2本纸
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4820900000 | 35.0% | CN | US | Official Doc |
| 4820104000 | 35.0% | CN | US | Official Doc |
| 4820102060 | 35.0% | CN | US | Official Doc |
AI Analysis
📓 Notebooks & Paper Stationery (Chinese Paper Products)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Paper Stationery"?
"2本纸" (Two Notebooks/Papers) refers to paper-based stationery items. In international trade, specifically under US Customs regulations for products originating from China, these are strictly categorized based on their form and function. They are not treated as generic "paper" but as specific finished goods.
⚠️ Critical Distinction:
- If the item is a loose sheet or unbound paper collection (e.g., drawing paper, notebook refills without binding) → It may fall under general "stationery accessories" (4820.90.00.00).
- If the item is a bound book (e.g., standard notebook, diary, composition book with glued or stitched pages) → It must be classified as a "book" (4820.10.40.00 or 4820.10.20.60).
- Key Takeaway: Most consumer "notebooks" sold as "2 notebooks" are considered Books under HS Chapter 48, not just loose stationery.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, there are three potential HS Codes depending on the exact physical form of the "2本纸". All are subject to the same total tax rate due to trade policies, but the classification logic differs.
| HS Code | Product Description | Applicable Scenario | Form/State |
|---|---|---|---|
4820.90.00.00 |
Stationery articles of paper, not specified elsewhere | Loose stationery, memo pads, unbound paper sets, decorative paper items | 📄 Loose/Unbound |
4820.10.40.00 |
Books, booklets, and similar printed matter | Standard spiral-bound notebooks, composition books, generic printed paper books | 📖 Bound (General) |
4820.10.20.60 |
Notebooks, diaries, and similar articles | Ruled notebooks, logbooks, address books, daily planners specifically for office use | 📒 Bound (Specific) |
🔍 Important Reminder:
- "2本纸" usually implies bound items. If you are shipping two standard notebooks,4820.10.40.00or4820.10.20.60are the most accurate classifications.
- Do NOT classify bound notebooks as4820.90.00.00unless they are clearly unbound accessories. Misclassification can lead to delays, even if the tax rate is currently the same.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Includes all imports subject to current Section 301 and IEEPA tariffs.
🎯 1. General Classification for Paper Stationery/Books
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad Valorem) |
| USITC Additional Tariff (Section 301) | +25.0% (Additional duty for Chinese goods) |
| 122 Clause Tariff (IEEPA/Policy Add-on) | +10.0% (Specific policy-based surcharge on paper products from China) |
| Total Effective Tax Rate | 35.0% |
| Tax Calculation Basis | CIF Value (Cost + Insurance + Freight) × 35% |
| De Minimis Exemption Eligible? | ❌ NO (These items are not eligible for the $800 de minimis exemption if they fall under specific trade remedy categories, though generally small paper goods might be cleared under Section 321 if strictly below threshold, but high-value or bulk shipments are strictly assessed. Note: For professional clearance, assume 35% applies to avoid risk). |
| Legal Basis Path | HTSUS: 4820.10.xxxx or 4820.90.xxxx → Section 301 Footnote → 122 Clause Policy |
📌 Explanation:
- "Base 0%": Standard US import duty for paper books/stationery is zero.
- "Section 301 25%": This is the famous Trump-era/Biden-maintained tariff on Chinese manufactured goods.
- "122 Clause 10%": This is an additional layer often applied to specific Chinese-origin goods under executive orders or trade actions targeting specific sectors.
- Total 35%: This is a significant cost. For every $1,000 of goods, you pay $350 in duties.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Document Checklist (Non-Negotiable)
| Document | Required | Explanation |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Notebooks" or "Stationery", Qty, Unit Price, Total Value. Do not use vague terms like "Gift" or "Sample" if value is high. |
| ✅ Packing List | ✔️ | Detail the number of items (e.g., "2 pcs Notebooks"). |
| ✅ Product Description | ✔️ | Include material (Paper), Binding type (Spiral/Perfect), Size, and Color. |
| ✅ Proof of Origin | ✔️ | China Origin Declaration is critical. If origin is misdeclared, penalties are severe. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Be Specific, Bind Clearly, Declare Origin, Pay the 35%!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Two Spiral Notebooks | 4820.10.40.00 (Books) |
Declaring as "Paper Sheets" → Risk of penalty for misclassification. |
| Two Logbooks/Diaries | 4820.10.20.60 (Notebooks) |
Declaring as generic "Stationery" → May trigger audit. |
| Loose Paper Packs | 4820.90.00.00 |
Declaring as "Books" → Incorrect form. |
| High Value (>$800) | Full Declaration | Using "De Minimis" → High Risk of Seizure if audited. |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| De Minimis ($800 Rule) | If total value < $800, it may enter duty-free under Section 321, BUT if CBP determines it's a "commercial shipment" disguised as personal, they will apply the 35% tariff + penalties. Do not rely on this for bulk "2 notebooks" if they are part of a larger order. |
| OEM/Branded Goods | Provide authorization letter if it's a branded item (e.g., Moleskine, Muji) to avoid IP issues. |
| Mixed Shipments | If shipping notebooks + pens, declare them separately. Pens might have different HS codes and tax rates. |
🌍 V. Global Main Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4820.10.40.00 / 4820.90.00.00 |
35% (0% + 25% + 10%) | No special cert. | Highest Cost. Plan margin accordingly. |
| 🇨🇳 China | 4820.10.40.00 |
5-10% | GB Standard | Domestic trade. |
| 🇪🇺 EU | 4820.10.40.00 |
0% | CE (if applicable) | No anti-dumping on paper books. |
| 🇯🇵 Japan | 4820.10.40.00 |
0% | JIS | Free trade agreement benefits may apply. |
📌 Conclusion:
- USA is the only major market imposing the 35% punitive tariff on these items from China.
- Profit Margin Alert: If selling in the US, the 35% tax must be factored into the landing cost. A $10 notebook becomes $13.50 just in duties.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Declaring "Notebooks" as "Paper" (HS 4802/4804)
👉 Consequence: While tax might be similar, misclassification is a customs violation. If audited, you face back duties + penalties.
❌ Error 2: Ignoring the "122 Clause 10%"
👉 Consequence: Underpaying duty by 10%. Customs will issue a CBP Form 28 for duty deficiency, plus interest.
❌ Error 3: Using "De Minimis" for Commercial Samples
👉 Consequence: If CBP detects it's a commercial intent (e.g., 100 packs of 2 notebooks), they will seize the package and assess 35% + storage fees.
❌ Error 4: Vague Description "Paper Goods"
👉 Consequence: CBP Officer may guess the HS Code. If they guess wrong, they will assess the highest possible rate or demand an entry revision.
✅ Correct Approach:
"2 pcs Spiral Notebooks, Paper, Lined, A5 Size, Model XYZ, Made in China, Value $20"
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Mantra:
🔹 "Bound = Book (4820.10), Loose = Stationery (4820.90)"
🔹 "Base 0%, Section 301 25%, 122 Clause 10% = Total 35%"
🔹 "No De Minimis for Commercial Intent!"
📌 Pro Tip:
If you are shipping small quantities (<$800) via courier (DHL/FedEx), they might clear under de minimis, but it is risky. For B2B or bulk, always budget for the 35% tariff. Consider supply chain diversification (e.g., printing in Vietnam/Thailand) to avoid Chinese tariffs if volume is high.
📣 Immediate Action:
📞 Consult your customs broker for Pre-Ruling if unsure about the exact form (Bound vs. Loose).
📝 Ensure your Commercial Invoice is precise.
🚀 Accurate classification protects your profit margin.
✨ Professional Customs Clearance Starts with Accurate HS Codes!
💼 Every penny of duty counts!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.