multiplication chart
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4911996000 | 17.5% | CN | US | Official Doc |
| 4911914040 | 17.5% | CN | US | Official Doc |
| 3926901000 | 20.9% | CN | US | Official Doc |
| 9017900132 | 0.0% | CN | US | Official Doc |
| 3926100000 | 15.3% | CN | US | Official Doc |
AI Analysis
π Multiplication Chart (The Ultimate Guide to Classification & Clearance)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Strategy
π I. Product Definition & Classification: Do You Really Understand a "Multiplication Chart"?
A "Multiplication Chart" (often called a Times Table or Number Grid) is a fundamental educational tool used in mathematics. In international trade, its classification is not straightforward because it depends entirely on its physical form and material. It can be a simple printed paper, a plastic board, or a wooden plaque. Misclassification can lead to massive tariff differences (from 0% to 35%+).
There are two main forms:
- Printed Paper/Educational Print (The most common): Flat, paper-based, containing only information/text/images. β HS 4911
- Physical Board/Tool (Durable/3D): Made of plastic, wood, or other materials, often rigid, possibly tactile. β HS 3926 / 9017
β οΈ Critical Distinction Point: - If it is just a sheet of paper (or laminated but fundamentally paper/print) β Classify under Chapter 49 (Printed Books/Papers). - If it is a plastic board, wooden board, or 3D object used as a teaching aid β Classify under Chapter 39 (Plastics) or Chapter 90 (Instruments).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Match)
| HS Code | Product Description | Material/Form | Applicable Scenario |
|---|---|---|---|
4911.99.60.00 |
Other printed matter (Charts) | Paper-based, Printed | Standard paper multiplication charts, posters, laminated paper charts. |
4911.91.40.40 |
Other printed matter (Pictures/Designs) | Paper-based, Printed | Charts categorized as "other pictures" or specific design prints on paper. |
3926.90.10.00 |
Other articles of plastic | Plastic Board/Wooden Board (Plastic classification logic) | Rigid plastic boards, wooden boards (classified as articles), or non-paper educational boards. |
9017.90.01.32 |
Parts and accessories of instruments | Mathematical Instrument Part | Treated as a "Mathematical Calculation Auxiliary Tool" (instrument accessory). |
3926.10.00.00 |
Articles of plastic for office/school | Plastic Office/School Supplies | Plastic teaching aids specifically for school/office use (e.g., plastic dry-erase boards with grids). |
π Key Reminder: - Paper Products: If the primary value is the printing/information, use 4911. This is usually the safest and lowest tariff route for standard paper charts. - Plastic/Board Products: If the primary value is the material/form (e.g., a durable plastic board you can wipe clean), use 3926. - Instrument Accessory: If it is part of a specialized educational kit or considered a "tool" for calculation (rare for simple charts, but possible for advanced abacus-like boards), it might fall under 9017.
π° III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 4911.99.60.00 & 4911.91.40.40 ββ Printed Paper/Educational Charts
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 (Added Tariff) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Eligible? | β Yes (Generally applicable for small shipments if under $800, subject to specific enforcement rules) |
| Legal Basis Path | Section 301: 4911.99.60.00 β Section 122: 10% |
π Explanation: - Base Rate 0%: Paper products usually have low base duties. - Section 301 (7.5%): Standard US trade war tariff on Chinese goods. - Section 122 (10%): Specific additional tariff applied to certain Chinese imports. - Total: 17.5%. This is the standard rate for paper-based charts.
π― 2. 3926.90.10.00 ββ Plastic/Wooden Boards (Non-Paper)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 (Added Tariff) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 20.9% |
| Tax Calculation | CIF Value Γ 20.9% |
| De Minimis Eligible? | β Yes (Check specific carrier policies) |
| Legal Basis Path | Section 301: 3926.90.10.00 β Section 122: 10% |
π Note: - Plastic boards are more expensive than paper charts due to the higher base duty (3.4% vs 0%). - Even if it's just a "plastic sheet" with numbers, if it's not classified as "printing," it falls here.
π― 3. 3926.10.00.00 ββ Plastic Office/School Supplies
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 (Added Tariff) | 0.0% (Note: Some specific plastic items may be excluded or have lower 301 rates, but based on data: 0.0%) |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Eligible? | β Yes |
| Legal Basis Path | Section 122: 10% |
π Optimization Opportunity: - If your product can be clearly defined as "Plastic articles for office or school use" (e.g., a specific plastic teaching grid), you may qualify for this 15.3% rate, which is lower than the 20.9% plastic board rate. - Key: Must demonstrate it is specifically for "school/office" use.
π― 4. 9017.90.01.32 ββ Mathematical Instrument/Accessory
| Item | Content |
|---|---|
| Base Tariff | "The rate applicable to the article of which it is a part or accessory" |
| Section 301 (Added Tariff) | +25.0% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | Highly Variable (Often 35%+) |
| Tax Calculation | Base Rate + 35% |
| De Minimis Eligible? | β Likely No (High-risk classification) |
| Legal Basis Path | Section 301: 9017.90.01.32 β Section 122: 10% |
π Warning: - This classification treats the chart as a part of a mathematical instrument. - Base Tariff is unclear ("rate applicable to the article..."), but the Section 301 tariff is 25% (much higher than 7.5% for paper/plastic). - Total Effective Rate is likely >35%. Avoid this classification unless it is strictly a component of a larger instrument.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Document Preparation Checklist (Must-Haves)
| Document | Required | Description |
|---|---|---|
| β Product Description | βοΈ | Clearly state: "Multiplication Chart, Paper-based, Grade School Educational Aid." |
| β Material Composition | βοΈ | Specify: "100% Paper" or "Plastic Board, 5mm thick." Do not leave it vague. |
| β Product Photos | βοΈ | Show the front (chart), back (label), and scale (ruler next to it) to prove it's flat (paper) or rigid (plastic). |
| β HS Code Justification | βοΈ | Brief note: "Item is printed on paper, primarily valued for informational content, classified under 4911." |
| β Commercial Invoice | βοΈ | Must match the HS Code exactly. |
β 2. Declaration Tips (Key Mantra)
π₯ "Paper is 4911, Plastic is 3926, Don't Mix Up!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Standard Paper Chart | HS 4911.99.60.00 |
Classifying as "Educational Toy" (HS 9503) β High Risk, High Tariff |
| Laminated Paper Chart | Still HS 4911 |
Classifying as "Plastic" (HS 3926) β Unnecessary Higher Duty (20.9% vs 17.5%) |
| Plastic Teaching Board | HS 3926.90.10.00 |
Classifying as "Paper" β Contradiction, Audit Risk |
| Plastic Grid for Office | HS 3926.10.00.00 |
Classifying as "General Plastic" β Might miss lower 301 rate if applicable |
| Part of a Math Kit | HS 9017.90.01.32 |
AVOID unless it's a true instrument part. Too expensive. |
β 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Multi-Pack (Books + Charts) | If bundled, the primary character determines the HS Code. If it's a "Workbook" with charts, it might be 4901/4903. If separate, declare separately. |
| Digital PDF Sold Physically | If shipped on USB/CD, it's an electronic storage medium (HS 8523/8524), not a chart. |
| Custom Wooden Board | If hand-carved or artistic, it might be HS 4420 (Wooden Decorative Articles). Check base rate. |
| OEM for School District | Provide Purchase Order from School District to prove "School Use" for 3926.10.00.00 optimization. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 4911.99.60.00 (Paper) |
17.5% | Best option for paper. |
| πΊπΈ USA | 3926.90.10.00 (Plastic) |
20.9% | Higher for plastic. |
| π¨π³ China | 4911.99.90.90 |
0% | Import duty 0%. VAT 13%. |
| πͺπΊ EU | 4911.99.30 |
0% - 1.7% | Generally low duty. |
| π¬π§ UK | 4911.99.00 |
0% | Post-Brexit, many education items 0%. |
| π¦πΊ Australia | 4911.99.00 |
5% | GST 10% applies. |
π Conclusion: - USA is the most complex market due to Section 301 and Section 122 tariffs. - Paper products (4911) are significantly cheaper to import into the US than plastic boards (3926) or instrument parts (9017). - Always prefer Paper (4911) if possible. It offers the lowest tariff (17.5%) and the most straightforward declaration.
π VI. Common Errors & Pitfalls (Blood & Tears Lessons)
β Error 1: Classifying a plastic board as "Paper" to save taxes. π Consequence: Customs inspection reveals material mismatch β Penalty + Retention + Re-classification Fee.
β Error 2: Classifying a simple paper chart as "Educational Toy" (HS 9503). π Consequence: Toys have different safety standards (CPSIA) and potentially different tariffs. Unnecessary compliance burden.
β Error 3: Using "Math Aid" as the product name without material specification. π Consequence: Customs ambiguity β Delay in Clearance.
β Error 4: Ignoring Section 122 Tariff. π Consequence: Failing to account for the extra 10% β Profit Margin Erosion.
β Correct Practice:
"Multiplication Chart, Paper, 8.5x11 inches, Educational Aid, Printed in China, HS Code 4911.99.60.00"
π― VII. Conclusion: Precision Classification Saves Money!
π― Remember the Mantra:
πΉ "Paper is 4911 (17.5%), Plastic is 3926 (20.9%), Instrument is 9017 (Expensive!)." πΉ "Material Matters! Paper is Cheaper than Plastic in the US." πΉ "Declare Accurately, Avoid Penalties, Maximize Profit!"
π Pro Tip: If you are shipping small quantities (under $800) via courier (DHL/FedEx/USPS), ensure the HS Code is listed correctly on the commercial invoice. While De Minimis may apply, correct classification prevents post-entry audits.
π£ Immediate Action:
π Consult a Customs Broker if your product is a mix of materials (e.g., Paper with Plastic Lamination). π Choose Paper Packaging for your charts if possible to stay in the 17.5% bracket. πΌ Your Bottom Line Depends on This 4-Digit Code!
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.