Scratch Paper
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4820104000 | 10.0% | CN | US | Official Doc |
| 4820900000 | 35.0% | CN | US | Official Doc |
Product Images
AI Analysis
π Scratch Paper & Stationery Items: Comprehensive HS Code Guide & 2026 Customs Clearance Strategy
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Customs Strategy
π I. Product Definition & Classification: Do You Really Understand "Scratch Paper"?
In international trade, "Scratch Paper" is rarely a standalone customs term. Instead, it is classified under paper stationery articles. Depending on its format (loose sheets, pad, book, or notebook), it falls into different subheadings within Chapter 48.
The provided <DATA> contains two HS Codes for paper stationery:
1. 4820.10.40.00: For specific registered/notebook-style items.
2. 4820.90.00.00: For "Other" paper stationery items (often the default for loose scratch paper or non-specific pads).
β οΈ Key Distinction:
- If the product is a bound notebook, diary, ledger, or loose-leaf binder with specific functions β It likely falls under 4820.10.40.00.
- If the product is loose scratch paper, simple memo pads, or unbound paper sets β It likely falls under 4820.90.00.00.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenarios | Binding/Form |
|---|---|---|---|
4820.10.40.00 |
Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles; Other | Bound notebooks, legal pads, ledger books, memo pads with binding | β Bound/Book-form |
4820.90.00.00 |
Other registers, account books, notebooks...; Albums; Book covers | Loose scratch paper sheets, simple unbound memo pads, loose-leaf refill paper | β Loose/Unbound/Other |
π Important Reminder:
- "Scratch Paper" as loose sheets or simple stapled pads without complex structure usually falls under 4820.90.00.00.
- If the "scratch paper" is bound into a notebook format (e.g., a small pad for quick notes), it may be classified under 4820.10.40.00.
- Do not misclassify loose paper as notebooks to avoid customs delays.
π° III. 2026 Latest Tariff Rate Details (Including Additional Duties & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Ongoing (See tax details below)
π― 1. 4820.10.40.00 β Registers, Notebooks, Letter Pads, Diaries, etc.
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Additional Tariff | +25.0% (Section 301 Tariffs) |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Exemption | β Not Applicable (For China-origin goods under Section 301) |
| Legal Basis | USITC:4820.10.40.00 β Section 301: Footnote 9903.88.01 |
π Explanation:
- The 0% base tariff applies to standard paper stationery.
- The 25% additional tariff is imposed under Section 301 of the Trade Act on certain Chinese imports.
- Total rate is 25%, which is moderate compared to electronics but still significant for low-margin paper products.
π― 2. 4820.90.00.00 β Other Paper Stationery Articles (Including Loose Scratch Paper)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Additional Tariff | +25.0% (Section 301 Tariffs) |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Exemption | β Not Applicable (For China-origin goods under Section 301) |
| Legal Basis | USITC:4820.90.00.00 β Section 301: Footnote 9903.88.01 |
π Explanation:
- This code covers "Other" paper stationery not specified in 4820.10, including loose scratch paper, unbound memo pads, and file covers.
- Same 25% total tariff applies.
- Even though the base tariff is 0%, the 25% additional duty makes the total cost higher than domestic paper.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Required Documentation Checklist (Non-negotiable)
| Document | Mandatory | Explanation |
|---|---|---|
| β Product Description | βοΈ | Must specify: "Scratch Paper," "Memo Pad," or "Notebook" |
| β Material Composition | βοΈ | Specify paper weight (GSM), type (recycled, kraft, white) |
| β Binding Type | βοΈ | Clearly state if "bound," "loose," "spiral," or "stapled" |
| β Commercial Invoice | βοΈ | Must match HS Code and value |
| β Packing List | βοΈ | Detail quantity per carton |
| β Origin Certificate | βοΈ | If applicable, to prove origin (China) |
β 2. Declaration Tips (Key Mnemonics)
π₯ βForm Determines Code, Binding Is Key, 25% Duty Always Applies to CN!β
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Loose Scratch Paper Sheets | 4820.90.00.00 |
Misdeclare as "Notebook" β 4820.10.40.00 |
| Stapled Memo Pad | 4820.90.00.00 or 4820.10.40.00 (depends on structure) |
Vague description "Paper" β Risk of misclassification |
| Bound Notebook | 4820.10.40.00 |
Misdeclare as "Loose Paper" β 4820.90.00.00 |
| File Covers/Binders | 4820.90.00.00 |
Misdeclare as "Office Furniture" β Wrong chapter |
β 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Shipment (Notebooks + Loose Paper) | Declare each item separately under its correct HS Code. Do not mix. |
| Custom-Printed Scratch Paper | Ensure description includes "Printed" but retains HS Code 4820.xx. Printing does not change classification. |
| High-Volume Bulk Imports | Consider Advance Ruling from CBP to confirm classification of unique formats. |
| De Minimis (Section 321) | β Do not rely on de minimis for China-origin goods under Section 301. The 25% duty applies regardless of value. |
π V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4820.10.40.00 / 4820.90.00.00 |
25% (China) | None specific | Section 301 applies. No FTA benefits for CN. |
| π¨π³ China | 4820.10 / 4820.90 | 0-8% | CCC (if applicable) | No additional duties. |
| πͺπΊ EU | 4820.10 / 4820.90 | 0% | CE (if office machines) | Most paper goods have 0% duty in EU. |
| π¬π§ UK | 4820.10 / 4820.90 | 0-5% | UKCA | Post-Brexit rules apply. |
| π¨π¦ Canada | 4820.10 / 4820.90 | 0% | None | No significant additional duties. |
π Conclusion:
- USA is the only major market with a 25% additional tariff on these items from China.
- EU, UK, Canada, and China have significantly lower or zero tariffs.
- Consider supply chain diversification if targeting the US market to avoid 25% duty.
π VI. Common Mistakes & Pitfall Guide (Lessons Learned)
β Mistake 1: Declaring "Scratch Paper" as "Office Supplies" under generic code
π Consequence: Customs may reclassify, causing delays or penalties.
β
Fix: Use precise HS Codes: 4820.10.40.00 or 4820.90.00.00.
β Mistake 2: Assuming de minimis applies to China-origin paper goods
π Consequence: 25% duty still applies. Unexpected costs at border.
β
Fix: Factor in 25% duty for all China-origin paper stationery to US.
β Mistake 3: Mixing bound and loose paper in one HS Code declaration
π Consequence: Customs may audit entire shipment.
β
Fix: Separate items by binding type and declare separately.
π― VII. Conclusion: Precision Classification, Cost Savings, Smooth Clearance
π― Remember the Mnemonic:
πΉ βLoose Paper = 4820.90, Bound Book = 4820.10, 25% Duty for US, Always Check Binding!β
πΉ βPaper is Simple, Duty is 25%, Misclassification Costs Time!β
π Pro Tip:
If your paper products are originating from Vietnam, Mexico, or EU countries, you may qualify for 0% or reduced tariffs under various FTAs.
Recommendation: Apply for Advance Ruling from CBP if your product format is unique.
π£ Immediate Action:
π Contact a licensed customs broker + Provide product samples + Apply for HS Code Advance Ruling
π Ensure your scratch paper enters the US market compliantly, efficiently, and profitably!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every cent saved in duty 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) 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.