Record Table
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4911998000 | 17.5% | CN | US | Official Doc |
| 4911914040 | 17.5% | CN | US | Official Doc |
| 4820104000 | 35.0% | CN | US | Official Doc |
| 4820102060 | 35.0% | CN | US | Official Doc |
AI Analysis
π Record Tables, Notebooks & Business Diaries (Paper Stationery)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Record Tables" and "Notebooks"?
In international trade, "Record Tables" (Registers, Account Books) and related stationery items are categorized under Chapter 48: Paper and Paperboard; Articles of Paper Pulp, of Paper or Paperboard. These items are strictly defined by their function (recording, accounting, ordering) and material (paper/paperboard).
They are generally divided into two main categories:
1. Specialized Record Books & Account Books (HS 4820.10.20 / 4820.10.40)
Items specifically designed for financial, commercial, or personal record-keeping, such as:
* Diaries: Daily planners, datebooks.
* Address Books: Lists of contacts.
* Account Books/Registers: Ledgers, cash books.
* Receipt Books: Pre-numbered forms for issuing receipts.
* Order Books: Forms for taking customer orders.
* Mooreβs Forms/Manifold Business Forms: Carbonless multi-part forms.
2. Other Printed Matter (HS 4911.99 / 4911.91)
If the item is printed but does not fit the specific definition of a "register, account book, diary, or notebook" (e.g., blank pads, looseleaf paper without binding, promotional brochures, or pictures), it may fall under "Other Printed Matter."
β οΈ Key Distinction Point:
- If the item has pre-printed forms for recording transactions (e.g., receipts, orders) or is bound as a diary/notebook/account book β It is Stationery (HS 4820).
- If the item is simply printed paper without a specific record-keeping format (e.g., a photo, a pamphlet, or unbound sheets) β It is Other Printed Matter (HS 4911).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
Based on the provided data, the relevant HS Codes and their corresponding tax rates are as follows:
| HS Code | Product Description | Application Scenario | Tax Rate |
|---|---|---|---|
4820.10.40.00 |
Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Other | General notebooks, loose-leaf binders, general record books not specifically categorized as diaries/address books. | 25.0% (Base: 0%, Surcharge: 25%) |
4820.10.20.60 |
Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles Other | Bound diaries, address books, pre-bound notebooks, letter pads. | 25.0% (Base: 0%, Surcharge: 25%) |
4911.99.80.00 |
Other printed matter, including printed pictures and photographs: Other: Other: Other: Other | Miscellaneous printed items not classified as stationery records (e.g., brochures, manuals, generic printed materials). | 7.5% (Base: 0%, Surcharge: 7.5%) |
4911.91.40.40 |
Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other | Printed pictures, designs, or photographs (antique or modern, <20 years old). | 7.5% (Base: 0%, Surcharge: 7.5%) |
π Key Reminder:
- All items defined as Registers, Account Books, Notebooks, Diaries, Address Books, Order Books, Receipt Books, Letter Pads, and Memorandum Pads fall under HS 4820.10 and incur a 25% total tax rate.
- Items that are not record-keeping stationery but are simply "printed matter" (like brochures or photos) fall under HS 4911 and incur a 7.5% total tax rate.
- Misclassification Risk: Declaring a bound diary as "printed matter" (HS 4911) to save tax is illegal and will result in penalties.
π° III. 2026 Latest Tariff Rate Details (Including Surcharge)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: Based on provided data, includes surcharge details.
π― 1. 4820.10.40.00 & 4820.10.20.60 ββ Stationery (Registers, Diaries, Notebooks)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Surcharge Tariff | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Exemption | β Not Applicable for surcharge portion. |
| Legal Basis | Based on provided data: Tax Detail: Base: 0.0%, Surcharge: 25.0% |
π Explanation:
- The Base Tariff for most stationery (Chapter 48) is typically 0% in the US Harmonized Tariff Schedule (HTSUS).
- However, due to Section 301 Tariffs (Trade War measures), many Chinese-origin goods, including paper products, are subject to an additional 25% surcharge.
- Total Cost Impact: For every $10,000 CIF value of diaries/registers, you must pay $2,500 in tariffs.
- Important: Even though the base rate is 0%, the 25% surcharge makes the effective duty rate 25%.
π― 2. 4911.99.80.00 & 4911.91.40.40 ββ Other Printed Matter (Pictures, General Print)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Surcharge Tariff | +7.5% |
| Total Tax Rate | 7.5% |
| Tax Calculation | CIF Value Γ 7.5% |
| De Minimis Exemption | β Not Applicable for surcharge portion. |
| Legal Basis | Based on provided data: Tax Detail: Base: 0.0%, Surcharge: 7.5% |
π Explanation:
- Some printed matter may be subject to a lower surcharge (7.5%) depending on specific subheadings and trade agreements.
- Crucial: This lower rate only applies if the item is NOT a register, account book, diary, or notebook. If it is, it must be classified under HS 4820 and taxed at 25%.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Preparation Checklist (Must-Haves)
| Document | Required? | Description |
|---|---|---|
| β Product Specifications | βοΈ | Dimensions, binding type, page count, paper type. |
| β Product Photos | βοΈ | Clear images showing front, back, inside pages (to prove if itβs a diary vs. blank paper). |
| β Commercial Invoice | βοΈ | Must clearly state: "Diary," "Notebook," "Account Book," or "Printed Matter" accurately. |
| β Packing List | βοΈ | Itemize quantities by HS Code if mixed shipments. |
| β Origin Certificate | βοΈ | To prove Chinese origin for surcharge calculation. |
| β Content Sample | βοΈ | If claiming HS 4911, provide sample to prove itβs not a record book. |
β 2. Classification Strategy (Critical Tips)
π₯ βKnow Your Product: Diary = 25%, Picture = 7.5%!β
| Scenario | Correct Classification | Wrong Classification | Consequence |
|---|---|---|---|
| Bound Diary with dates/lines | 4820.10.20.60 |
4911.99.80.00 |
Under-declaration! 17.5% tax difference + penalties. |
| Notebook for general writing | 4820.10.40.00 |
4911.99.80.00 |
Under-declaration! 17.5% tax difference + penalties. |
| Pre-printed Receipt Book | 4820.10.40.00 |
4911.99.80.00 |
Under-declaration! 17.5% tax difference + penalties. |
| Photo Album (for pasting photos) | 4820.10.40.00 (Albums) |
4911.99.80.00 |
Under-declaration! 17.5% tax difference + penalties. |
| Printed Brochure/Manual | 4911.99.80.00 |
4820.10.40.00 |
Over-declaration! Unnecessary 17.5% extra tax. |
| Printed Photograph (<20 yrs) | 4911.91.40.40 |
4820.10.40.00 |
Over-declaration! Unnecessary 17.5% extra tax. |
π Key Advice:
- "Albums for samples or for collections" are explicitly mentioned in the HS 4820 description. Even if they are just blank pages for pasting, they are classified as Stationery (25%), not just printed matter.
- "Manifold Business Forms" (carbonless forms) are also Stationery (25%).
β 3. Special Cases
| Situation | Handling Advice |
|---|---|
| Gift Sets (Diary + Pen) | If the diary is the essential character, classify under 4820 (25%). If it's a minor item in a gift set, consult customs broker. |
| Custom Printed Notebooks | Still HS 4820.10.40.00. Custom printing doesn't change the classification from "Notebook" to "Printed Matter." |
| Digital Planners/Printables | If sold digitally, no physical import. If sold as printed PDFs on paper, check if it has pre-printed forms. If blank, might be 4820.10.40.00 (blank notebook). |
| Antique Diaries (>20 years) | If they are historical artifacts, they might qualify for different treatment, but standard imported "diaries" are 25%. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 4820.10.20.60 / 4820.10.40.00 |
25.0% | Includes 0% base + 25% surcharge. High cost. |
| π¨π³ China | 4820.10.20.60 |
5-8% | Standard MFN rate, no US-style surcharge. |
| πͺπΊ EU | 4820.10 |
0% | Most stationery has 0% duty in EU. No surcharge. |
| π¬π§ UK | 4820.10 |
0% | Similar to EU, post-Brexit tariff schedule. |
| π¦πΊ Australia | 4820.10 |
5% | Standard rate, no surcharge. |
π Conclusion:
- The USA is the most expensive market for importing Chinese stationery due to the 25% Section 301 surcharge.
- EU, UK, and Australia offer significantly lower duty rates (0-5%), making them more attractive for price-sensitive stationery imports.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring a bound Diary as "Paper Products" or "Printed Matter" to avoid 25% tax.
π Result: Customs will reclassify it to 4820.10.20.60 and charge 25%, plus fines for misdeclaration.
β Error 2: Thinking "Blank Notebook" is not a "Notebook."
π Result: Blank notebooks are still "Notebooks" under 4820.10.40.00 and subject to 25% tax.
β Error 3: Confusing "Photo Albums" with "Printed Pictures."
π Result: Photo albums are Stationery (25%), not "Printed Pictures (7.5%)". This is a common misclassification trap.
β Error 4: Using "Other Printed Matter" for Receipt Books.
π Result: Receipt books are explicitly Stationery (25%). Misclassification leads to audits.
β Correct Practice:
Always describe the item as "Diary," "Notebook," "Register," or "Account Book" if it fits these definitions. Use "Printed Matter" only for brochures, photos, or manuals that do not serve a record-keeping function.
π― VII. Conclusion: Professional Declaration, Cost Savings!
π― Remember:
πΉ "Diaries & Notebooks: 25% Tax."
πΉ "Photos & Brochures: 7.5% Tax."
πΉ "Misclassification: Huge Penalties."
π Pro Tip:
If you are importing large volumes, consider:
1. Pre-Ruling: Apply for an Advance Ruling from US Customs (CBP) to confirm the HS Code.
2. Supply Chain Diversification: If possible, source stationery from countries with lower tariffs (e.g., Vietnam, Thailand) to avoid the 25% US surcharge.
π£ Immediate Action:
π Consult a licensed customs broker.
πΈ Provide clear photos of your products.
π Ensure your invoice descriptions match the HS Code definitions precisely.
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Your every penny of duty cost is worth calculating!
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.