Register Book
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823906700 | 35.0% | CN | US | Official Doc |
| 4810131900 | 10.0% | CN | US | Official Doc |
| 4820104000 | 10.0% | CN | US | Official Doc |
| 4820102060 | 35.0% | CN | US | Official Doc |
| 4823908680 | 35.0% | CN | US | Official Doc |
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AI Analysis
📖 Register Book (登记簿/账簿)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 I. Product Definition & Classification: What Exactly Is a "Register Book"?
A Register Book (often referred to as a Ledger, Logbook, or Registration Book in trade) is a specialized stationery or paper product used for recording information, transactions, or official data. In international trade, its classification depends heavily on material composition and processing level.
Key Distinction: - Standard Paper Register: Uncoated or simply bound paper → Generally falls under Chapter 48 (Paper/Paperboard). - Coated/Treated Paper Register: If the paper is coated, impregnated, or specifically processed for graphic recording → May fall under different subheadings within Chapter 48.
⚠️ Critical Classification Point:
- If it is a simple bound paper book for writing/logging → Look at 4820 (Notebooks, account books, etc.).
- If it is a specific coated paper product used for registration → Look at 4810 or 4823.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the five possible HS Code classifications for "Register Book," along with their tax implications.
| HS Code | Product Description | Material/Feature | Total Tax Rate | Key Tax Components |
|---|---|---|---|---|
4820.10.40.00 |
Register books for registration/accounting purposes | Paper (Standard) | 10.0% | Base: 0%, Section 122: 10% |
4820.10.20.60 |
Register book (Paper Stationery) | Paper Stationery | 35.0% | Base: 0%, Section 301: 25%, Section 122: 10% |
4823.90.86.80 |
Other paper products (Register) | Paper (No exclusions) | 35.0% | Base: 0%, Section 301: 25%, Section 122: 10% |
4823.90.67.00 |
Coated/Processed paper products | Coated/Processed Paper | 35.0% | Base: 0%, Section 301: 25%, Section 122: 10% |
4810.13.19.00 |
Coated paper for writing/graphic recording | Coated Paper | 10.0% | Base: 0%, Section 122: 10% |
🔍 Focus Reminder:
- The lowest tax rate (10%) applies to4820.10.40.00and4810.13.19.00.
- The highest tax rate (35%) applies to4820.10.20.60,4823.90.86.80, and4823.90.67.00.
- Why the difference? The 35% rates include an additional 25% Section 301 tariff (Trade War Tariff), whereas the 10% rates do not.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN) (Implied by the 25% Section 301 tariff)
✅ Effective Time: Current rates apply.
🎯 1. 4820.10.40.00 —— Register Book (Standard Paper)
| Item | Content |
|---|---|
| Base Duty Rate | 0% (ad valorem) |
| Section 301 Surcharge | 0% (Not listed in this specific subheading) |
| Section 122 Duty | +10% |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Eligibility | ❌ Not Applicable (Section 122 duties generally negate de minimis benefits for this category) |
| Legal Basis Path | USITC:4820.10.40.00 → Section 122: 10% |
📌 Explanation:
- This is the most favorable classification for standard register books.
- No 25% Section 301 tariff applies here.
- Only the 10% Section 122 duty (a specific US duty on certain Chinese goods) is added.
🎯 2. 4820.10.20.60 —— Register Book (Paper Stationery)
| Item | Content |
|---|---|
| Base Duty Rate | 0% |
| Section 301 Surcharge | +25% |
| Section 122 Duty | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:4820.10.20.60 → Section 301: 25% → Section 122: 10% |
📌 Note:
- This subheading attracts the full punitive tariff.
- The 25% Section 301 is the major cost driver.
- Avoid this classification if possible unless the product specification strictly matches this heading.
🎯 3. 4823.90.86.80 —— Other Paper Products (Register)
| Item | Content |
|---|---|
| Base Duty Rate | 0% |
| Section 301 Surcharge | +25% |
| Section 122 Duty | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:4823.90.86.80 → Section 301: 25% → Section 122: 10% |
📌 Note:
- Similar to above, this is a "catch-all" for other paper products but includes the 25% surcharge.
🎯 4. 4823.90.67.00 —— Coated/Processed Paper Products
| Item | Content |
|---|---|
| Base Duty Rate | 0% |
| Section 301 Surcharge | +25% |
| Section 122 Duty | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:4823.90.67.00 → Section 301: 25% → Section 122: 10% |
📌 Note:
- Applies to coated or specially processed paper.
- High tariff burden due to Section 301.
🎯 5. 4810.13.19.00 —— Coated Paper for Writing/Graphic Recording
| Item | Content |
|---|---|
| Base Duty Rate | 0% |
| Section 301 Surcharge | 0% (Not listed) |
| Section 122 Duty | +10% |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | USITC:4810.13.19.00 → Section 122: 10% |
📌 Explanation:
- If the register is made of coated paper specifically for recording, it may qualify here.
- No Section 301 tariff, saving 25% compared to other classified options.
- This is a strategic classification if the paper type allows.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Must-Have Documents)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specification | ✔️ | Must detail: Material (paper type, coating), Binding method, Dimensions. |
| ✅ Photos (Clear) | ✔️ | Show the cover, pages, binding, and any printed content. |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Register Book" or "Accounting Ledger." Avoid vague terms like "Office Supply." |
| ✅ Packing List | ✔️ | List quantities, weights, and dimensions. |
| ✅ Material Declaration | ✔️ | Specify if paper is "Uncoated," "Coated," "Kraft," etc. This determines HS Code. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Paper Type Decides Tax, Section 301 Saves You!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Standard Uncoated Paper Register | 4820.10.40.00 (10%) |
Misdeclare as 4820.10.20.60 → 35% |
| Coated Paper for Recording | 4810.13.19.00 (10%) |
Misdeclare as 4823.90.86.80 → 35% |
| General Other Paper Product | 4823.90.86.80 (35%) |
Only if no other specific heading fits. |
📌 Strategy:
- If your register is standard bound paper, aim for4820.10.40.00.
- If your register uses special coated paper, try to justify4810.13.19.00to avoid the 25% tariff.
- Avoid4820.10.20.60unless forced by specific product characteristics.
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| Pre-printed Registers | If pages are pre-printed with forms/logs, still classify under 4820 if bound. Provide samples. |
| Digital + Physical | If sold with a digital license, the physical book is still the primary good. |
| Bulk vs. Retail | Bulk industrial logs may be classified differently than retail stationery, but HS Code logic remains. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4820.10.40.00 or 4810.13.19.00 |
10% (Section 122) | None Specific | Avoid 35% rates if possible. |
| 🇨🇳 China | 4820.10.40.00 |
5-8% (Est.) | N/A | Standard import tax. |
| 🇪🇺 EU | 4820.10.00 |
0% (Most Favored) | CE (if electronic) | No Section 301 equivalent. |
| 🇬🇧 UK | 4820.10.00 |
0-5% | UKCA | Post-Brexit tariffs may apply. |
📌 Conclusion:
- USA is the critical market due to Section 301 (25%) and Section 122 (10%) tariffs.
- Correct HS Code selection can save 25% in duty costs.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring all registers as "Office Stationery" → Leads to random classification and 35% tax.
👉 Fix: Specify "Register Book" and material type.
❌ Mistake 2: Ignoring the Coating Status of the paper.
👉 Fix: If coated, check 4810 vs 4823 to avoid Section 301.
❌ Mistake 3: Assuming all paper products get the same tax.
👉 Fix: 4820.10.40.00 (10%) vs 4820.10.20.60 (35%) is a massive cost difference.
❌ Mistake 4: Not providing product photos.
👉 Fix: Customs may reclassify based on visual inspection, leading to delays or higher duties.
✅ Correct Declaration Example:
"Register Book, Paper Bound, Uncoated, for Accounting Use, Model ABC, HS Code 4820.10.40.00"
🎯 VII. Conclusion: Precision Saves Money!
🎯 Remember the Rule:
🔹 "Uncoated Bind = 10% (4820.40)"
🔹 "Coated Record = 10% (4810.19)"
🔹 "General Paper = 35% (301+122)"🔹 "Choose the right HS Code, save 25% tariff instantly!"
📌 Pro Tip:
If your register book is standard paper, insist on 4820.10.40.00.
If it is special coated paper, negotiate with your supplier to confirm if it fits 4810.13.19.00 to avoid the 25% surcharge.
Pre-clearance ruling is highly recommended for high-volume shipments.
📣 Immediate Action:
📞 Contact your customs broker with product samples and material specs.
🚀 Secure the 10% rate, not the 35% penalty!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every 25% saved is pure profit!
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) — 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.