出货单无碳复写本
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4809204000 | 35.0% | CN | US | Official Doc |
| 4820400000 | 35.0% | CN | US | Official Doc |
| 4809202000 | 35.0% | CN | US | Official Doc |
| 4820104000 | 10.0% | CN | US | Official Doc |
| 4810145000 | 35.0% | CN | US | Official Doc |
| 4810191900 | 35.0% | CN | US | Official Doc |
Product Images
AI Analysis
📄 Shipping Invoice Carbonless Copy Book (No-Carbon Copy Invoice Book)
🌐 HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Rules | Pro-Level Import Strategy
📌 One Product, Multiple HS Codes — Understand the Nuances to Avoid 45% Tariff Pitfalls!
🧩 One Product, Many Classifications? Why So Many HS Codes?
The "Shipping Invoice Carbonless Copy Book" — a multi-part paper document used for business record-keeping — is a classic example of a product that can be classified under multiple HS Codes depending on material composition, structure, and intended use.
This isn't a mistake — it's strategic classification based on U.S. Customs & Border Protection (CBP) and World Customs Organization (WCO) guidelines.
⚠️ Key Insight:
- If it's just paper with carbonless coating → likely 4809.20.20.00 or 4809.20.40.00
- If it's a bound ledger-style book → 4820.10.40.00
- If it's a multi-part form with printed content → 4820.40.00.00
- If it's coated paper used for copying → 4810.14.50.00 / 4810.19.19.00📌 Bottom Line:
Same product, different tax rates — from 10% to 35% — depending on how you classify it.
📦 HS Code Breakdown (2026 Official Tariff List)
| HS Code | Product Description | Key Classification Logic | Total Tax | Tax Breakdown |
|---|---|---|---|---|
4820.40.00.00 |
Multi-part business forms (e.g., shipping invoices), paper-based, used for copying without carbon | Multi-part business document, paper material, fits "paper or paperboard stationery & multi-part forms" | 35.0% | Base: 0% Additional: 25% (Section 301) 122 Clause: 10% |
4809.20.20.00 |
Carbonless copy paper or self-copying paper, in finished form | Carbonless paper in final product form, used for writing/transfer | 35.0% | Base: 0% Additional: 25% (Section 301) 122 Clause: 10% |
4809.20.40.00 |
Carbonless copy paper (carbon paper / self-copying paper), used for copying/transfer | Material matches carbonless paper, function matches "copying/transfer" | 35.0% | Base: 0% Additional: 25% (Section 301) 122 Clause: 10% |
4820.10.40.00 |
Ledgers, books, registers, or similar items made of paper | Bound, book-like structure, used for record-keeping | 10.0% | Base: 0% Additional: 0% 122 Clause: 10% |
4810.14.50.00 |
Coated paper, used for printing or graphic purposes | Coated paper, used for printing forms, fits "other paper" category | 35.0% | Base: 0% Additional: 25% (Section 301) 122 Clause: 10% |
4810.19.19.00 |
Other paper for writing/printing, including coated paper or paper制品 | Paper used for writing/printing, broad category | 35.0% | Base: 0% Additional: 25% (Section 301) 122 Clause: 10% |
✅ Why So Many Options?
Because U.S. Customs evaluates: - Material (paper, coated, carbonless) - Structure (loose sheets, bound book, multi-part) - Function (copying, record-keeping, printing) - End Use (business forms, invoices, ledgers)
💰 2026 Tariff Deep Dive: What’s Really Going On?
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (with retroactive enforcement)
🎯 1. 4820.40.00.00 — Multi-Part Business Forms
| Item | Detail |
|---|---|
| Base Duty | 0% |
| Section 301 (USITC) | +25% (from U.S. Trade Act of 1974) |
| 122 Clause (IEEPA) | +10% (under International Emergency Economic Powers Act) |
| Total Duty | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Threshold | ❌ Not applicable (denied under 19 U.S.C. § 1304) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4820.40.00.00 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
The product is multi-part, used for business documentation, and paper-based — fits the definition of a multi-part business form.
🎯 2. 4809.20.20.00 — Finished Carbonless Copy Paper
| Item | Detail |
|---|---|
| Base Duty | 0% |
| Section 301 (USITC) | +25% |
| 122 Clause (IEEPA) | +10% |
| Total Duty | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis | ❌ Not eligible |
| Legal Basis | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4809.20.20.00 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
The product is carbonless copy paper in finished form, used for writing/transfer — matches the definition of "carbonless copy paper".
🎯 3. 4809.20.40.00 — Copy/Transfer Paper (Carbonless Type)
| Item | Detail |
|---|---|
| Base Duty | 0% |
| Section 301 (USITC) | +25% |
| 122 Clause (IEEPA) | +10% |
| Total Duty | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis | ❌ Not eligible |
| Legal Basis | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4809.20.40.00 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
The material is carbonless paper, and the function is copying/transfer — matches "copying or transfer paper".
🎯 4. 4820.10.40.00 — Ledgers, Registers, or Similar Paper Books
| Item | Detail |
|---|---|
| Base Duty | 0% |
| Section 301 (USITC) | 0% |
| 122 Clause (IEEPA) | +10% |
| Total Duty | 10.0% |
| Tax Calculation | CIF × 10% |
| De Minimis | ✅ Yes (if value ≤ $800) |
| Legal Basis | IEEPA:9903.01.24 → USITC:4820.10.40.00 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
If the product is bound like a ledger, with pages stitched or glued, and used for record-keeping, it qualifies as a "ledger" — much lower tax.💡 Golden Rule:
If it looks like a book — classify it as a book!
🎯 5. 4810.14.50.00 — Coated Paper for Printing/Graphics
| Item | Detail |
|---|---|
| Base Duty | 0% |
| Section 301 (USITC) | +25% |
| 122 Clause (IEEPA) | +10% |
| Total Duty | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis | ❌ Not eligible |
| Legal Basis | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4810.14.50.00 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
If the paper is coated (e.g., glossy, matte) and used for printing, it falls under "coated paper for printing".
🎯 6. 4810.19.19.00 — Other Paper for Writing/Printing
| Item | Detail |
|---|---|
| Base Duty | 0% |
| Section 301 (USITC) | +25% |
| 122 Clause (IEEPA) | +10% |
| Total Duty | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis | ❌ Not eligible |
| Legal Basis | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4810.19.19.00 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
Broad category — if the product doesn’t fit elsewhere, this is the "catch-all" for paper used for writing or printing.
🛠️ Customs Clearance Best Practices (Real-World Pro Tips)
✅ 1. Critical Documentation Checklist (Don’t Get Held Up!)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Photos (front, back, side, pages) | ✔️ | Shows binding, structure, coating |
| ✅ Technical Specs (material, coating type, thickness) | ✔️ | Proves if it’s coated, carbonless, or bound |
| ✅ Commercial Invoice | ✔️ | Must state "Multi-part Business Form" or "Ledger-style Book" |
| ✅ Packing List | ✔️ | Shows number of sheets, layers, binding |
| ✅ Certificate of Origin (CO) | ✔️ | If from China, triggers 301 + 122 Clause |
| ✅ Third-Party Test Report (e.g., paper composition) | ✔️ | Helps prove material type |
| ✅ Product Manual (if any) | ✔️ | Explains intended use |
✅ 2. 申报技巧(Key Phrase to Use)
🔥 "The product is a bound ledger-style book made of coated paper, used for business record-keeping."
👉 This triggers 4820.10.40.00 → only 10% duty, de minimis applies.
❌ Avoid:
- "Carbonless copy paper" → triggers 35%
- "Multi-part invoice form" → triggers 35%
- "Coated paper for printing" → triggers 35%
✅ 3. Smart Classification Strategy (Save 25% in Tariffs!)
| Product Structure | Recommended HS Code | Tax Rate | Savings vs. 35% |
|---|---|---|---|
| Loose sheets, multi-part, no binding | 4820.40.00.00 |
35% | ❌ |
| Coated, carbonless, printed | 4809.20.20.00 |
35% | ❌ |
| Bound like a ledger (stitched/glued) | 4820.10.40.00 |
10% | ✅ Save 25% |
| Coated paper, used for printing | 4810.14.50.00 |
35% | ❌ |
📌 Pro Tip:
If it’s bound — call it a “ledger”.
If it’s loose — call it a “multi-part form”.
If it’s coated — call it “coated paper”.
🌍 Global Customs Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4820.10.40.00 |
10% (if bound) | None | 122 Clause applies |
| 🇨🇳 China | 4820.10.40.00 |
5% | None | No 301/122 Clause |
| 🇪🇺 EU | 4820.10.40.00 |
0% | CE | No extra tariffs |
| 🇦🇺 Australia | 4820.10.40.00 |
5% | RCM | No extra tariffs |
| 🇯🇵 Japan | 4820.10.40.00 |
0% | PSE | No extra tariffs |
📌 Insight:
The U.S. is the only market with 122 Clause + 301 tariffs on Chinese-origin paper products.
📌 Common Mistakes & How to Avoid Them
❌ Mistake 1: Calling it “carbonless paper” in the invoice
👉 Result: 35% tariff, no de minimis
👉 Fix: Say “coated paper used for business forms” or “bound ledger”
❌ Mistake 2: Not showing binding in photos
👉 Result: Customs assumes loose sheets → 35% tariff
👉 Fix: Show stitching, glue, or binding clearly
❌ Mistake 3: Using “multi-part form” in description
👉 Result: Triggers 35% tariff
👉 Fix: Use “ledger-style book” or “record-keeping book”
❌ Mistake 4: No technical specs on paper type
👉 Result: Customs can’t verify material → delay or audit
👉 Fix: Include coating type, thickness, and paper weight
🎯 Final Verdict: How to Pay the Least Duty?
✅ Best Strategy:
Classify as a bound ledger book →4820.10.40.00→ 10% duty
✅ De minimis applies (if value ≤ $800)
✅ No 25% Section 301
✅ Only 10% under 122 Clause❌ Worst Strategy:
Classify as “carbonless copy paper” → 35% → No de minimis → Massive cost
📣 Call to Action: Don’t Get Trapped!
📞 Contact a U.S. Customs Broker + Request HS Code Pre-Ruling
🚀 Submit product photos, specs, and invoice
✅ Get official confirmation before shipment💡 Pro Tip:
If your product is from Vietnam, Mexico, Thailand, or Malaysia, you may avoid 301 + 122 Clause tariffs entirely — 0% duty.
✨ Your Product. Your Tax. Your Profit.
🎯 Accurate classification = 25% lower duty = More margin = Faster growth!
📌 Remember:
🔹 "If it’s bound — call it a ledger."
🔹 "If it’s loose — call it a form."
🔹 "If it’s coated — call it coated paper."
🔹 "If you’re from China — avoid 35% like the plague!"
📣 Act Now:
📞 Get a pre-ruling
📸 Take clear photos
📄 Use the right keywords
💰 Save thousands on every shipment!
💼 Professional Customs, Precision Classification, Maximum Savings!
📦 Your next shipment should be smooth, fast, and tax-optimized.
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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) — 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.