Multiplication Table
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4911996000 | 17.5% | CN | US | Official Doc |
| 4911914040 | 17.5% | CN | US | Official Doc |
| 3926901000 | 20.9% | CN | US | Official Doc |
| 9017900132 | 0.0% | CN | US | Official Doc |
| 3926100000 | 15.3% | CN | US | Official Doc |
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AI Analysis
🧮 Multiplication Table (Charts, Boards, & Tools)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know What a "Multiplication Table" Is?
In international trade, "Multiplication Table" is not a single standardized commodity but a category of educational aids. The correct HS Code depends entirely on its physical form, material, and function. It generally falls into three main categories:
1. Printed Charts (Paper-based)
Static images or charts printed on paper or cardboard, used for reference.
👉 Characteristics: Two-dimensional, non-electronic, printed matter.
2. Educational Toys/Stationery (Plastic/Wood)
Physical boards, tiles, or manipulatives (e.g., magnetic boards, plastic cards) used in classrooms or homes.
👉 Characteristics: Durable material, interactive, often used as office/school supplies.
3. Mathematical Instruments (Calculation Aids)
Tools specifically designed to assist in mathematical calculation or teaching, potentially including mechanical components.
👉 Characteristics: Functional instrument for math, may have specific technical attributes.
⚠️ Key Distinction Point:
- If it is a sheet of paper with a chart → Chapter 49 (Printed Products)
- If it is a plastic/wooden board for classroom use → Chapter 39 (Plastics) or Chapter 90 (Instruments)
- Misclassification leads to 20%–35% tariff differences!
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material/Form |
|---|---|---|---|
4911.99.60.00 |
Other printed matter (Multiplication chart on paper) | Printed worksheets, posters, paper charts | 📄 Paper |
4911.91.40.40 |
Other printed matter (Pictures/designs) | High-quality printed educational posters | 📄 Paper |
3926.90.10.00 |
Other articles of plastics (Plastic board) | Plastic multiplication boards, laminated sheets | 🧱 Plastic |
9017.90.01.32 |
Mathematical calculating instruments (Assistive tool) | Mechanical/interactive math teaching aids | 🛠️ Instrument |
3926.10.00.00 |
Articles of plastic for office/school use | Plastic school supplies, teaching boards | 🏫 School Supply |
🔍 Key Reminder:
- Printed vs. Physical: If the product is just a picture on paper, it must be classified under 4911. Do not classify as plastic (3926) or instrument (9017).
- Function vs. Form: If it is a plastic board but used primarily as a teaching toy,3926.10.00.00(School/Office) is often safer and lower tax than3926.90.10.00(General Plastic).
- Special Instrument: Only if it has specific calculation mechanics or is explicitly defined as a "mathematical instrument" by customs, use 9017.90.01.32.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From 2025-11-10 onwards (including subsequent imports)
🎯 1. 4911.99.60.00 & 4911.91.40.40 —— Printed Multiplication Charts
| Item | Content |
|---|---|
| Basic Tariff | 0% (ad valorem) |
| Section 301 Additional Tax | +7.5% (From USITC Footnote 9903.88.01) |
| IEEPA Additional Tax | +10% (For China/HK products, effective 2025-11-10) |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4911.xx.xx.xx → FOOTNOTE:9903.88.01 |
📌 Explanation:
- 0% Basic: Printed matter typically has low base duties.
- 7.5% Section 301: Part of the ongoing trade measures.
- 10% IEEPA: New surcharge on Chinese goods effective Nov 2025.
- Total 17.5%: This is the most common and lowest tariff option for simple printed charts.
🎯 2. 3926.90.10.00 —— Plastic Multiplication Boards (General Plastics)
| Item | Content |
|---|---|
| Basic Tariff | 3.4% |
| Section 301 Additional Tax | +7.5% |
| IEEPA Additional Tax | +10% |
| Total Tariff Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3926.90.10.00 |
📌 Explanation:
- Higher basic duty than printed matter because it is a manufactured plastic article.
- Recommendation: If you can prove it is for "school/office use," consider3926.10.00.00below to save tax.
🎯 3. 3926.10.00.00 —— Plastic Articles for Office/School Use
| Item | Content |
|---|---|
| Basic Tariff | 5.3% |
| Section 301 Additional Tax | 0% (Note: Some plastics may be exempt from 301 depending on specific listing, but IEEPA applies) |
| IEEPA Additional Tax | +10% |
| Total Tariff Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → USITC:3926.10.00.00 |
📌 Explanation:
- Best Option for Plastic Boards!
- Although the basic duty is 5.3% (higher than 3.4%), it avoids the 7.5% Section 301 tax (or it is listed as 0% in this specific data snippet), resulting in a lower total rate (15.3%) compared to general plastics (20.9%).
- Condition: Must be clearly declared as "Office or School Supplies" (e.g., educational teaching boards).
🎯 4. 9017.90.01.32 —— Mathematical Calculating Instruments
| Item | Content |
|---|---|
| Basic Tariff | Rate applicable to the article of which it is a part or accessory (Variable) |
| Section 301 Additional Tax | +25.0% |
| IEEPA Additional Tax | +10% |
| Total Tariff Rate | ~35%+ (Base + 35%) |
| Tax Calculation | Variable Base + 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:9017.90.01.32 |
📌 Explanation:
- Highest Risk Category.
- If classified as an "instrument," it attracts a 25% Section 301 surcharge (higher than 7.5%).
- Only use this if the product is a complex mechanical device with no other suitable classification. For simple boards/charts, avoid this classification to save tax.
🛠️ IV. Customs Clearance Practical Advice (Combat Pitfall Avoidance Guide)
✅ 1. Preparation Material Checklist (None Can Be Omitted)
| Material | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Details material (paper/plastic), dimensions, intended use (education). |
| ✅ Product Photos | ✔️ | Clear images showing it is a chart/board, not an electronic device. |
| ✅ Commercial Invoice | ✔️ | Describe accurately: "Paper Multiplication Chart" or "Plastic Educational Board for School Use". |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for verifying China origin and applying tariffs. |
| ✅ Packing List | ✔️ | Ensure quantity matches invoice. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Paper is 4911, Plastic is 3926.10, Avoid 9017 unless it's a machine!"
| Scenario | Correct Declaration | Wrong Practice | Result |
|---|---|---|---|
| Printed Paper Chart | 4911.99.60.00 |
Misclassified as plastic toy | Tax from 17.5% → 20.9% |
| Plastic Teaching Board | 3926.10.00.00 |
Misclassified as general plastic 3926.90 |
Tax from 15.3% → 20.9% |
| Complex Math Device | 9017.90.01.32 |
Over-declared as simple chart | Tax from 17.5% → ~35%+ |
| Mixed Package (Chart + Board) | Declare separately | Merge into one generic code | Customs may split and reassess |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Charts | Provide client order + design file. Declare as "Custom Printed Matter." |
| Laminated Plastic Board | Declare as "Plastic Article for School Use" (3926.10.00.00) to benefit from lower total tariff (15.3%). |
| Electronic Multiplication Tool | If it has buttons/screens, it may be 8543 (Electronic) or 9017. Do not use 4911/3926. |
| De Minimis (Section 321) | ❌ Not Applicable. These HS codes are explicitly not eligible for the $800 de minimis exemption for China-origin goods. Full duties apply. |
🌍 V. Global Main Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4911.99.60.00 (Print) |
17.5% | None | Best for paper charts. |
| 🇺🇸 USA | 3926.10.00.00 (Plastic) |
15.3% | None | Best for plastic boards. |
| 🇪🇺 EU | 4911.99.00 |
4.0% | CE (if plastic) | Lower base rates, no Section 301. |
| 🇨🇳 China (Import) | 4911.99.00 |
6.5% | N/A | Standard import duty. |
| 🇬🇧 UK | 4911.99.00 |
4.0% | None | Post-Brexit standard rate. |
📌 Conclusion:
- US Market is High Cost due to IEEPA + Section 301.
- Paper charts (17.5%) are cheaper than General Plastics (20.9%).
- School-use Plastics (15.3%) are the cheapest plastic option in the US.
- Electronic/Instrumental items (35%+) should be avoided unless necessary.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring a Plastic Board as Paper Chart
👉 Consequence: Customs inspection finds plastic → Fine + Back Taxes + Delay!
❌ Mistake 2: Declaring a Printed Chart as Plastic Toy
👉 Consequence: Higher duty (20.9% vs 17.5%) + Unnecessary inspection.
❌ Mistake 3: Calling a simple chart a "Mathematical Instrument"
👉 Consequence: Tax jumps from 17.5% to 35%+ due to higher Section 301 rate.
✅ Correct Practice:
- For Paper: "Paper Multiplication Chart, Printed, For Educational Use" →
4911.99.60.00- For Plastic: "Plastic Multiplication Board, School Supply, Non-Electronic" →
3926.10.00.00
🎯 VII. Conclusion: Professional Declaration Saves Money!
🎯 Remember the Mantra:
🔹 "Paper is 4911 (17.5%), Plastic School is 3926.10 (15.3%), General Plastic is 20.9%, Instruments are 35%+!"
🔹 "HS Code Determines Tariff, Misclassification Costs Thousands!"
📌 Pro Tip:
- For Plastic Boards, always emphasize "School/Office Supply" in the description to qualify for 3926.10.00.00.
- Pre-Ruling: If you are shipping large volumes, consider applying for an Advance Ruling from US CBP to confirm the HS Code.
📣 Immediate Action:
📞 Contact a professional customs broker
📷 Provide clear product photos
🚀 Clearance Smoothly, Profit Doubles!
✨ Professional Clearance Starts with Precise Classification!
💼 Every Cent of Cost Deserves Accurate Calculation!
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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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.