Receipt Holder
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4202328000 | 40.7% | CN | US | Official Doc |
| 4820300040 | 35.0% | CN | US | Official Doc |
| 3926904800 | 13.4% | CN | US | Official Doc |
| 4202322000 | 55.0% | CN | US | Official Doc |
| 4911992000 | 17.5% | CN | US | Official Doc |
AI Analysis
๐งพ Receipt Holder (็ฅจๆฎๅคน/ๆถๆฎๆถ็บณๅ)
๐ HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
๐ I. Product Definition & Classification: What is a "Receipt Holder"?
A Receipt Holder is an organizational accessory used to store, organize, and protect financial documents, receipts, invoices, and tickets. In international trade, it is generally classified based on its primary material and function. Because receipts are often kept in pockets, handbags, or desks, the classification often falls under Bags/Purses, Paper Products, or Plastic Articles.
โ ๏ธ Key Distinction Point:
- If made of Textiles: Classified under Bags/Pouches (Chapter 42).
- If made of Paper/Cardboard: Classified under Stationery/Albums (Chapter 48).
- If made of Plastics: Classified under Plastic Articles/Case/Portfolio (Chapter 39 or 42).
- If it is a Multi-part Carbonless Form: Classified under Printed Matter (Chapter 49).
๐ฆ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material |
|---|---|---|---|
4202.32.80.00 |
Articles of a kind normally carried in the pocket or handbag, of outer surface of textile materials | Receipt holder made of fabric/cloth/leather-like textile | ๐งต Textile |
4820.30.00.40 |
Albums for samples or for collecting stamps or other collectors' pieces; other stationery, receipt books, letter pads, memorandum pads, accounting ledgers | Receipt holder made of paper or cardboard | ๐ Paper/Cardboard |
3926.90.48.00 |
Other articles of plastics and articles of other materials of headings 3901 to 3914: Other | Receipt holder made of plastic/pvc | ๐ฅค Plastic |
4202.32.20.00 |
Articles of a kind normally carried in the pocket or handbag, of outer surface of plastic sheeting, of textile materials, or of paperboard | General Receipt holder (Plastic, Cardboard, or Mixed) | ๐งด Plastic/Cardboard |
4911.99.20.00 |
Other printed matter, including printed images | Carbonless Receipt Books (Multi-part forms) | ๐จ๏ธ Printed Paper |
๐ Focus Reminder:
- Material is King: The tariff rate varies drastically (from 13.4% to 55.0%) based on whether the outer surface is plastic, textile, or paper.
- Function Matters: If it's a pre-printed carbonless book for recording transactions, it falls under Printed Matter (4911), not a container.
- Common Mistake: Do not classify a simple plastic sleeve as "Stationery" (Ch 48); it is likely "Plastic Article" (Ch 39) or "Bag" (Ch 42).
๐ฐ III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
โ Applicable Country: United States (US)
โ Origin: China (CN)
โ Effective Time: Includes all imports post-2025/11/10
๐ฏ 1. 4202.32.80.00 โ Receipt Holder (Textile/Textile-like Material)
| Item | Content |
|---|---|
| Base Tariff | 5.7% (ad valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote) |
| Section 122 Tariff | +10.0% (Specific to China origin) |
| Total Tariff | 40.7% |
| Calculation | CIF Value ร 40.7% |
| De Minimis Eligible? | โ No (High combined rate) |
| Legal Path | USITC:4202.32.80.00 โ 301:25% โ 122:10% |
๐ Explanation:
- Textile bags/pouches have a moderate base rate.
- Total 40.7% makes this a high-cost item for US importers from China.
๐ฏ 2. 4820.30.00.40 โ Receipt Holder (Paper/Cardboard Material)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff | 35.0% |
| Calculation | CIF Value ร 35.0% |
| De Minimis Eligible? | โ No |
| Legal Path | USITC:4820.30.00.40 โ 301:25% โ 122:10% |
๐ Note:
- Even though the base tariff is 0%, the surtaxes push the total to 35.0%.
- Paper products are often scrutinized for copyright or anti-dumping issues, but here the main cost driver is the 301/122 tariffs.
๐ฏ 3. 3926.90.48.00 โ Receipt Holder (Plastic Material)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surtax | 0.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff | 13.4% |
| Calculation | CIF Value ร 13.4% |
| De Minimis Eligible? | โ ๏ธ Check Carefully (Low rate, but 122 applies) |
| Legal Path | USITC:3926.90.48.00 โ 122:10% |
๐ Strategic Advantage:
- This is the LOWEST tariff option (13.4%) among the containers.
- If your receipt holder is made of PVC, PP, or Plastic, classify here to save significant costs compared to Textile (40.7%) or Paper (35.0%).
๐ฏ 4. 4202.32.20.00 โ Receipt Holder (General Plastic/Paperboard/Textile)
| Item | Content |
|---|---|
| Base Tariff | 20.0% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff | 55.0% |
| Calculation | CIF Value ร 55.0% |
| De Minimis Eligible? | โ No |
| Legal Path | USITC:4202.32.20.00 โ 301:25% โ 122:10% |
๐ Warning:
- This code is a "Catch-all" for bags carried in pockets/handbags that don't fit the specific "Textile Outer Surface" definition of 4202.32.80.
- 55.0% is the HIGHEST tariff. Avoid this code if possible. If it's plastic, use3926.90.48.00. If it's specific textile, use4202.32.80.00.
๐ฏ 5. 4911.99.20.00 โ Carbonless Receipt Books (Printed Matter)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tariff | 17.5% |
| Calculation | CIF Value ร 17.5% |
| De Minimis Eligible? | โ No |
| Legal Path | USITC:4911.99.20.00 โ 301:7.5% โ 122:10% |
๐ Explanation:
- This applies ONLY if the product is a multi-part carbonless form (e.g., "Sales Receipt Book, 3-part, carbonless").
- It is NOT a blank holder or a sleeve. It is a printed document.
- 17.5% is very competitive, lower than all container types except Plastic (13.4%).
๐ ๏ธ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
โ 1. Document Checklist (Must-Have)
| Document | Required? | Notes |
|---|---|---|
| โ Product Photos | โ๏ธ | Must clearly show Material (Texture, sheen) |
| โ Material Composition Statement | โ๏ธ | e.g., "Outer: 100% Polyester, Inner: Paper" |
| โ Commercial Invoice | โ๏ธ | Use precise description (see below) |
| โ Packing List | โ๏ธ | Weight and dimensions |
| โ OEM Contract/Design Sheet | โ๏ธ | To prove it's a "Holder" and not just "Paper" |
โ 2. Declaration Strategy (Key Mantra)
๐ฅ "Material Dictates Code, Function Clarifies Price!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plastic Sleeve | 3926.90.48.00 (Plastic Article) |
Call it "Stationery" โ 35% |
| Fabric Pouch | 4202.32.80.00 (Textile Bag) |
Call it "Plastic Bag" โ 55% or 13.4% (Risk of misclassification penalty) |
| Paper Book | 4820.30.00.40 (Stationery) |
Call it "Plastic" โ 13.4% (But customs will check material) |
| Carbonless Forms | 4911.99.20.00 (Printed Matter) |
Call it "Plastic Holder" โ 55% (Huge overpayment) |
โ 3. Special Handling
| Situation | Advice |
|---|---|
| Mixed Materials | If the outer surface is Plastic, use 3926.90.48.00 (13.4%) OR 4202.32.20.00 (55%)? Choose 3926! It's cheaper. Only use 4202.32.20 if it doesn't fit 3926 specifically. |
| Sample vs. Bulk | Samples may still be subject to tariffs if value exceeds de minimis (now higher, but surtaxes often exempt them). Check current $800 de minimis rules for Section 301/122 exclusions. |
| "Blank" vs. "Printed" | A blank receipt book (no pre-printed forms) is 4820. A printed carbonless book is 4911. |
๐ V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| ๐บ๐ธ USA | 3926.90.48.00 (Plastic) |
13.4% | Lowest Cost Option |
| ๐บ๐ธ USA | 4202.32.80.00 (Textile) |
40.7% | High Tariff |
| ๐บ๐ธ USA | 4911.99.20.00 (Printed) |
17.5% | Low if it's carbonless forms |
| ๐จ๐ณ China | 4202.32.00.00 |
5% - 10% | Low entry barrier |
| ๐ช๐บ EU | 4202.32.00.00 |
12% | No Section 301/122 surtaxes |
๐ Conclusion:
- USA Importers: Prioritize Plastic (3926) or Printed Carbonless (4911) for lowest duties.
- Avoid4202.32.20.00(55%) unless no other code fits.
๐ VI. Common Errors & Pitfalls (Blood & Tears Lessons)
โ Error 1: Calling a Plastic Receipt Holder a "Stationery Item" to avoid bag tariffs.
๐ Result: Customs inspects material. If plastic, they may reclassify to 3926.90.48.00 (13.4%). If they think it's a "Bag", it could be 4202.32.20.00 (55%). Misdeclaration Risk.
โ Error 2: Calling a Fabric Pouch a "Plastic Bag".
๐ Result: Severe penalty for material misrepresentation. Tariff jumps from 40.7% to potential fraud charges.
โ Error 3: Shipping Carbonless Receipt Books as "Plastic Holders".
๐ Result: Wrong HS Code. You pay 13.4% instead of 17.5%? No, actually 4911 is 17.5%, 3926 is 13.4%. But if it's Printed Matter, it must be 4911. If you classify as plastic, you might be flagged for copyright/printed goods issues.
โ Correct Description Example:
"Receipt Holder, PVC Material, Clear Plastic Sleeve, For Office Use" โ
3926.90.48.00
"Receipt Book, Carbonless, 3-Ply, Printed, A5 Size" โ4911.99.20.00
๐ฏ VII. Conclusion: Professional Declaration, Cost Optimization!
๐ฏ Remember the Mantra:
๐น "Plastic is Cheapest (13.4%), Printed is Good (17.5%), Textile is Expensive (40.7%), General Bag is Worst (55.0%)."
๐น "Material First, Function Second!"
๐ Pro Tip:
If your receipt holder is Plastic, ensure you declare it as "Article of Plastics" (3926) rather than "Bag" (4202) to save 41.6% in tariffs.
If it is Carbonless Forms, use Printed Matter (4911) to leverage the lower surtax (7.5% vs 25%).
๐ฃ Immediate Action:
๐ Confirm material composition with supplier.
๐ Choose3926.90.48.00for Plastic Holders to maximize profit margins.
๐ผ Accurate HS Code = Lower Costs = Higher Competitiveness!
โจ Professional Clearance Starts with Precise Classification!
๐ผ Your Every Dollar Matters!
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) โ Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) โ More specific grouping within the chapter
- Subheading (6 digits) โ Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) โ 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 โ The standard duty rate applied to WTO members
- General rate โ Applied to countries without trade agreements
- Trade remedy duties โ 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.