Leather Notebook A5
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823908680 | 35.0% | CN | US | Official Doc |
| 4823906700 | 35.0% | CN | US | Official Doc |
| 4820300020 | 35.0% | CN | US | Official Doc |
| 3926100000 | 15.3% | CN | US | Official Doc |
| 4820102060 | 35.0% | CN | US | Official Doc |
AI Analysis
π Leather Notebook A5 (Live-Leaf/Loose Leaf)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
π One, Product Definition and Classification: Do You Really Understand "Leather Notebook"?
A Leather Notebook (A5, Loose Leaf) is a hybrid stationery product combining paper core with leather or leather-like covers and plastic binding mechanisms (rings/dividers). In international trade, its classification is controversial because it involves mixed materials (paper, leather, plastic). The correct HS Code depends on the primary material and functional component.
β οΈ Key Classification Dilemma:
- If classified as Paper Products: High additional tariffs (35%) due to US-China trade tensions.
- If classified as Plastic Office Supplies: Lower base tariffs (15.3%) but still subject to specific clauses.
- Critical Distinction: Is the value driven by the paper inside or the leather/plastic cover? Customs often scrutinizes this to prevent tariff evasion.
π¦ Two, HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the 5 potential HS Codes for a "Leather Notebook A5 (Loose Leaf)":
| HS Code | Product Description | Matching Logic & Summary | Total Tax Rate |
|---|---|---|---|
| 4823.90.86.80 | Other Paper Articles | Paper Product Logic: The item is essentially paper (loose leaf), cut to size. Matches "Paper/Cardboard Products" category. No material conflict with paper core. | 35.0% |
| 4823.90.67.00 | Other Paper Articles | Paper Product Logic: Similar to above. The loose-leaf notebook is viewed as a paper product cut into a specific shape/form. Consistent with paper/cardboard classification. | 35.0% |
| 4820.30.00.20 | Loose Leaf Binders | Binder Logic: Explicitly matches "Loose Leaf" (ζΎι‘΅) form factor. Recognized as a paper-based stationery item (notebook/binder). | 35.0% |
| 4820.10.20.60 | Notebooks / Account Books | Notebook Logic: Falls under "Notebooks" category. Assumes paper material for the bulk of the item. Consistent with paper-based book attributes. | 35.0% |
| 3926.10.00.00 | Office/School Supplies (Plastic) | Plastic Logic: Infers plastic components (rings, dividers, or PU leather cover) as dominant. Classified as a plastic office supply item. | 15.3% |
π Critical Reminder:
- Codes4823,4820are under Chapter 48 (Paper), which currently faces high punitive tariffs (35% total).
- Code3926is under Chapter 39 (Plastics), which has a significantly lower base rate (5.3%) but still incurs additional taxes.
- Customs Attention: If the leather cover is genuine leather, none of these codes may be accurate (they would fall under Chapter 41 or 46), but based strictly on the provided data, we assume "Leather" refers to PU/Vinyl or the classification prioritizes paper/plastic content.
π° Three, 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Clauses)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: Current Trade Policies (301 Clauses + IEEPA)
π― 1. The "Paper" Route: HS Codes 4823.90.86.80 / 4823.90.67.00 / 4820.30.00.20 / 4820.10.20.60
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Tariff | +25.0% (USITC Footnote 9903.88.01) |
| IEEPA Tariff (122 Clause) | +10.0% (Targeting specific Chinese goods) |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption? | β NO (High risk of denial for de minimis under current rules) |
| Legal Path | USITC:4820/4823 β Section 301: 25% β IEEPA: 10% |
π Explanation:
- These codes fall under Chapter 48 (Paper Products).
- The 25% Section 301 tariff is mandatory for most paper goods from China.
- The 10% IEEPA tariff is an additional layer on top.
- Total Burden: 35%. This is a high-cost classification.
π― 2. The "Plastic" Route: HS Code 3926.10.00.00
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Section 301 Tariff | 0.0% (Not applicable to this specific plastic sub-category in the provided data) |
| IEEPA Tariff (122 Clause) | +10.0% |
| Total Effective Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Exemption? | β οΈ Uncertain (Depends on specific plastic item exclusions, but generally lower risk than paper) |
| Legal Path | USITC:3926.10 β IEEPA: 10% |
π Explanation:
- This code classifies the notebook as an Office Supply made of Plastic (e.g., PU cover, plastic rings).
- Significant Savings: 15.3% vs. 35%. Potential Savings: ~19.7% on CIF value.
- Risk: Customs may reject this if they deem the paper content as the essential character (GRI 3(b) of Customs Nomenclature). You must prove the plastic/leather cover constitutes the main value or function.
π οΈ Four, Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
β 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Purpose |
|---|---|---|
| β Product Composition Breakdown | βοΈ Critical | Must specify: % Leather/PU, % Plastic (rings), % Paper. This justifies HS Code selection. |
| β High-Res Photos | βοΈ Critical | Show the cover material (leather texture vs. plastic rings) clearly. |
| β Commercial Invoice | βοΈ Critical | Describe as "A5 PU Leather Notebook with Plastic Rings & Paper Inserts" (supports 3926) OR "Paper Loose Leaf Notebook with Leather Cover" (supports 4820). |
| β Structural Diagram | βοΈ Recommended | Explain how the rings hold the paper. If rings are plastic, emphasize Chapter 39. |
| β Original Certificate of Origin | βοΈ Critical | To confirm China origin for tariff calculation. |
β 2. Strategic Declaration Tips
π₯ "Character Matters: Cover vs. Content!"
| Strategy | Approach | Outcome |
|---|---|---|
| Cost Saving (Aggressive) | Declare as Plastic Office Supply (3926.10.00.00) | Tax: 15.3%. β Saves ~19.7%. β οΈ Risk: Customs may audit for "Essential Character". Must prove cover/rings are dominant. |
| Safe/Conservative | Declare as Paper Notebook (4820.30.00.20) | Tax: 35.0%. β Low audit risk. Paper is the bulk. β Higher cost. |
| Hybrid Risk | Declare as "Leather Goods" (Not in data) | High Risk: Might be classified elsewhere with different rates or prohibited materials. Stick to provided codes. |
Recommendation:
- If the price of the notebook is low but the value is in the quality of the cover/rings, argue for 3926.
- If the notebook is primarily a writing pad with a thin cover, 4820 is safer but costlier.
β 3. Special Scenarios
| Scenario | Advice |
|---|---|
| Genuine Leather Cover | The provided data does not include Leather Codes (e.g., 4601, 4117). If truly genuine leather, consult a customs broker immediately. Misclassification as plastic/paper could lead to severe penalties. |
| Mixed Materials | If the cover is PU (Polyurethane), it is legally often treated as Plastic (Chapter 39), making 3926.10.00.00 a viable, cheaper option. |
| Kit vs. Individual | If sold as a "Starter Kit" (Notebook + Pen + Ruler), the entire kit may follow the Notebook's HS Code. Do not split. |
π Five, Global Market Comparison (2026 Insight)
| Market | Recommended HS Code (Based on Data) | Est. Tariff | Note |
|---|---|---|---|
| πΊπΈ USA | 3926.10.00.00 (Aggressive) or 4820.30.00.20 (Conservative) |
15.3% or 35.0% | Highly sensitive to 301/IEEPA. Documentation is key. |
| π¨π³ China | 4820.10.00.00 (Similar to 4820.10.20.60) |
~5-8% | No Section 301. Lower burden. |
| πͺπΊ EU | 4820.10.00 or 3926.10.00 |
~6-7% | No punitive tariffs. Standard MFN rates apply. |
| π¨π¦ Canada | 4820.10.00 or 3926.10.00 |
~6.5% | Similar to EU, friendly trade terms. |
π Key Takeaway:
The USA is the only market with the 35% vs. 15.3% dichotomy due to trade wars. For other markets, the difference is minimal.
π Six, Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Calling it "Leather Notebook" and using a Leather HS Code (e.g., 4117)
π Result: Rejection. If it's not genuine leather, or if the data doesn't support it, you face misclassification penalties.
β Mistake 2: Assuming "Paper" always means 35%
π Result: Overpaying. If the plastic rings and PU cover are the defining features, 3926.10.00.00 (15.3%) is valid and saves money.
β Mistake 3: Ignoring the "122 Clause" (IEEPA)
π Result: Surprise fees. Even if base tariff is 0%, the 10% IEEPA applies to almost all goods from China. Always calculate 10% on top.
β Correct Action:
"A5 Loose Leaf Notebook, PU Leather Cover, Plastic Ring Binder, 100 Sheets Paper"
- Argument for 3926: "Plastic components (rings/cover) define the office supply utility."
- Argument for 4820: "Paper content is the essential character for writing."
π― Seven, Conclusion: Professional Declaration, Cost Optimization!
π― Remember the Golden Rule:
πΉ "Cover is Plastic? Go 3926 (15.3%). Cover is Paper? Go 4820 (35%). True Leather? Avoid these codes."
πΉ "Don't let the 'Leather' name trick you into high taxes if the material is PU/Plastic."
π Pro Tip:
If you are shipping small quantities (under $800), check if De Minimis rules still apply (current US policy is strict). If not, the 19.7% tax savings from choosing
3926.10.00.00over4820is massive.
π£ Immediate Action Step:
π Ask your supplier: "Is the cover Genuine Leather or PU/Man-Made?"
π If PU: Declare as 3926.10.00.00 to save ~20% in taxes.
π If Paper Dominant: Declare as 4820.30.00.20 to stay safe.
β¨ Smart Classification, Smarter Profits!
πΌ Every Percentage Point Counts in International Trade!
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.