Labelled Office Plastic Folder
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926100000 | 15.3% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 4820300040 | 35.0% | CN | US | Official Doc |
| 3926908700 | 40.3% | CN | US | Official Doc |
| 3923109000 | 38.0% | CN | US | Official Doc |
| 3923900080 | 38.0% | CN | US | Official Doc |
Product Images
AI Analysis
π Labeled Office Plastic Folder (Office Supplies)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
π 1. Product Definition and Classification: What Exactly Is a "Labeled Office Plastic Folder"?
A labeled office plastic folder is an organizational tool used in business and administrative settings. It consists of a plastic body with attached labels or label holders for document identification. In international trade, the classification depends heavily on specific characteristics: * Material: Primarily plastic (e.g., PP, PVC, PE). * Function: Office supply, document storage. * Form: Rigid or semi-rigid folders, possibly with pockets, rings, or label slots.
β οΈ Critical Distinction:
- If it is specifically designed as an office supply with labels β Likely 3926.10.00.00
- If it is a general-purpose plastic product without specific office designation β Likely 3926.90.99.89 or 3926.90.87.00
- If it is classified as a paper-based folder (even if plastic-coated) β Could be 4820.30.00.40
- If it is treated as packaging (e.g., for holding goods rather than documents) β Could be 3923.10.90.00 or 3923.90.00.80
π¦ 2. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
| HS Code | Product Description | Applicable Scenario | Total Tax Rate (CNβUS) | Tax Detail Breakdown |
|---|---|---|---|---|
3926.10.00.00 |
Office supplies made of plastic (e.g., labeled folders) | Office environments, document organization, labeled storage | 15.3% | Base: 5.3% + Section 301: 0% + IEEPA 10% |
3926.90.99.89 |
Other plastic articles not elsewhere specified | General plastic folders, unlabeled or generic | 22.8% | Base: 5.3% + Section 301: 7.5% + IEEPA 10% |
4820.30.00.40 |
Other folders (excluding ring binders), made of paper/paperboard | Plastic-coated paper folders, hybrid materials | 35.0% | Base: 0.0% + Section 301: 25.0% + IEEPA 10% |
3926.90.87.00 |
Other plastic articles, flexible | Flexible plastic folders, soft covers | 40.3% | Base: 5.3% + Section 301: 25.0% + IEEPA 10% |
3923.10.90.00 |
Plastic articles for packing/holding goods | Folders used as packaging for shipment | 38.0% | Base: 3.0% + Section 301: 25.0% + IEEPA 10% |
3923.90.00.80 |
Other plastic packing articles | Expanded category of plastic packaging items | 38.0% | Base: 3.0% + Section 301: 25.0% + IEEPA 10% |
π Key Reminder:
- Office-specific plastic folders with labels should be declared under 3926.10.00.00 for the lowest tax rate (15.3%).
- Misclassifying as "general plastic article" or "packaging" can increase taxes by 20β25 percentage points.
- The IEEPA 10% surcharge applies to all Chinese-origin goods listed above.
π° 3. 2026 Latest Tariff Rate Details (Including Surcharges, Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (and subsequent imports)
π― 1. 3926.10.00.00 ββ Office Supplies Made of Plastic (Labeled Folders)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% (ad valorem) |
| USITC Surcharge (Section 301) | 0% (No additional 25% tariff for this specific subheading) |
| IEEPA Surcharge | +10% (Applied to Chinese/HK products, effective Nov 10, 2025) |
| Total Tax Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:3926.10.00.00 |
π Explanation:
- This is the most favorable classification for labeled office plastic folders.
- The Section 301 25% tariff does NOT apply to this specific subheading, reducing the total tax significantly compared to other plastic articles.
- Always emphasize "office supplies" and "labeled" in documentation to justify this classification.
π― 2. 3926.90.99.89 ββ Other Plastic Articles (General Plastic Folders)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% |
| USITC Surcharge (Section 301) | +7.5% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Γ 22.8% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:3926.90.99.89 |
π Note:
- If the folder lacks clear office-use designation or labels, customs may default to this category.
- $7.5% higher than 3926.10.00.00 due to Section 301 surcharge.
π― 3. 4820.30.00.40 ββ Other Folders (Paper-Based or Hybrid)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Γ 35.0% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:4820.30.00.40 |
π Warning:
- If the folder is primarily paper-based with plastic coating, it may be classified here.
- High tax due to 25% Section 301 surcharge. Avoid unless material is predominantly paper.
π― 4. 3926.90.87.00 ββ Flexible Plastic Articles
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF Γ 40.3% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:3926.90.87.00 |
π Note:
- Applies to flexible plastic folders (e.g., soft plastic sleeves).
- Highest tax rate among plastic folder classifications.
π― 5. 3923.10.90.00 & 3923.90.00.80 ββ Plastic Packing Articles
| Item | Content |
|---|---|
| Base Tariff Rate | 3.0% |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF Γ 38.0% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:3923.10.90.00 / 3923.90.00.80 |
π Warning:
- Only applicable if the folder is used as packaging for shipping goods, not for office document organization.
- Misclassification risk: If declared as office supply but used as packaging, customs may reclassify and impose back taxes.
π οΈ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
β 1. Required Documentation Checklist (All Mandatory)
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Include material (PP/PVC), dimensions, label type, intended use |
| β Product Photos | βοΈ | Show labels, structure, and any office-related features |
| β Commercial Invoice | βοΈ | Explicitly state: "Labeled Office Plastic Folder, For Office Document Organization" |
| β Packing List | βοΈ | Detail quantity, weight, and packaging method |
| β Declaration of Office Use | βοΈ | Confirm product is for office supplies, not packaging |
| β Third-Party Test Report | βοΈ | RoHS, REACH compliance if required by buyer |
β 2. Declaration Tips (Key Mnemonic)
π₯ "Label + Office + Plastic = 15.3% | Generic + Plastic = 22.8% | Flexible = 40.3% | Packaging = 38.0%"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Labeled office folder | 3926.10.00.00 |
Misdeclare as "plastic bag" β 38% |
| Unlabeled generic folder | 3926.90.99.89 |
Declare as "office supply" β Risk of reclassification |
| Flexible plastic sleeve | 3926.90.87.00 |
Declare as rigid folder β Tax dispute |
| Folder used for shipping goods | 3923.10.90.00 |
Declare as office supply β Penalty + Back Tax |
β 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Folders | Provide client order + design specs to prove office-use intent |
| Hybrid Material (Paper + Plastic) | Declare under 4820.30.00.40 if paper >50% by weight |
| Labels Attached vs. Label Slots | Both qualify for 3926.10.00.00 if designed for office labeling |
| Bulk vs. Retail Packaging | Bulk folders still qualify as office supplies if end-use is office |
π 5. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ United States | 3926.10.00.00 |
15.3% (CN) | RoHS, Prop 65 (if applicable) | Lowest tax if correctly classified |
| π¨π³ China | 3926.10.00.00 |
5.3% | CCC (if electrical, not applicable) | No surcharge |
| πͺπΊ European Union | 3926.10.00.00 |
0% (if符εCE) | CE, REACH | No surcharge |
| π¬π§ United Kingdom | 3926.10.00.00 |
5% | UKCA | No surcharge |
| π―π΅ Japan | 3926.10.00.00 |
0% | PSE (if applicable) | No surcharge |
π Conclusion:
- USA is the most complex market due to IEEPA and Section 301 surcharges.
- Correct classification as "office supply" saves 20β25% in taxes compared to misclassification.
π 6. Common Mistakes & Pitfall Avoidance (Lessons Learned)
β Mistake 1: Declaring labeled office folder as "plastic packaging"
π Consequence: Tax jumps from 15.3% to 38% β Overpayment!
β Mistake 2: Omitting "labeled" or "office" in description
π Consequence: Customs may classify as 3926.90.99.89 (22.8%) β Higher tax
β Mistake 3: Using flexible plastic sleeves but declaring as rigid folder
π Consequence: Misclassification β 40.3% tax instead of 15.3%
β Mistake 4: Not providing proof of office use
π Consequence: Customs audit β Delay, fines, or reclassification
β Correct Practice:
"Labeled Office Plastic Folder, PP Material, For Document Organization, Model XYZ, Office Supply, No Electrical Components"
π― 7. Conclusion: Precise Classification, Cost Savings, Efficient Clearance
π― Remember the Mnemonic:
πΉ "Labeled + Office = 15.3% | Generic = 22.8% | Flexible = 40.3% | Packaging = 38.0%"
πΉ "HS Code Determines Tax, 15.3% vs 40.3% is a $25 Difference per $100!"
π Pro Tip:
- If your folder is originally from Vietnam, Malaysia, or Thailand, you may qualify for IEEPA exemption β Tax only 0β5.3%.
- Apply for an Advance Ruling (Pre-Classification) before shipment to avoid disputes.
π£ Immediate Action:
π Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
π Ensure your plastic folders clear customs smoothly, minimize costs, and maximize profit!
β¨ Professional clearance starts with accurate classification!
πΌ Every cent of cost deserves precise calculation!
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.