Multi page Order Record Book
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926100000 | 15.3% | CN | US | Official Doc |
| 3926908700 | 40.3% | CN | US | Official Doc |
| 4820104000 | 35.0% | CN | US | Official Doc |
| 4820102060 | 35.0% | CN | US | Official Doc |
| 4820104000 | 35.0% | CN | US | Official Doc |
AI Analysis
π Multi-Page Order Record Book (Business Stationery & Office Supplies)
π HS Code Classification & Customs Clearance Guide | 2026 Tax Analysis | Strategic Compliance Strategy
π I. Product Definition & Classification: What Exactly Is an "Order Record Book"?
A Multi-Page Order Record Book is a specialized stationary item used for logging, tracking, and managing business transactions, sales orders, or inventory movements. In international trade, its classification is not straightforward because it hinges on two critical factors: 1. Material Composition: Is it made of Paper or Plastic/Polymers? 2. Structural Nature: Is it a traditional bound notebook or a rigid/flexible plastic organizer?
β οΈ Key Distinction:
- Paper-based: Falls under Chapter 48 (Paper products), specifically "Ledgers, Account Books, Order Books..."
- Plastic-based: Falls under Chapter 39 (Plastics), specifically "Articles of plastics and articles of other materials of heading 3901 to 3914, n.e.s."
Misclassification here can lead to significant duty discrepancies, especially when Section 301 (25%) and Section 122 (10%) tariffs are applied to Chinese-origin goods.
π¦ II. HS Code Classification Details (2026 Authoritative Reference)
Based on the provided data, the product can be classified into four distinct HS Codes depending on material and specific sub-category nuances.
| HS Code | Product Description | Material Inference | Applicability |
|---|---|---|---|
3926.10.00.00 |
Plastic Office Supplies / Stationery | Plastic (Rigid or Flexible) | Fits generic "plastic office supplies" if not specifically defined elsewhere. High risk of broad categorization. |
3926.90.87.00 |
Other Plastic Articles | Plastic (Flexible/Coated) | For flexible plastic order books or those with plastic coatings. Considered "Other" plastic articles. |
4820.10.40.00 |
Ledgers, Account Books, Order Books, etc. (Other) | Paper | Standard paper-bound order books that do not fit specific "loose-leaf" or "notebook" sub-codes. |
4820.10.20.60 |
Ledgers, Account Books, Order Books, etc. (Specific Paper) | Paper | Specifically for "Purchasing Record Books" or specific types of paper-based order logs. |
π Critical Note:
- Chapter 48 (Paper) is generally preferred for traditional paper record books, as it often carries 0% Base Duty (before add-on tariffs).
- Chapter 39 (Plastic) carries a 5.3% Base Duty and is often deemed "Other" plastic articles, triggering higher add-ons.
- The distinction between4820.10.40.00and4820.10.20.60is subtle; customs may scrutinize the exact binding and content structure.20.60is often cited for "Purchasing/Procurement" logs, while40.00is a catch-all for other paper order books.
π° III. 2026 Tariff Rate Breakdown (Including Add-Ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025/2026 (Current Status)
π― 1. 3926.10.00.00 β Plastic Office Supplies
| Item | Content |
|---|---|
| Base Duty | 5.3% |
| Section 301 Duty | 0.0% (Note: Data indicates 0% for this specific sub-code, but please verify current USITC lists as 3926 often attracts 25%) |
| Section 122 Duty | +10% |
| Total Tax Rate | 15.3% |
| Calculation | CIF Value Γ 15.3% |
| De Minimis Exemption | β No (Generally applicable to high-value commercial shipments) |
π Explanation:
- This classification assumes the item is a "plastic office supply" with a specific exemption or exclusion from the 25% Section 301 tariff, resulting in a lower total rate.
- Risk: If CBP determines this should fall under3926.90, the 25% tariff applies, drastically increasing costs.
π― 2. 3926.90.87.00 β Other Plastic Articles
| Item | Content |
|---|---|
| Base Duty | 5.3% |
| Section 301 Duty | +25.0% |
| Section 122 Duty | +10% |
| Total Tax Rate | 40.3% |
| Calculation | CIF Value Γ 40.3% |
| De Minimis Exemption | β No |
π Explanation:
- This is the "default" plastic category. If the order book is made of plastic (e.g., PVC, PE, coated paper with plastic laminate) and doesn't fit a more specific plastic heading, it falls here.
- High Cost Alert: A 40.3% total duty is extremely costly for low-margin stationery.
π― 3. 4820.10.40.00 β Paper Order Books (Other)
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| Section 301 Duty | +25.0% |
| Section 122 Duty | +10% |
| Total Tax Rate | 35.0% |
| Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption | β No |
π Explanation:
- Even though the base duty is 0%, the Section 301 and 122 tariffs apply, bringing the total to 35%.
- This is significantly cheaper than the plastic counterpart (3926.90.87.00) due to the 0% base rate.
π― 4. 4820.10.20.60 β Paper Purchase/Order Records
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| Section 301 Duty | +25.0% |
| Section 122 Duty | +10% |
| Total Tax Rate | 35.0% |
| Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption | β No |
π Explanation:
- Similar to40.00, but specifically targeted at "Purchasing/Procurement" records.
- Strategic Advantage: Ensures proper alignment with "Record/Account Book" definitions, avoiding misclassification as general stationery.
π οΈ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Documentation Checklist (Mandatory)
| Document | Required | Purpose |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state Material (Paper vs. Plastic) and Dimensions. |
| β Photos of Product | βοΈ | Show binding type, pages, and any plastic components. |
| β Commercial Invoice | βοΈ | Describe as "Paper Order Book" or "Plastic Record Book," NOT just "Notebook." |
| β Material Declaration | βοΈ | Explicitly state: "90% Paper, 10% Plastic Glue" vs. "100% PVC Plastic." |
| β HS Code Pre-Ruling | βοΈ | Highly Recommended to lock in 4820.10 over 3926 if paper. |
β 2. Classification Strategy (Key Rules)
π₯ "Material is King, Description is Queen!"
| Scenario | Correct HS Code | Incorrect HS Code | Consequence of Error |
|---|---|---|---|
| Paper Book (Standard) | 4820.10.20.60 or 4820.10.40.00 |
3926.10.00.00 |
Overpay if plastic rates were assumed, but Underpay if 301 applies to plastic. Risk of 35% vs 15% dispute. |
| Plastic Book (Fully Plastic) | 3926.90.87.00 |
4820.10.00.00 |
Underpayment Risk: CBP will reassess at 40.3% + penalties. |
| Coated Paper (Plastic Lamination) | 3926.90.87.00 |
4820.10.00.00 |
High Risk: CBP may argue it's a "plastic article" due to coating, leading to 40.3% duty. |
| Loose-Leaf Planner | 4820.10.20.60 |
4820.10.40.00 |
Minor discrepancy, but consistency is key for audits. |
β 3. Special Cases & Mitigation
| Situation | Handling Advice |
|---|---|
| Hybrid Material (Paper pages + Plastic cover) | Best Practice: Declare as Paper (4820) if paper is the essential character. Provide proof that paper > 50% by weight/volume. |
| Small Quantity (De Minimis) | While data shows deny_de_minimis, verify if the shipment qualifies for Section 321 ( <$800). If yes, duty may be 0%. Check current CBP guidelines. |
| Gift Samples | If shipped as samples with no commercial value, declare as "Sample - No Commercial Value" to potentially avoid duty, but ensure it's not a test shipment for commercial resale. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4820.10.20.60 |
35% (25% 301 + 10% 122) | None | Paper is cheaper than Plastic. |
| πΊπΈ USA (Plastic) | 3926.90.87.00 |
40.3% (25% 301 + 10% 122) | None | Avoid if possible. |
| πͺπΊ EU | 4820.10.20 |
~5-6% | CE (if plastic) | No Section 301/122. Lower total cost. |
| π¨π³ China | 4820.10.20 |
5-8% | None | Import duty applies. |
| π¬π§ UK | 4820.10.20 |
5-6% | None | Post-Brexit tariffs apply. |
π Conclusion:
- USA is the most expensive market due to Section 301 (25%) and Section 122 (10%) tariffs.
- Paper classification (4820) is 5% cheaper than plastic classification (3926) in total duty burden.
- EU/UK are significantly more competitive for Chinese stationery exports.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Calling it "Plastic Notebook" when it's paper with a plastic cover.
π Result: CBP may classify it as 3926.90 (40.3%) instead of 4820.10 (35%).
π‘ Fix: Emphasize "Paper" in description.
β Error 2: Using "Notebook" (4820.90) instead of "Order Book" (4820.10).
π Result: Potential audit discrepancy. 4820.10 is for "Ledgers/Order Books," which is more accurate for business records.
β Error 3: Ignoring Section 122 Tariff.
π Result: Forgetting the 10% adds to the base + 25%. Total is 35-40.3%, not just 25%.
β Correct Declaration Example:
"Paper Order Record Book, Multi-Page, Spiral Bound, for Business Purchasing Logs, Made of 100% Paper with Paper Cover"
π― VII. Conclusion: Precision Saves Money!
π― Key Takeaway:
πΉ "Paper Wins: 35% vs Plastic's 40.3%"
πΉ "Material Matters: Define it clearly as Paper or Plastic."
πΉ "Tariff Trap: 25% (301) + 10% (122) = 35-40.3%."
π Tip:
If your order book is paper, insist on HS Code 4820.10.20.60. If it's plastic, prepare for the 40.3% rate. Consider sourcing from Vietnam or Thailand to avoid Section 301 tariffs (if applicable) and reduce total landed cost.
π£ Act Now:
π Consult your customs broker to confirm the exact material breakdown.
π Request a Pre-Ruling from CBP if the shipment value is high.
π Optimize your supply chain to classify correctly and avoid costly penalties!
β¨ Smart Classification, Smarter Profits!
πΌ Every dollar saved in duty is pure profit!
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.