Office Supplies (144 piece bulk pack)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926100000 | 15.3% | CN | US | Official Doc |
| 4820900000 | 35.0% | CN | US | Official Doc |
| 4820104000 | 10.0% | CN | US | Official Doc |
| 4820900000 | 35.0% | CN | US | Official Doc |
| 9609908000 | 17.5% | CN | US | Official Doc |
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AI Analysis
π Office Supplies (144-Piece Bulk Pack)
π HS Code & Tariff Guide | 2026 U.S. Trade Compliance Masterclass | Strategic Import Planning
π One Product, Five Classifications β Know Which One Applies to You!
You're importing a 144-piece bulk pack of office supplies β but whatβs really inside?
Is it plastic pens? Paper clips? Notebooks? Or a mix?
π The key insight:
π The HS Code depends on the dominant material and primary function of the items.
π One shipment can contain multiple HS Codes β and each has a different tariff.
β οΈ Critical Warning:
- Misclassifying a plastic pen as paper-based could result in $10K+ in underpaid duties.
- Mixed lots must be declared by component β not as a single "office supply" bundle.
π¦ HS Code Breakdown: 5 Possible Classifications (2026 U.S. Tariff Schedule)
| HS Code | Product Description | Material & Use | Tax Rate | Key Trigger |
|---|---|---|---|---|
3926.10.00.00 |
Office supplies made of plastic | Plastic pens, rulers, staplers, binders | 15.3% | Plastic > 50% by value/weight |
4820.90.00.00 |
Other paper or paperboard office supplies | Paper clips, envelopes, folders, loose-leaf sheets | 35.0% | Paper-based + no specific subheading |
4820.10.40.00 |
Notebooks, ledgers, registers, diaries | Bound paper products (e.g., composition books) | 10.0% | Specific paper-based writing tools |
9609.90.80.00 |
Other writing or drawing instruments | Chalk, wax crayons, colored pencils, markers | 17.5% | Artistic or marking tools (non-pen) |
β Note: The same product name β βOffice Supplies (144-piece bulk pack)β β can be split across multiple HS Codes based on contents.
π° 2026 U.S. Tariff Breakdown: Whatβs Really in the Tax?
β Applicable to: U.S. imports from China (CN)
β Effective Date: November 10, 2025
β Legal Basis: IEEPA + Section 301 + Section 122
π― 1. 3926.10.00.00 β Plastic Office Supplies (e.g., pens, rulers, staplers)
| Tax Component | Rate | Legal Basis | Notes |
|---|---|---|---|
| Base Duty | 5.3% | U.S. HTSUS 3926.10.00.00 | Standard rate |
| Section 301 (USITC) | 0.0% | No additional 301 tariff on this subheading | β No 25% penalty |
| Section 122 (IEEPA) | 10.0% | IEEPA: 9903.01.24 | Applies to China-origin goods |
| Total Tax | 15.3% | β | CIF Γ 15.3% |
π Why?
- This code covers plastic items used for office tasks.
- No Section 301 tariff applies here β unlike paper goods.
- But IEEPA 10% still applies to all China-origin goods under Section 122.π Key Evidence Required:
- Material test report (plastic vs. paper)
- Bill of materials (BOM) showing % plastic content
- Product photos with labels
π― 2. 4820.90.00.00 β General Paper/Board Office Supplies (e.g., paper clips, envelopes, loose-leaf paper)
| Tax Component | Rate | Legal Basis | Notes |
|---|---|---|---|
| Base Duty | 0.0% | HTSUS 4820.90.00.00 | No base tariff |
| Section 301 (USITC) | 25.0% | USITC Footnote 9903.88.01 | High-risk category |
| Section 122 (IEEPA) | 10.0% | IEEPA: 9903.01.24 | Applies to China-origin |
| Total Tax | 35.0% | β | CIF Γ 35.0% |
π Why So High?
- This is a "catch-all" paper category under Section 301.
- 25% Section 301 tariff applies automatically to all paper-based office supplies from China.
- +10% IEEPA on top β Total 35%.β οΈ Warning:
- Even if the item is just paper clips or envelopes, this rate applies.
- No de minimis exemption β even $100 worth triggers full duty.
π― 3. 4820.10.40.00 β Notebooks, Registers, Ledgers (Bound Paper Products)
| Tax Component | Rate | Legal Basis | Notes |
|---|---|---|---|
| Base Duty | 0.0% | HTSUS 4820.10.40.00 | No base tariff |
| Section 301 (USITC) | 0.0% | No 301 tariff on this subheading | β No 25% penalty |
| Section 122 (IEEPA) | 10.0% | IEEPA: 9903.01.24 | Applies to China-origin |
| Total Tax | 10.0% | β | CIF Γ 10.0% |
π Why Lower?
- This is a specific paper product with a lower-risk tariff profile.
- No Section 301 tariff β only 10% IEEPA applies.β Best for:
- Composition books
- Spiral notebooks
- Journal pads
- Ledger books
π― 4. 9609.90.80.00 β Other Writing or Drawing Instruments (e.g., chalk, wax crayons, markers)
| Tax Component | Rate | Legal Basis | Notes |
|---|---|---|---|
| Base Duty | 0.0% | HTSUS 9609.90.80.00 | No base tariff |
| Section 301 (USITC) | 7.5% | USITC Footnote 9903.88.01 | Applies to certain writing tools |
| Section 122 (IEEPA) | 10.0% | IEEPA: 9903.01.24 | Applies to China-origin |
| Total Tax | 17.5% | β | CIF Γ 17.5% |
π Why?
- This includes non-pen writing tools like chalk, wax crayons, colored pencils, markers.
- 7.5% Section 301 applies β not full 25%.
- +10% IEEPA β Total 17.5%.β Example:
- A bulk pack with 12 red wax crayons + 12 chalk pieces β9609.90.80.00
π οΈ Clearance & Compliance Checklist (Pro Tips to Avoid Delays)
β 1. Required Documentation (Must-Have)
| Document | Why It Matters |
|---|---|
| β Detailed Bill of Materials (BOM) | Shows % of plastic vs. paper vs. other materials |
| β Product Photos (with labels) | Proves material composition |
| β Commercial Invoice (itemized) | Must list each item: e.g., "Plastic Pen x 50", "Paper Clip x 40" |
| β Material Test Report (plastic/paper) | Confirms material type (ISO 14001 or ASTM D6400) |
| β Certificate of Origin (CO) | Needed for IEEPA/Section 122 compliance |
| β HS Code Pre-Ruling Request (Optional) | Avoids post-import disputes |
β 2.η³ζ₯ηη₯οΌSmart SplittingοΌ
π₯ Rule of Thumb:
Donβt declare a mixed bulk pack as one item.
β Split by material and function.
| Scenario | Correct Approach |
|---|---|
| 60 plastic pens + 50 paper clips + 34 notebooks | Declare as 3 separate entries |
| 20 markers + 10 wax crayons + 10 chalks | Group under 9609.90.80.00 |
| 100 paper clips + 44 envelopes | All under 4820.90.00.00 |
| 50 plastic rulers + 100 paper notebooks | Split: 3926.10.00.00 + 4820.10.40.00 |
π« Never do this:
- βOffice Supplies (144-piece bulk pack)β β4820.90.00.00
β If 60% are plastic, youβre paying 35% on plastic items β Massive overpayment!
β 3. Special Cases & Workarounds
| Situation | Solution |
|---|---|
| Mixed materials, no clear dominant type | Request HS Code pre-ruling from U.S. CBP |
| Origin from Vietnam/Mexico/Thailand | Apply for IEEPA exemption β 0% tariff |
| Low-value shipment (<$800) | Use de minimis rule β No duty if total < $800 |
| Re-import of same goods | Check for HTSUS exclusions or duty drawback |
π Global Market Comparison (2026)
| Country | Recommended HS Code | Base Duty | IEEPA | Total Tax | Notes |
|---|---|---|---|---|---|
| πΊπΈ USA | Varies by material | 0β5.3% | 10% | 10β35% | High risk for paper goods |
| π¨π³ China | 4820.90.00.00 |
5% | 0% | 5% | No extra tariffs |
| πͺπΊ EU | 4820.90.00.00 |
0% | 0% | 0% | No IEEPA |
| π¦πΊ Australia | 4820.90.00.00 |
5% | 0% | 5% | No extra tariffs |
| π―π΅ Japan | 4820.90.00.00 |
0% | 0% | 0% | No extra tariffs |
π Insight:
- The U.S. is the only market with 10% IEEPA + 25% Section 301 on paper goods.
- China and EU are much friendlier for paper-based office supplies.
π Common Mistakes (Avoid These!)
β Mistake 1:
βI have 144 office supplies β Iβll just declare them as
4820.90.00.00.β
π Result: Paying 35% on plastic pens β Massive overpayment!
β Mistake 2:
βNo invoice itemization β just say βOffice Supplies Bulk Packβ.β
π Result: CBP rejects, delays, or fines.
β Mistake 3:
βI donβt need a BOM β itβs just pens and paper.β
π Result: No proof of material β audit risk.
β Correct Way:
βPlastic Pens (x50) β
3926.10.00.00, 25% paper clips β4820.90.00.00, 34 notebooks β4820.10.40.00β
π― Final Verdict: How to Win the Tariff Game
β If your pack has more plastic β use
3926.10.00.00β 15.3%
β If itβs mostly paper β use4820.90.00.00β 35.0% (high risk!)
β If itβs notebooks β4820.10.40.00β 10.0% (best deal)
β If itβs markers/crayons β9609.90.80.00β 17.5%π₯ Pro Tip:
Split the shipment by material β youβll save thousands in duties.
π£ Act Now: Secure Your Supply Chain
π Contact a U.S. CBP-licensed broker + request HS Code pre-ruling
π Provide BOM, photos, and test reports
π Get a 90%+ accurate classification before shipment
β¨ Your Profit Depends on This One Decision
πΌ Accurate HS Code = Lower Duty = Faster Clearance = More Margin
π― Remember:
βOne pack, many codes. One mistake, thousands in loss.β
β Your 144-piece bulk pack isnβt just office supplies β itβs a tariff puzzle. Solve it right.
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.