30.00.00 (Letter Cards) when they are Notebooks
π Consequence: Misdeclaration. Letter cards are single sheets. Notebooks are bound.
β
Fix: Use 4820.10.40.00 for bound notebooks.
β Error 3: Ignoring the "Assortment" requirement for 4817.20.40.00
π Consequence: If the set contains only one type of item (e.g., only letter sheets), it may not qualify as an "assortment."
β
Fix: Ensure the package contains at least 2-3 different types of stationery items (e.g., letters + envelopes).
β Error 4: Using "Book" as a generic term without specifying contents
π Consequence: Customs will assume it's a Notebook/Diary β 25%.
β
Fix: Always specify "Assorted Stationery Set" or "Writing Compendium".
π― VII. Conclusion: Precise Classification Saves Money!
π― Remember the Mantra:
πΉ "Mixed = 0%, Single = 25%! If it's assorted, call it a Set!"
πΉ "HS Code 4817 is your best friend. HS Code 4820 is your wallet drain!"
π Pro Tip:
If you are importing 2 books of paper and they are assorted stationery sets, declare them as "Writing Compendiums of Paper, Assorted Stationery".
If they are simple notebooks, declare them as "Notebooks, Paper, Other".
Do not guess! Provide clear photos and descriptions to avoid customs delays and unexpected 25% tariffs.
π£ Immediate Action:
π Contact your customs broker with product photos and content list.
π Optimize your HS Code to save 25% on every unit!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every percent of tariff is a profit margin!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.