A6 Ledger
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4901990030 | 17.5% | CN | US | Official Doc |
| 4901990092 | 17.5% | CN | US | Official Doc |
| 4820102060 | 35.0% | CN | US | Official Doc |
| 4820104000 | 10.0% | CN | US | Official Doc |
| 4810141900 | 35.0% | CN | US | Official Doc |
AI Analysis
π A6 Ledger β Comprehensive HS Code & Tariff Guide (2026 Update)
π HS Code Classification & Customs Clearance Strategy | 2026 Latest Tariff Rules | Expert-Level Compliance Framework
π One Product, Five Possible Classifications β Know Which One Applies to You!
π¦ 1. Product Definition & Core Classification Logic
The A6 Ledger is a paper-based accounting notebook with dimensions matching the A6 standard (105 mm Γ 148 mm), primarily used for recording financial transactions, tracking accounts, or maintaining ledgers β aligning with traditional accounting and bookkeeping purposes.
However, due to its material composition, printing features, and format, it may be classified under multiple HS Codes, each with distinct tax implications.
β οΈ Critical Insight:
- If the ledger is plain paper, unprinted, used solely for accounting, it falls under accounting ledger category.
- If made from coated paper/board and used for writing/presentation, it may be treated as writing paper products.
- If printed with text, illustrations, or layout resembling books, it may qualify as printed books or pamphlets.
π 2. HS Code Classification Breakdown (2026 Official Tariff Table)
| HS Code | Product Description | Key Characteristics | Tax Rate | Tax Detail |
|---|---|---|---|---|
4820.10.40.00 |
Accounting ledgers, A6 size, paper-based | Used for general ledger, journal entries, financial records; standard paper format | 10.0% | Base: 0%, Add-on: 0%, Section 122 Tariff: 10% |
4810.14.19.00 |
Coated paper/board writing products, not otherwise specified | Made from coated paper or board, used for writing, sketching, or documentation | 35.0% | Base: 0%, Add-on: 25%, Section 122 Tariff: 10% |
4901.99.00.30 |
Other printed books, pamphlets, or similar printed matter | Printed content, layout resembles books, includes pages, covers, binding | 17.5% | Base: 0%, Add-on: 7.5%, Section 122 Tariff: 10% |
4901.99.00.92 |
Printed books, brochures, or booklets | Pamphlet-style, folded or stapled, used for informational or record-keeping purposes | 17.5% | Base: 0%, Add-on: 7.5%, Section 122 Tariff: 10% |
4820.10.20.60 |
Other accounting ledgers, not excluded | A6 size, not exempted, used for financial record-keeping | 35.0% | Base: 0%, Add-on: 25%, Section 122 Tariff: 10% |
π Key Differentiators: -
4820.10.40.00: Pure ledger, no printing, no coating, standard paper β lowest tax. -4810.14.19.00&4820.10.20.60: Higher tax due to coated material or non-excluded ledger β 25% add-on tariff. -4901.99.00.30&4901.99.00.92: Printed content β treated as printed books β 7.5% add-on.
π° 3. 2026 Tariff Breakdown β Full Tax Clause Explanation
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (including future imports)
π― 1. 4820.10.40.00 β Accounting Ledger (Paper, No Coating)
| Item | Detail |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 122 Tariff | +10% (from U.S. Trade Act of 1974, Section 122) |
| Add-on Tariff | 0% (no USITC or IEEPA add-on) |
| Total Tariff | 10.0% |
| Tax Calculation | CIF Value Γ 10% |
| De Minimis Exemption | β Yes (under 8% threshold) |
| Legal Basis Path | Section 122: 9903.01.24 β HS: 4820.10.40.00 |
π Explanation:
- This is the most favorable classification for plain, uncoated A6 ledgers.
- Only 10% total tariff due to Section 122 (not IEEPA or USITC).
- De minimis applies β small shipments may avoid duty.
π― 2. 4810.14.19.00 β Coated Paper Writing Product
| Item | Detail |
|---|---|
| Base Tariff | 0% |
| USITC Add-on (Section 301) | +25% (from U.S. Trade Act of 1974, Section 301) |
| Section 122 Tariff | +10% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Γ 35% |
| De Minimis Exemption | β No (exceeds 8%) |
| Legal Basis Path | IEEPA: 9903.01.24 β USITC: 4810.14.19.00 β FOOTNOTE: 9903.88.01 |
π Explanation:
- Coated paper/board triggers USITC 25% add-on under Section 301.
- Section 122 10% applies on top.
- No de minimis β all shipments subject to full duty.
π― 3. 4901.99.00.30 β Printed Books / Similar Printed Matter
| Item | Detail |
|---|---|
| Base Tariff | 0% |
| USITC Add-on (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff | 17.5% |
| Tax Calculation | CIF Γ 17.5% |
| De Minimis Exemption | β Yes (if under 8%) |
| Legal Basis Path | IEEPA: 9903.01.24 β USITC: 4901.99.00.30 β FOOTNOTE: 9903.88.01 |
π Explanation:
- If printed with content, pages bound, cover present, itβs treated as printed book.
- Only 7.5% add-on (vs 25% for coated paper) β lower tax than4810.14.19.00.
- De minimis applies β favorable for small orders.
π― 4. 4901.99.00.92 β Printed Books, Brochures, Booklets
| Item | Detail |
|---|---|
| Base Tariff | 0% |
| USITC Add-on (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff | 17.5% |
| Tax Calculation | CIF Γ 17.5% |
| De Minimis Exemption | β Yes |
| Legal Basis Path | IEEPA: 9903.01.24 β USITC: 4901.99.00.92 β FOOTNOTE: 9903.88.01 |
π Explanation:
- Applies to folded, stapled, or pamphlet-style ledgers.
- Same tax as4901.99.00.30β 17.5% total.
- Ideal for small-format, printed ledgers with minimal binding.
π― 5. 4820.10.20.60 β Other Accounting Ledgers (Non-Excluded)
| Item | Detail |
|---|---|
| Base Tariff | 0% |
| USITC Add-on (Section 301) | +25% |
| Section 122 Tariff | +10% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Γ 35% |
| De Minimis Exemption | β No |
| Legal Basis Path | IEEPA: 9903.01.24 β USITC: 4820.10.20.60 β FOOTNOTE: 9903.88.01 |
π Explanation:
- A6 size not excluded β triggers 25% USITC tariff.
- Section 122 10% added.
- Highest tax rate β avoid unless no other option.
π οΈ 4. Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
β 1. Essential Documentation (Must-Have List)
| Document | Required? | Why It Matters |
|---|---|---|
| β Product Photos (Front, Back, Inside Pages) | βοΈ | Show material, printing, binding, size |
| β Material Specification (Paper Type, Coating) | βοΈ | Determines if 4810 or 4820 applies |
| β Commercial Invoice | βοΈ | Must state βA6 Accounting Ledgerβ or βPrinted Bookletβ |
| β Packing List | βοΈ | Show quantity, format, packaging |
| β Certificate of Origin (CO) | βοΈ | For tariff eligibility |
| β Sample Product (if possible) | βοΈ | For customs inspection |
| β Declaration of Use (e.g., βFor Accounting Record-Keepingβ) | βοΈ | Supports ledger classification |
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π₯ βPlain Paper β 10% | Coated Paper β 35% | Printed Pages β 17.5% | A6 Size β Excluded β 35%β
| Scenario | Correct HS Code | Wrong Code to Avoid |
|---|---|---|
| Plain A6 ledger, no printing, no coating | 4820.10.40.00 |
4810.14.19.00 β 35% |
| Coated paper ledger | 4810.14.19.00 |
4820.10.40.00 β underpaid duty |
| Printed ledger with cover, binding | 4901.99.00.30 or 4901.99.00.92 |
4820.10.20.60 β 35% |
| A6 ledger, not excluded, no coating | 4820.10.20.60 |
4820.10.40.00 β underpaid duty |
β 3. Special Cases & Risk Mitigation
| Situation | Recommended Action |
|---|---|
| Mixed shipment (ledger + notebook + binder) | Declare separately β avoid aggregation |
| Custom-designed ledger with branding | Provide branding proof β may affect classification |
| Bulk order with multiple formats | Group by HS Code β donβt mix 4820 and 4901 |
| Re-export or return | Apply for re-entry exemption under US 19 CFR 10.20 |
| High-value shipment | Apply for Advance Ruling (Pre-Clearance) to lock in HS Code |
π 5. Global Market Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4820.10.40.00 (best) |
10% | None | 35% if coated or non-excluded |
| π¨π³ China | 4820.10.40.00 |
0% | None | No add-ons |
| πͺπΊ EU | 4820.10.40.00 |
0% | CE | No US-style tariffs |
| π¦πΊ Australia | 4820.10.40.00 |
0% | RCM | No add-ons |
| π―π΅ Japan | 4820.10.40.00 |
0% | PSE | No additional tariffs |
π Insight:
- Only the US imposes high add-on tariffs (25%, 10%) on Chinese-origin paper products.
- China, EU, Australia, Japan offer duty-free access for plain ledgers.
π 6. Common Mistakes & How to Avoid Them
β Mistake 1: Classifying a coated A6 ledger as 4820.10.40.00
π Result: Underpaid duty β penalties, fines, seizure
β Mistake 2: Reporting a printed ledger as 4820.10.20.60
π Result: 35% tariff instead of 17.5% β extra cost
β Mistake 3: Not providing material proof (e.g., paper type)
π Result: Customs may reclassify β delay, audit, or rejection
β Mistake 4: Using generic name like βNotebookβ or βJournalβ
π Result: Misclassification β incorrect tariff
β Correct Labeling:
βA6 Accounting Ledger, 105Γ148 mm, Plain Paper, No Coating, For Financial Record-Keeping, 100 Pagesβ
π― 7. Final Verdict: Choose Wisely, Pay Less
πΉ Lowest Tax:
4820.10.40.00β 10% (if plain, uncoated)
πΉ Medium Tax:4901.99.00.30/4901.99.00.92β 17.5% (if printed)
πΉ Highest Tax:4810.14.19.00or4820.10.20.60β 35% (if coated or non-excluded)π― Golden Rule:
"If it's plain paper, no coating, and used for accounting β4820.10.40.00β 10%."
π£ Take Action Now!
π Contact a certified customs broker + submit product photos + request HS Code pre-ruling
π Lock in the lowest possible tariff before shipment
πΌ Save thousands per container with correct classification
β¨ Pro Tip:
If your A6 ledger is produced in Vietnam, Mexico, or Thailand, you may qualify for IEEPA/Section 122 exemptions β 0% tariff!
π Bottom Line:
Your HS Code choice determines your profit margin.
π₯ One wrong code = 25% extra cost.
β One right code = 10% tariff + de minimis protection.
π£ Ready to Ship?
π¦ Submit your product details today β Get your customs clearance strategy in 24 hours!
π‘οΈ Avoid penalties, delays, and overpayment β classify right the first time!
πΌ Precision in Classification = Profit in Every Shipment!
π Your A6 Ledger. Your Tax. Your Control.
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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.