Schedule Memo Book
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4820102010 | 35.0% | CN | US | Official Doc |
| 4820104000 | 35.0% | CN | US | Official Doc |
| 3926100000 | 15.3% | CN | US | Official Doc |
| 4817300000 | 35.0% | CN | US | Official Doc |
| 4820102060 | 35.0% | CN | US | Official Doc |
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AI Analysis
π Schedule Memo Book (Duty & Planning Journals)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: What Exactly is a "Schedule Memo Book"?
A Schedule Memo Book (often referred to as a Planner, Diary, or Journal) is a stationary item used for organizing daily, weekly, or monthly schedules, appointments, and notes. In international trade, its classification depends heavily on material composition (paper vs. plastic) and specific structural features.
There are two primary categories for this product: 1. Paper-based Planners: Bound or loose-leaf notebooks made primarily of paper/cardboard. These fall under Chapter 48. 2. Plastic-based Planners: Items where the cover, binding, or internal components are primarily plastic. These fall under Chapter 39.
β οΈ Key Distinction Point:
- If the product is mostly paper/cardboard with only minor plastic accessories (e.g., a plastic ring binder or elastic band) β Classify under Chapter 48 (Paper Products).
- If the product is mostly plastic (e.g., a hard plastic cover with minimal paper inserts) β Classify under Chapter 39 (Plastics).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material Composition |
|---|---|---|---|
4820.10.20.10 |
Day-book, account-book, order-book, and similar articles; other, whether or not ruled or printed | Planners, daily diaries, and schedule books identical to diaries and address books; paper-bound. | β Paper/Cardboard |
4820.10.40.00 |
Diaries, notebooks, and similar articles; other | Planners classified as diaries/notebooks; paper material. | β Paper/Cardboard |
3926.10.00.00 |
Articles of plastics and articles of other materials of heading 3918 or 3919; other; office or school supplies | Planners where the cover or key components are plastic; office stationary. | β Plastic |
4817.30.00.00 |
Paper or paperboard letter-combination pads, notecards, correspondence cards, diaries, and the like | Portable writing pads, pocket planners, or similar paper stationary items. | β Paper/Cardboard |
4820.10.20.60 |
Other bound stationery (not ruled or printed); other | Loose-bound or specially bound paper planners; other paper-based organizers. | β Paper/Cardboard |
π Key Reminder:
- All paper-based planners (covers made of cardboard, inner pages of paper) must be classified under Chapter 48. The most common codes are4820.10.20.10,4820.10.40.00, and4820.10.20.60. - If the item is primarily plastic (e.g., a plastic sleeve holding paper, or a rigid plastic case with paper inserts), it falls under3926.10.00.00.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)
β Applicable Country: USA (US)
β Country of Origin: China (CN)
β Effective Date: 2025/2026 (Current Trade Policies)
π― 1. Paper-Based Planners (HS Codes: 4820.10.20.10, 4820.10.40.00, 4817.30.00.00, 4820.10.20.60)
These codes share the same tariff structure under current Section 301 and IEEPA provisions for Chinese-origin stationary items.
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Most paper stationary items have 0% base duty) |
| Section 301 Surtax | +25.0% (Additional tariff under US Trade Act Section 301) |
| 122 Section Tariff | +10.0% (Specific surtax under 122 Clause, often applied to certain consumer goods) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption? | β No (Denied for goods subject to Section 301/122 surcharges) |
| Legal Basis Path | Section 301: 9903.88.01 β IEEPA/122: Section 122 Tariff β USITC: 4820/4817 |
π Explanation:
- "Section 301 Surtax 25%": Derived from the Trade Act Section 301, targeting Chinese-manufactured goods. - "122 Clause Tariff 10%": An additional surtax applicable to specific categories of consumer goods from China. - Total 35%: This is a high tariff rate. Even though the base duty is 0%, the surcharges make it expensive.
π― 2. Plastic-Based Planners (HS Code: 3926.10.00.00)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% (Standard MFN rate for plastic articles) |
| Section 301 Surtax | +0.0% (Note: Some plastic office supplies may be excluded or have different rates, but per provided data, surtax is 0%) |
| 122 Section Tariff | +10.0% (Applicable under 122 Clause for specific plastic items) |
| Total Tariff Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Exemption? | β No (Subject to surtaxes) |
| Legal Basis Path | Base: HTS 3926.10.00.00 β 122 Clause: Section 122 Tariff |
π Note:
- Plastic planners have a lower total tariff (15.3%) compared to paper planners (35%). - The base duty is higher (5.3%), but there is no Section 301 25% surtax in this specific dataset, only the 10% 122 surtax.
π οΈ IV. Customs Clearance Practical Advice (Combat Pitfalls Guide)
β 1. Required Document Checklist (Non-negotiable)
| Document | Must Provide | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must detail: Material (Paper vs. Plastic), Size, Binding Type (Wire, Plastic Comb, Glue). |
| β Material Breakdown | βοΈ | Crucial for distinguishing between HS 48 (Paper) and HS 39 (Plastic). E.g., "Cover: 100% PVC Plastic" vs. "Cover: 100% Cardboard". |
| β Product Photos (Labeled) | βοΈ | Clear images of cover, binding mechanism, and interior pages. |
| β Commercial Invoice | βοΈ | Description must be precise: "Paper Planner" or "Plastic Cover Journal". Avoid vague terms like "Stationery Item". |
| β Packing List | βοΈ | Item count, weight, and dimensions. |
β 2. Declaration Tips (Key Mantras)
π₯ "Material Determines Code, Code Determines Tax!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Standard Paper Diary | 4820.10.20.10 or 4820.10.40.00 |
Misdeclaring as Plastic β Risk of Audit |
| Plastic Cover Planner | 3926.10.00.00 |
Misdeclaring as Paper β Overpay 19.7% (35% vs 15.3%) |
| Mixed Material | Classify by Principal Material | Splitting shipment unnecessarily β Delays |
| Pocket/Loose-leaf | 4817.30.00.00 |
Using generic "Notebook" code β Potential Misclassification |
β 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Plastic Binding Rings | If the product is paper but has plastic rings, it is still Paper (HS 48). The plastic accessory does not change the primary classification. |
| Laminated Paper | If the paper is laminated for waterproofing, it may still be HS 48 if the base material is paper. Check lamination thickness. |
| Pre-printed vs. Blank | Both 4820.10.20.10 and 4820.10.20.60 can apply depending on ruling/printing rules, but both carry the 35% tax. |
| Gift Sets | If sold as a set (Planner + Pen + Stickers), declare the main item (the Planner). Do not split items to avoid higher component duties. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4820.10.20.10 (Paper) 3926.10.00.00 (Plastic) |
35% (Paper) 15.3% (Plastic) |
None specific for stationery | High Surtax on Paper. Plastic is cheaper to import. |
| π¨π³ China | 4820.10.10.00 |
5-10% | CCC (if applicable) | No surtaxes. |
| πͺπΊ EU | 4820.10.10 / 3926.90 |
0-4.5% | CE (if plastic contains specific chemicals) | Low tariffs. No Section 301 equivalent. |
| π¬π§ UK | 4820.10.10 |
0-5% | UKCA (if plastic) | Post-Brexit rules apply. |
| π―π΅ Japan | 4820.10.000 |
0-8% | PSE (if plastic) | Stable rates. |
π Conclusion:
- USA is the most expensive market for paper-based planners due to the 35% total tariff. - Plastic-based planners (3926.10.00.00) are significantly more tariff-efficient in the US (15.3%). - If you are importing to the US, consider design optimization: Using high-quality plastic covers with paper inserts might reduce costs compared to fully paper-bound books.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring a Planner as "Notebook" without specifying material
π Consequence: Customs may reclassify it based on inspection, leading to penalties and delays.
β Error 2: Ignoring the 122 Clause
π Consequence: Assuming 25% tax only. Actual tax is 35%. You will face a 10% shortfall in duties.
β Error 3: Misclassifying Plastic Covers as Paper
π Consequence: Paying 35% tax when you should have paid 15.3%. Overpayment of ~20%.
β Error 4: Using Vague Descriptions like "Office Supplies"
π Consequence: Customs will apply the highest possible duty rate for office supplies, which could be even higher.
β Correct Approach:
"Hardcover Planner, Plastic Cover with Paper Interior, US Version, Lined Pages"
β Clearly indicates material β Guides to3926.10.00.00or4820.10.20.10.
π― VII. Conclusion: Precision Classification Saves Money!
π― Remember the Mantra:
πΉ "Paper Plans Pay 35, Plastic Plans Pay 15.5!"
πΉ "Material is Key, Surtaxes are High, Declare Correctly!"
π Pro Tip:
If your paper planners are too expensive due to the 35% tax, consider:
1. Switching to Plastic Covers (3926.10.00.00) to reduce tax to 15.3%.
2. Applying for an Exclusion under Section 301 (if available for your specific product code).
3. Using Bonded Warehouses to defer duty payments if cash flow is tight.
π£ Immediate Action:
π Contact a licensed customs broker + Provide Material Specifications + Request a Binding Ruling for HS Code 4820.10.20.10 vs 3926.10.00.00.
π Let your planners clear customs smoothly, save 20% in taxes, and maximize profit margins!
β¨ Professional Clearance, Starts with Accurate Classification!
πΌ Your Every Cent, Deserves to be Precisely Calculated!
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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.