document cover paper
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4820900000 | 35.0% | CN | US | Official Doc |
| 4823908680 | 35.0% | CN | US | Official Doc |
| 4817100000 | 35.0% | CN | US | Official Doc |
| 4820104000 | 35.0% | CN | US | Official Doc |
| 4823906700 | 35.0% | CN | US | Official Doc |
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AI Analysis
π Document Cover Paper (Paper Binders & Covers)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: Do You Really Understand "Document Cover Paper"?
Document Cover Paper, in the context of international trade, refers to paper products specifically designed or used as covers for documents, files, books, or binding purposes. It is not merely "blank paper" but includes structured items like file folders, binders, document sleeves, or heavy-duty cardstock intended for outer protection.
In customs classification, these products fall under Chapter 48: Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard. The specific HS code depends on whether the item is considered a "cover/binder," a general "paper article," or an "article for office use."
β οΈ Key Distinction Points:
- If it is a structured cover/binder (with pockets, rings, or specific binding features) βε½ε ₯ 4820.90.00.00 or 4820.10.40.00
- If it is a general paper product (like plain heavy cover stock or unstructured sheets) β ε½ε ₯ 4823.90.86.80 or 4823.90.67.00
- If it is marketed specifically as office stationery (pens, rulers, notebooks) β ε½ε ₯ 4817.10.00.00
π¦ II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Applicable Scenario | Complexity Level |
|---|---|---|---|
4820.90.00.00 |
Other binders, including folders, letter pieces, and similar articles | File folders, document covers, loose-leaf binders | π‘ Standard |
4823.90.86.80 |
Other articles of paper, paperboard, cellulose wadding, or webs of cellulosic fibers | Plain paper covers, unstructured heavy-weight paper sheets | π’ Simple |
4817.10.00.00 |
Letter cards and paper or cardboard boxes, pouches, pockets and the like, containing correspondence forms | Stationery items, correspondence forms, pre-printed letter covers | π‘ Standard |
4820.10.40.00 |
Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | Items considered part of "stationery" or "articles for office use" | π‘ Standard |
4823.90.67.00 |
Other cut to size or shape; other, with designs, pictures or other printing | Printed covers, customized document sleeves | π Specific |
π Key Reminder:
- Structured items (folders, binders with pockets) generally fall under 4820;
- Unstructured/plain items fall under 4823;
- Pre-printed or form-based items may fall under 4817 or 4820.10;
- All these codes face high tariffs if originating from China (see below).
π° III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: From November 10, 2025 (and subsequent imports)
π― 1. 4820.90.00.00 ββ Binders, Including Folders, Letter Pieces, and Similar Articles
| Item | Content |
|---|---|
| Base Rate | 0% (ad valorem) |
| USITC Surcharge | +25% (Under USITC Footnote 9903.88.01) |
| IEEPA Surcharge | +10% (For products from China/HK, effective from Nov 10, 2025) |
| Total Rate | 35% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4820.90.00.00 β FOOTNOTE:9903.88.01 |
π Explanation:
- "USITC Surcharge 25%" comes from the Section 301 tariffs under the US Trade Act;
- "IEEPA 10%" is an additional tariff under the International Emergency Economic Powers Act targeting Chinese goods;
- Combined 35%, which is a high tariff rate, must be anticipated in advance!
π― 2. 4823.90.86.80 ββ Other Articles of Paper, Paperboard, etc.
| Item | Content |
|---|---|
| Base Rate | 0% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Rate | 35% |
| Tax Calculation | CIF Γ 35% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4823.90.86.80 β FOOTNOTE:9903.88.01 |
π Note:
- Same tax rate as binders;
- Even if it is "plain heavy cover paper" or "unstructured document sheets," if it falls under this subheading, the 35% total rate applies.
π― 3. 4817.10.00.00 ββ Letter Cards and Paper/Cardboard Boxes, Pouches, Pockets, Etc.
| Item | Content |
|---|---|
| Base Rate | 0% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Rate | 35% |
| Tax Calculation | CIF Γ 35% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4817.10.00.00 β FOOTNOTE:9903.88.01 |
π Note:
- Applies to stationery items, correspondence forms, or pre-printed covers;
- 35% total rate applies regardless of the slight functional difference from binders.
π― 4. 4820.10.40.00 ββ Registers, Account Books, Note Books, etc.
| Item | Content |
|---|---|
| Base Rate | 0% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Rate | 35% |
| Tax Calculation | CIF Γ 35% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4820.10.40.00 β FOOTNOTE:9903.88.01 |
π Note:
- Applies if the document cover is considered part of "stationery" or "articles for office use";
- 35% total rate applies.
π― 5. 4823.90.67.00 ββ Cut to Size or Shape; Other, with Designs, Pictures, or Other Printing
| Item | Content |
|---|---|
| Base Rate | 0% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Rate | 35% |
| Tax Calculation | CIF Γ 35% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4823.90.67.00 β FOOTNOTE:9903.88.01 |
π Note:
- Applies to printed covers, customized document sleeves, or decorated paper articles;
- 35% total rate applies.
π οΈ IV. Customs Clearance Practical Advice (Combat Pitfall Avoidance Guide)
β 1. Required Documents Checklist (None of the Following Can Be Missing)
| Document | Must Provide | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Include material type (e.g., kraft paper, cardboard), weight, size, and finish |
| β Product Photos (Including Label) | βοΈ | Clear view of structure (folder, binder, plain sheet) and printing details |
| β Commercial Invoice | βοΈ | Clearly state "Document Cover Paper" or "Paper Binder" and HS Code |
| β Packing List | βοΈ | Detail items to avoid ambiguity between "stationery" and "paper goods" |
| β Certificate of Origin (CO) | βοΈ | If non-Chinese origin, may apply for preferential rates (but China-origin faces 35%) |
| β Third-Party Test Report | βοΈ | If applicable (e.g., chemical safety for printed covers) |
β 2. Declaration Tips (Key Mantra)
π₯ "Describe Structure, Not Just Function! Name it Right, Avoid the 35% Shock!"
| Situation | Correct Declaration Method | Incorrect Practice |
|---|---|---|
| Structured Binder/Folder | 4820.90.00.00 |
Misdeclare as "plain paper" β Still 35%, but high inspection risk |
| Plain Heavy Cover Stock | 4823.90.86.80 |
Misdeclare as "stationery" β 35%, potential penalty |
| Pre-printed Letter Cover | 4817.10.00.00 |
Misdeclare as "folder" β 35%, confusion |
| Printed Custom Cover | 4823.90.67.00 |
Misdeclare as "blank paper" β 35%, compliance risk |
| Item considered "Stationery" | 4820.10.40.00 |
Misdeclare as "paper" β 35%, minor classification error |
β οΈ Critical Reminder:
- All 5 HS Codes listed in the DATA face a 35% total tariff for Chinese-origin goods;
- There is no de minimis exemption for these items;
- Misclassification may lead to audits, fines, or delayed clearance.
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Covers | Provide client design specs + print approval to avoid "unidentified goods" status |
| Mixed Shipments (Binder + Pen) | Declare separately! Do not bundle stationery with paper goods to avoid classification confusion |
| E-commerce Small Packages | 35% tax still applies; do not rely on de minimis (currently < $800 may be exempt, but check latest policy) |
| Printed vs. Unprinted | Ensure invoice matches HS code (e.g., 4823.90.67.00 for printed, 4823.90.86.80 for plain) |
π V. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (CN Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4820.90.00.00 / 4823.90.86.80 |
35% | None specific | High tariff; no de minimis for these items |
| π¨π³ China | 4820.90.00.00 |
0%~5% | None | Domestic trade, low cost |
| πͺπΊ EU | 4820.90.00.00 |
0%~4.5% | REACH (if chemical treated) | Lower tariff, but strict chemical compliance |
| π¬π§ UK | 4820.90.00.00 |
0%~4.5% | UKCA (if applicable) | Post-Brexit rules apply |
| π¨π¦ Canada | 4820.90.00.00 |
0%~5% | None | CUSMA may apply if originating in Canada/US/Mexico |
π Conclusion:
- The US is the most challenging market for Paper Covers due to the 35% combined tariff;
- EU and UK have significantly lower tariffs, but stricter environmental/chemical regulations (REACH);
- China-origin goods face a 35% penalty in the US, making cost management critical.
π VI. Common Errors & Pitfall Avoidance (Lessons from Blood and Tears)
β Error 1: Declaring "Document Cover" as "Paper" without specifying structure
π Consequence: Customs may reclassify to a higher tax code or delay for inspection β Delays + Storage Fees
β Error 2: Ignoring the "Printed" vs. "Unprinted" distinction
π Consequence: 4823.90.67.00 (printed) vs. 4823.90.86.80 (plain) β Misdeclaration Risk
β Error 3: Assuming De Minimis Applies
π Consequence: For Chinese-origin paper products, IEEPA and USITC surcharges apply regardless of value β 35% tax must be paid
β Error 4: Bundling Stationery with Paper Goods
π Consequence: Mixed classification β Complex audit, potential penalties
β Correct Practice:
βPaper Document Binder, Kraft Paper, Unprinted, 10x12 inches, for Office Use, HS Code 4820.90.00.00β
π― VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
π― Remember the Mantra:
πΉ "Paper Covers, 35% Tax, No Exemption, Declare Clearly!"
πΉ "HS Code Determines Cost, 35% is the Wall, Declare Wrong, Pay More!"
π Tips:
- If your paper covers are originating from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA exemptions or preferential tariffs, reducing costs significantly;
- Recommend applying for a Pre-Ruling (Advance Ruling) from US Customs and Border Protection (CBP) to confirm HS Code and tariff rate before shipment.
π£ Immediate Action:
π Contact a Professional Customs Broker + Provide Product Photos + Apply for HS Code Pre-Ruling
π Let your Document Covers Pass Customs Smoothly, Enter the US Market Efficiently, and Maximize Profit!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Penny of Your Cost Deserves Precise Calculation!
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.