Folder Pad
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926904800 | 13.4% | CN | US | Official Doc |
| 3926908800 | 0.0% | CN | US | Official Doc |
| 4820300020 | 35.0% | CN | US | Official Doc |
| 4820300040 | 35.0% | CN | US | Official Doc |
Product Images
AI Analysis
π Folder Pad (Paper & Plastic Stationery)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π I. Product Definition & Classification: Are You Sure Itβs Just a "Folder"?
The term "Folder Pad" in international trade can refer to two distinct categories depending on the material: 1. Paper-Based Folder Pads: Notebooks, account books, or memorandum pads made of paper/paperboard, often used as a single unit or bound set. 2. Plastic Folder Pads: Flexible document binders (often with tabs) made of plastics.
β οΈ Critical Distinction:
- If the item is made of paper/paperboard (e.g., a pad of sticky notes, a looseleaf binder made of paperboard, or a notebook-style folder) β It falls under Chapter 48.
- If the item is made of plastics (e.g., a flexible plastic document binder with tabs) β It falls under Chapter 39.
- Misclassification Risk: Declaring a plastic folder as "paper stationery" to avoid tariffs is a common red flag for customs audits.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the precise HS Codes and their tax implications. Note that the distinction between Paper and Plastic materials dictates the HS Code.
| HS Code | Product Description | Material | Typical Use Case |
|---|---|---|---|
4820.30.00.20 |
Looseleaf Binders (Paper/Paperboard) | Paper/Paperboard | Traditional looseleaf binders for business records, account books, or notebooks. |
4820.30.00.40 |
Binders, Folders & File Covers (Other Paper) | Paper/Paperboard | Other paper-based folders, file covers, or non-looseleaf binders. |
3926.90.48.00 |
Photo Albums (Plastics) | Plastics | Flexible plastic albums or specific photo albums (often misused for general plastic folders). |
3926.90.88.00 |
Flexible Plastic Document Binders | Plastics | Most common for modern "Folder Pads". Includes flexible plastic folders with tabs, rolled or flat. |
π Key Insight:
- Paper vs. Plastic: If your "Folder Pad" is a plastic sleeve or a flexible plastic binder with tabs, you MUST use3926.90.88.00.
- Looseleaf Specifics: Only if it is a traditional looseleaf binder (rings mechanism) made of paper should you consider4820.30.00.20.
- Data Note: The system explicitly lists3926.90.88.00as "Flexible plastic document binders with tabs, rolled or flat," which is the most accurate fit for modern plastic folder pads.
π° III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
β Applicable Country: United States (US)
β Origin: China (CN) (Assumed based on the 25% additional tariff pattern in the data)
β Effective Date: Post-2025 Trade Policies (Section 301 Tariffs)
π― 1. Paper-Based Folder Pads (4820.30.00.20 / 4820.30.00.40)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Additional Tariff (Section 301) | +25.0% |
| Total Tariff | 25.0% |
| Tax Detail | εΊη‘ε
³η¨: 0.0%, ε εΎε
³η¨: 25.0% |
| Total Tax | 25.0% |
π Explanation:
- Paper stationery items like binders and folders generally have a low base duty (0%).
- However, due to Section 301 trade measures, they are subject to an additional 25% tariff on Chinese origin goods.
- Total Cost Impact: You pay 25% of the CIF value in duties alone.
π― 2. Plastic Folder Pads / Binders (3926.90.88.00)
| Item | Content |
|---|---|
| Base Tariff | See Note Below |
| Additional Tariff | Error / Failed to Retrieve |
| Total Tax | Error |
β οΈ CRITICAL WARNING:
- The system returned a "Failed to retrieve tax information" error for HS Code3926.90.88.00.
- Do NOT assume 0%. Plastic goods are often subject to different tariff schedules.
- Recommendation: You MUST verify this HS Code with a licensed customs broker or use the USITC Tariff Database directly. It may also be subject to the 25% Section 301 tariff, or potentially higher if classified under different subheadings.
- Risk: Declaring this as "Error" in internal records can lead to compliance issues.
π― 3. Photo Albums / Specific Plastic Items (3926.90.48.00)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 0.0% |
| Total Tariff | 0.0% |
| Tax Detail | εΊη‘ε
³η¨: 0.0%, ε εΎε
³η¨: 0.0% |
π Note: This code is specific to "Photo Albums." Unless your "Folder Pad" is explicitly marketed and used as a photo album, DO NOT use this code for standard document folders. Misclassification here could lead to accusations of tax evasion.
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Documentation Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state: "Flexible Plastic Document Binders" or "Paper Binders". Do not use vague terms like "Office Supplies." |
| β Product Photos | βοΈ | Show the tabs, material flexibility, and closure mechanism. Prove itβs not a rigid hardcover book. |
| β Material Declaration | βοΈ | Explicitly state: "100% PVC Plastic" or "80% Paper, 20% Plastic Components." Material composition is the key to HS Code classification. |
| β Specification Sheet | βοΈ | Detail dimensions, weight, and whether it contains metal rings (looseleaf) or is just plastic sleeves. |
β 2. Declaration Tips (Key Phrases)
π₯ "Material is King, Tabs Define Type!"
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Plastic Folder with Tabs | Flexible plastic document binders with tabs, rolled or flat (HS: 3926.90.88.00) |
"Plastic Folders" β Too vague, may trigger audit. |
| Paper Looseleaf Binder | Looseleaf binders of paperboard (HS: 4820.30.00.20) |
"Notebook" β May be classified under 4820.10 (Notebooks), leading to different rates. |
| General File Folder | File covers of paper or paperboard (HS: 4820.30.00.40) |
"Stationery" β Too broad, rejected by customs. |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials | If the folder has plastic pockets but a paper cover, consult a broker. It might still be classified under Chapter 39 if plastic is the essential character. |
| "Error" for Plastic Codes | For 3926.90.88.00, do not self-declare without verification. The system error suggests this code may have special regulatory requirements or recent tariff updates not yet reflected. |
| Photo Album Misclassification | Do not use 3926.90.48.00 for document folders. This code is reserved for Photo Albums. Using it incorrectly is considered fraud. |
π V. Global Market Clearance Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Remarks |
|---|---|---|---|---|
| πΊπΈ USA | 4820.30.00.40 (Paper) 3926.90.88.00 (Plastic) |
25% (Paper) Check Plastic Rate |
None required for stationery | High scrutiny on material. |
| π¨π³ China | 4820.30.00 / 3926.90.90 |
0-5% (Import) | None | Standard clearance. |
| πͺπΊ EU | 4820.30 / 3926.90 |
0% (Most) | CE (if plastic contains certain chemicals) | Check REACH compliance for plastics. |
π Conclusion:
- USA is the most complex market due to the 25% Section 301 tariff on paper goods.
- Plastic folders have a data error in the system, posing a significant risk. Verify this code immediately.
π VI. Common Errors & Pitfalls (Blood Lessons)
β Error 1: Using 3926.90.48.00 (Photo Albums) for Document Folders
π Consequence: Customs may reject the declaration or reclassify it to 3926.90.88.00 + fines.
β Error 2: Not specifying "Looseleaf" vs. "Fixed" for Paper Binders
π Consequence: 4820.30.00.20 is for Looseleaf; 4820.30.00.40 is for Other. Misclassification can lead to audits.
β Error 3: Ignoring the "Error" status for Plastic HS Codes
π Consequence: Assuming 0% tax when it might be 25%. Result: Sudden high duty bills.
β Correct Approach:
"Paper = 25% Total. Plastic = VERIFY. Never call it a 'Photo Album' unless it's for photos."
π― VII. Conclusion: Precise Classification Saves Money!
π― Remember the Golden Rule:
πΉ Paper Folder Pads β
4820.30.00.40β 25% Duty.
πΉ Plastic Folder Pads β3926.90.88.00β VERIFY RATE (Currently Error).
πΉ Photo Albums β3926.90.48.00β 0% Duty (Only if truly photo albums).
π Pro Tip:
If you are importing plastic folder pads, request a Binding Tariff Information (BTI) or Advance Ruling from US Customs before shipping. The current "Error" status makes self-declaration risky.
π£ Immediate Action:
π Contact a Customs Broker to verify
3926.90.88.00for plastic folder pads.
π Label your invoices precisely: "Flexible Plastic Document Binders" or "Paper Looseleaf Binders."
π Avoid the 25% Surprise by knowing exactly what material you are shipping!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every HS Code Decision Impacts Your Bottom Line!
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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.