Notebook Set
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4820104000 | 10.0% | CN | US | Official Doc |
| 3926100000 | 15.3% | CN | US | Official Doc |
| 4820900000 | 35.0% | CN | US | Official Doc |
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AI Analysis
π Notebook Set (Stationery & Office Supplies)
π HS Code Master Guide & U.S. Customs Clearance Strategy | 2026 Tax Analysis
π I. Product Definition: Are You Shipping Paper or Plastic?
The term "Notebook Set" is a broad category in international trade that can refer to two distinct material compositions:
1. Paper-Based Sets: Traditional notebooks made of paper/cardboard covers, used for writing, sketching, or school supplies.
2. Plastic-Based Sets: Notebooks with plastic covers or entirely plastic components (e.g., waterproof notebooks), classified as general plastics.
β οΈ Critical Distinction:
- If the product is primarily Paper/Cardboard β It falls under Chapter 48 (Paper Products).
- If the product contains Significant Plastic (e.g., hard plastic covers, plastic binding) β It may fall under Chapter 39 (Plastics).
- Misclassification Risk: Declaring a plastic-covered set as "paper" can lead to severe penalties due to tariff rate differences (0% vs. 5.3% base tax).
π¦ II. HS Code Classification Details (2026 U.S. Tariff Schedule)
Based on current U.S. Customs and Border Protection (CBP) data, here are the three potential classifications for a "Notebook Set" and their specific tax implications:
| HS Code | Product Description | Material Composition | Tax Logic |
|---|---|---|---|
| 4820.10.40.00 | Notebook Sets (Paper/Cardboard) Standard writing pads, loose-leaf binders, or school notebooks with paper covers. |
Paper / Cardboard | Lowest Tax (Base 0%) |
| 3926.10.00.00 | Other Articles of Plastics Notebook sets with plastic covers, plastic binding, or waterproof plastic features. |
Plastics (Polymers) | Medium Tax (Base 5.3%) |
| 4820.90.00.00 | Other Notebooks/Registers Specialized paper registers, ledgers, or high-end paper sets not covered by the main "10.40" subheading. |
Paper / Cardboard | Highest Tax (Base 0% + 25% Add-on) |
π Key Insight:
- 4820.10.40.00 is the "Golden Path" for standard paper notebooks.
- 3926.10.00.00 is the "Plastic Path" for modern, durable, or waterproof sets.
- 4820.90.00.00 is the "Trap Path" for specialized paper items that might trigger high Section 232 or 301 add-on duties (25% + 10%).
π° III. 2026 U.S. Tariff Rate Breakdown (China Origin)
β
Applicable Country: United States (US)
β
Origin: China (CN)
β
Effective Dates: Current 2025-2026 Trade Policy (Section 301 & 122)
π― 1. HS Code 4820.10.40.00 (Standard Paper Notebook Sets)
The most common and cost-effective classification.
| Item | Details |
|---|---|
| Base Duty Rate | 0.0% (Free entry for general paper notebooks) |
| Section 301 / "Plus" Duty | 0.0% (No additional penalty tax) |
| Section 122 / IEEPA Duty | +10.0% (Specific China-targeted penalty tax) |
| Total Effective Tax | 10.0% |
| Calculation | CIF Value Γ 10% |
| Legal Path | HTSUS: 4820.10.40.00 + Section 122: 10% |
π Explanation:
While the base tariff is free, the Section 122 clause (often related to IEEPA or specific retaliatory tariffs) adds a flat 10%. This is the lowest risk scenario for standard school or office notebooks.
π― 2. HS Code 3926.10.00.00 (Plastic Notebook Sets)
Applies if the cover is plastic or the set is defined as "plastic articles".
| Item | Details |
|---|---|
| Base Duty Rate | 5.3% (Standard plastic duty) |
| Section 301 / "Plus" Duty | 0.0% |
| Section 122 / IEEPA Duty | +10.0% |
| Total Effective Tax | 15.3% |
| Calculation | CIF Value Γ 15.3% |
| Legal Path | HTSUS: 3926.10.00.00 + Section 122: 10% |
π Explanation:
Plastic items start with a base duty of 5.3%. The Section 122 10% penalty is then layered on top, resulting in a 15.3% total rate. This is significantly higher than the standard paper version.
π― 3. HS Code 4820.90.00.00 (Other Paper/Registers)
High-risk classification for specialized paper products.
| Item | Details |
|---|---|
| Base Duty Rate | 0.0% |
| Section 232 / "Plus" Duty | +25.0% (Steel/Aluminum/Sec 232 equivalent or Section 301 Add-on) |
| Section 122 / IEEPA Duty | +10.0% |
| Total Effective Tax | 35.0% |
| Calculation | CIF Value Γ 35% |
| Legal Path | HTSUS: 4820.90.00.00 + Section 232: 25% + Section 122: 10% |
π Explanation:
This classification attracts the heaviest penalty. A 25% "Plus" Duty (likely under Section 232 or aggressive Section 301 lists) combined with the 10% Section 122 penalty drives the total to 35%.
β οΈ Warning: Unless the product is a specialized ledger not covered under 4820.10, avoid this code.
π οΈ IV. Customs Clearance Strategy & Practical Tips
β 1. Documentation Checklist (Must-Have)
To prove the correct HS Code to CBP, you must provide:
| Document | Purpose | Critical Detail |
|---|---|---|
| Product Specification Sheet | Proves Material | Explicitly state: "Paper Cover" vs. "Plastic Cover". |
| Material Analysis Report | Verifies Composition | Third-party lab report confirming >90% paper or plastic content. |
| Clear Product Photos | Visual Proof | Show the cover texture, binding material, and any plastic coating. |
| Commercial Invoice | Accurate Description | Do NOT write "Plastic Notebook" if it's paper. Use "Paper Notebook Set" for 4820.10.40.00. |
| Packing List | Volume Confirmation | Ensure the quantity matches the invoice and declaration. |
β 2. Declaration Strategy (The "Golden Rule")
π₯ Rule of Thumb: "Material Dictates the Code, Not the Name!"
| Scenario | Correct HS Code | Total Tax | Strategy |
|---|---|---|---|
| Standard School/Office Notebook (Paper cover) | 4820.10.40.00 |
10% | Best Choice. Declare as "Paper Notebook Set". |
| Waterproof/Outdoor Notebook (Plastic cover) | 3926.10.00.00 |
15.3% | Declare as "Plastic Article, Notebook". |
| Specialized Ledger/Logbook (Paper, non-standard) | 4820.90.00.00 |
35% | Avoid unless necessary. High risk of audit. |
β 3. Common Pitfalls & How to Avoid Them
| β Mistake | β οΈ Consequence | β Solution |
|---|---|---|
| Calling it "Plastic" when it's Paper | Paying 15.3% instead of 10% (Overpaying). | Be precise: "Recycled Paper Cover". |
| Calling it "Paper" when it has Plastic Covers | CBP reclassifies to 3926 or 4820.90 β Penalties + 25% tax. |
Test the cover material; if it's hard plastic, use 3926.10.00.00. |
| Vague Description ("Notebook") | CBP assigns 4820.90.00.00 (35%) as default. |
Use specific descriptions: "Hardcover Paper Notebook Set". |
| Ignoring Section 122 | Surprising 10% tax at border. | Budget for the 10% IEEPA tax on ALL Chinese-origin goods. |
π V. Global Market Comparison (2026)
| Region | Recommended HS Code | Base Tax | Total Tax (with 122) | Note |
|---|---|---|---|---|
| πΊπΈ USA | 4820.10.40.00 |
0% | 10% | Best Option |
| πͺπΊ EU | 4820.10.40.00 |
0% | 0% | No 122 penalty |
| π¨π¦ Canada | 4820.10.40.00 |
0% | 0% | Free trade |
| π¬π§ UK | 4820.10.40.00 |
0% | 0% | Post-Brexit rates apply |
π Conclusion:
The U.S. market is unique because of the Section 122 (10%) penalty on Chinese goods. However, for standard paper notebooks (4820.10.40.00), the total cost is manageable at 10%.
Plastic versions (3926.10.00.00) are more expensive at 15.3%, and specialized paper versions (4820.90.00.00) are prohibitively expensive at 35%.
π― VI. Final Verdict & Action Plan
- Check Material: Is the cover Paper or Plastic?
- Paper β Target
4820.10.40.00. - Plastic β Target
3926.10.00.00.
- Paper β Target
- Avoid
4820.90.00.00: Unless your product is a very specific ledger, this code carries a 35% tax burden. - Declare Accurately: Use the phrase "Paper Notebook Set" to ensure the 10% rate, not 35%.
- Budget for 10%: Even the best code (
4820.10.40.00) still carries the Section 122 10% tax.
π‘ Pro Tip:
"If you ship Paper Notebooks from China to the US, your total duty is 10%.
If you ship Plastic Notebooks, your total duty is 15.3%.
Never let CBP guess; define the material clearly!"
β¨ Customs Compliance Starts with Precision!
πΌ Optimize your HS Code to save 25% in taxes immediately!
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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.