50 Cross stitch Thread Winding Boards
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823906700 | 35.0% | CN | US | Official Doc |
| 4823908680 | 35.0% | CN | US | Official Doc |
| 3926100000 | 15.3% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
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AI Analysis
𧡠Cross Stitch Thread Winding Boards: The Ultimate Clearance Guide
π HS Code Reference & Customs Strategy | 2026 Latest Tariff Analysis | Precision Clearance
π I. Product Definition: What Exactly Are "Winding Boards"?
Cross stitch thread winding boards are essential tools for organizing embroidery floss. In international trade, their classification strictly depends on the material from which they are manufactured. Misidentifying the material is the #1 cause of customs delays and unexpected duties.
Two Main Categories: 1. Paper/Cardboard Boards: Hard, rigid sheets (often textured) designed to wrap thread around. 2. Plastic Boards: Durable, reusable plastic spools or rectangular boards.
β οΈ Critical Distinction:
- If the board is made of cardboard, paper, or cellulose β It is classified under Chapter 48 (Paper/Paperboard).
- If the board is made of plastic β It is classified under Chapter 39 (Plastics).
- Do NOT mix these up. The duty rate difference can be massive (35% vs. 15.3%).
π¦ II. HS Code Classification Matrix (2026 Latest Tariff Data)
Based on the provided data, here are the four specific HS Codes for Cross Stitch Thread Winding Boards, categorized by material:
| HS Code | Material | Summary & Description | Total Tax Rate |
|---|---|---|---|
| 4823.90.67.00 | Paper/Cardboard | Winding boards for embroidery thread. Made of paper or hard cellulose-based material. Classified as "Other paper/board articles." | 35.0% |
| 4823.90.86.80 | Paper/Cardboard | Specifically for cross-stitch threads. A residual category for other paper articles (catch-all for paper boardings). | 35.0% |
| 3926.10.00.00 | Plastic | Plastic winding boards for cross-stitch. Falls under "Other articles of plastics" specifically for handcraft supplies. | 15.3% |
| 3926.90.99.89 | Plastic | Plastic or other material-made articles. A residual category for other plastic articles (general catch-all). | 22.8% |
π Key Insight:
- Paper/Cardboard boards face a 35% total tariff. This is high due to additional duties.
- Plastic boards are cheaper to clear, ranging from 15.3% to 22.8%, depending on whether they fit a specific "handcraft" sub-category or the general "other plastic articles" bucket.
π° III. Detailed Tariff Breakdown (2026 Latest Rates)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From Nov 10, 2025 onwards
π― 1. Paper/Cardboard Boarding: 4823.90.67.00 & 4823.90.86.80
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (Standard MFN rate is often 0% for these sub-headings) |
| Section 301 Additional Duty | +25.0% (USITC Footnote 9903.88.01 / Section 301 List 4B) |
| IEEPA Additional Duty | +10.0% (Section 1221 Tariff, targeting Chinese goods) |
| Total Effective Rate | 35.0% |
| Calculation | CIF Value Γ 35% |
| De Minimis Exemption? | β NO (Denied). Section 301 and IEEPA duties apply regardless of value. |
| Legal Path | IEEPA:9903.01.24 β USITC:4823.90.67.00 β FOOTNOTE:9903.88.01 |
π Explanation:
- The 0% base rate is misleading. You pay 25% + 10% = 35% in additional tariffs.
- This applies to both4823.90.67.00(specific paper articles) and4823.90.86.80(other paper articles).
- Risk: High. If you declare plastic boards when they are paper, you risk a 19.7% underpayment penalty (35% - 15.3%).
π― 2. Plastic Boarding: 3926.10.00.00
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Duty | 0.0% (This specific sub-heading may be excluded or lower burden in certain contexts, but see note below) |
| IEEPA Additional Duty | +10.0% |
| Total Effective Rate | 15.3% |
| Calculation | CIF Value Γ 15.3% |
| De Minimis Exemption? | β NO (IEEPA 10% usually applies to all Chinese goods). |
| Legal Path | IEEPA:9903.01.25 β USITC:3926.10.00.00 |
π Explanation:
- This is the most favorable classification if your product is indeed plastic.
- Base duty (5.3%) + IEEPA (10%) = 15.3%.
- Note: Section 301 (25%) does not appear in the "tax_detail" for this code, making it significantly cheaper than paper versions.
π― 3. Plastic Boarding (General/Residual): 3926.90.99.89
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Duty | +7.5% (Note: Lower than the standard 25%, possibly due to specific exclusions or list version) |
| IEEPA Additional Duty | +10.0% |
| Total Effective Rate | 22.8% |
| Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption? | β NO |
| Legal Path | IEEPA:9903.01.25 β USITC:3926.90.99.89 β FOOTNOTE |
π Explanation:
- Use this if the plastic board doesn't fit the specific "handcraft" description of3926.10.00.00.
- Total duty is 22.8%, which is still cheaper than paper (35%) but more expensive than specific plastic codes (15.3%).
π οΈ IV. Customs Clearance Practical Advice
β 1. Essential Documentation Checklist
| Document | Required? | Why? |
|---|---|---|
| Product Material Specification | βοΈ YES | Must explicitly state: "100% Paper/Cardboard" OR "100% Plastic." Ambiguity leads to 4823 misclassification. |
| Product Photos | βοΈ YES | Show the texture (paper grain vs. plastic shine) and structure. |
| Commercial Invoice | βοΈ YES | Clear description: "Plastic Cross Stitch Thread Winding Board" or "Paper Embroidery Thread Holder." |
| Material Test Report | βοΈ Recommended | If disputed, a lab report confirming "Cellulose-based" vs. "PET/PP Plastic" is crucial. |
| Packing List | βοΈ YES | Ensure weight matches declared HS code (paper is lighter than plastic for same size, a quick sanity check). |
β 2. Declaration Strategy (The "Golden Rules")
| Scenario | Correct HS Code | Common Mistake | Consequence |
|---|---|---|---|
| Paper/Cardboard Boards | 4823.90.67.00 |
Declaring as Plastic (3926) |
Undervaluation Penalty: Pay 15.3% vs 35% β CBP will audit, charge back 19.7% + fines. |
| Plastic Boards | 3926.10.00.00 |
Declaring as Paper (4823) |
Overpayment: Pay 35% instead of 15.3%. Lose profit margin unnecessarily. |
| Mixed Containers | Declare Separately | Mixing codes on one line item | Rejection: CBP requires clear separation of materials. |
π₯ Key Takeaway:
"Material is King."
- If it bends like cardboard β 4823 (35%).
- If it snaps like plastic β 3926 (15.3% - 22.8%).
β 3. Special Considerations for 2026
| Situation | Advice |
|---|---|
| Composite Materials | If the board has a plastic coating but core is paper, CBP may still classify as Paper. Verify with a ruling. |
| "Cross Stitch" Specificity | Using the term "Cross Stitch" helps clarify intent but does not change the HS Code. The material still dictates the code. |
| Section 301 Exclusions | Check if your specific plastic manufacturer has an excluded product number. Unlikely for generic winding boards, but worth verifying. |
π V. Global Market Comparison (2026)
| Market | Recommended HS Code | Est. Total Duty (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3926.10.00.00 (Plastic) |
15.3% | Best rate. Paper is 35%. |
| π¨π³ China | 4823.90.67.00 (Paper) |
~5-10% | Import duties into China are lower. |
| πͺπΊ EU | 4823.90 / 3926.90 |
~6.5% | No Section 301 or IEEPA. Simpler tariffs. |
| π¬π§ UK | 4823.90 / 3926.90 |
~6.5% | Post-Brexit, standard MFN rates apply. |
π Conclusion:
- USA is the most complex market due to layered additional tariffs (Section 301 + IEEPA).
- Plastic winding boards are significantly more cost-effective for US imports than paper ones.
- If you are a US importer, prefer plastic materials if possible to save ~12-20% in duties.
π VI. Common Pitfalls & Avoidance Guide
β Pitfall 1: Assuming all "craft supplies" are low-duty.
π Reality: Paper crafts attract high US tariffs (35%). Plastic crafts are lower (15.3%).
β Pitfall 2: Using vague descriptions like "Embroidery Tool."
π Reality: CBP requires material specificity. Use "Plastic Thread Winding Board" or "Paperboard Spool."
β Pitfall 3: Ignoring the "122 Clause" (IEEPA 10%).
π Reality: This 10% is almost always applicable to Chinese goods, regardless of HS Code. Factor it into your pricing model.
β Correct Declaration Example:
"Plastic Cross Stitch Thread Winding Boards, 100% PP Plastic, Not for Industrial Use, Model CS-WB-01"
HS Code:3926.10.00.00
Total Duty: 15.3%
π― VII. Final Verdict: Maximize Profit, Minimize Risk
π― Strategic Advice:
1. Material Selection: If manufacturing, choose Plastic over Paper for US exports to save ~12-20% in duties.
2. Documentation: Always include a Material Statement in your invoice.
3. Pre-Ruling: For large shipments, consider filing an Advance Ruling with CBP to lock in the HS Code.
π Remember:
πΉ "Paper is Pricy (35%), Plastic is Pricier to Source but Cheaper at Border (15.3%)."
πΉ "10% IEEPA is on every item from China. Plan accordingly."
π£ Action Item:
π Contact your freight forwarder with material specs immediately.
π Optimize your supply chain by switching to plastic if margin pressure is high.
β¨ Smart Clearance, Smarter Profits!
πΌ Every percentage point in duty is pure margin. Don't leave it on the table.
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.