办公用纸（HS编码 5407692060）
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4811909035 | 35.0% | CN | US | Official Doc |
| 4811909010 | 35.0% | CN | US | Official Doc |
| 4820104000 | 35.0% | CN | US | Official Doc |
| 4820104000 | 35.0% | CN | US | Official Doc |
| 3926100000 | 15.3% | CN | US | Official Doc |
AI Analysis
🖨️ Office Paper (Office Paper)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
⚠️ Important Notice Regarding Input Data: The user provided HS Code
5407692060for "Office Paper". However,5407refers to Woven Fabrics of Synthetic Filaments, not paper.Based on the provided
<DATA>content, the relevant HS Codes for Office Paper are listed below. The analysis strictly adheres to the provided data: 4811.90.90.35, 4811.90.90.10, 4820.10.40.00, and 3926.10.00.00.
📦 一、HS Code Classification Details (Based on Provided Data)
The classification of "Office Paper" depends on its physical form, material composition, and specific usage within the office environment. Below is the breakdown according to the provided <DATA>.
| HS Code | Summary/Logic from Data | Material/Format Attribute | Total Tax Rate |
|---|---|---|---|
| 4811.90.90.35 | Office paper falls under paper products, matching the material attribute of "Paper/Cardboard," classified as Other Paper. | Paper/Cardboard | 35.0% |
| 4811.90.90.10 | Office paper is typically sheet-shaped, consistent with the material and format logic of "Thin Paper," classified as Thin Paper. | Thin Paper (Sheet) | 35.0% |
| 4820.10.40.00 | Office paper belongs to the category of Paper Stationery, fitting the code's logic for paper/cardboard materials. | Paper Stationery | 35.0% |
| 3926.10.00.00 | Conditional: If the office product is made of plastic, it is classified as Plastic Articles, including office or school supplies. | Plastic | 15.3% |
🔍 Key Distinction: - If it is traditional paper: Use 4811 or 4820 categories. - If it is plastic-based (e.g., plastic folders, synthetic paper): Use 3926.
💰 二、2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US) ✅ Origin: China (CN) ✅ Effective Time: Ongoing (based on provided tax details)
🎯 1. Paper-Based Office Paper (HS Codes: 4811.90.90.35 / 4811.90.90.10 / 4820.10.40.00)
For all paper-based office supplies, the tariff structure is identical according to the provided data.
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge (Add-on Tariff) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Applicable (High rate) |
| Legal Basis Path | Base Tariff → Section 301 (25%) → Section 122 (10%) |
📌 Explanation: - The 0% base tariff indicates that paper products generally have low fundamental import duties. - However, the 35% effective rate is driven by punitive tariffs: - 25% under Section 301 (Trade Remedies). - 10% under Section 122 (National Security/Emergency Powers). - Conclusion: Paper imports from China to the US face a very high effective tax burden, despite the low base rate.
🎯 2. Plastic-Based Office Supplies (HS Code: 3926.10.00.00)
If the product is identified as plastic (e.g., plastic folders, synthetic binders), the tax structure differs significantly.
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge (Add-on Tariff) | 0.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Base Tariff (5.3%) → Section 122 (10%) |
📌 Explanation: - Plastic office supplies have a higher base tariff (5.3%) compared to paper (0%). - Crucially, they do not incur the 25% Section 301 surcharge, resulting in a much lower total rate of 15.3%. - They still bear the 10% Section 122 tariff.
🛠️ 三、Customs Clearance Practical Advice (Real-World Pitfall Prevention)
✅ 1. Preparation Checklist (Essential Documents)
| Document | Required | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state material (Paper vs. Plastic) and format (Sheet, Roll, Stationery). |
| ✅ Material Composition Statement | ✔️ | Critical for distinguishing between HS 4811/4820 (Paper) and 3926 (Plastic). |
| ✅ Product Photos | ✔️ | Show packaging, brand, and physical form (sheet, bound, etc.). |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "Office Paper" or "Plastic Office Supplies" to match HS code. |
| ✅ Packing List | ✔️ | Ensure weight and dimensions match the declared value. |
✅ 2. Classification Strategy (Key Tips)
🔥 "Material First, Form Second, Tax Consequence Third!"
| Scenario | Correct HS Code | Tax Rate | Risk of Misclassification |
|---|---|---|---|
| Standard Paper (A4, Copy Paper) | 4811.90.90.35 or 4811.90.90.10 |
35% | If misclassified as plastic, under-declares tax by ~19.7%. |
| Paper Stationery (Notebooks, Folders) | 4820.10.40.00 |
35% | If misclassified as plastic, under-declares tax by ~19.7%. |
| Plastic Folders/Synthetic Paper | 3926.10.00.00 |
15.3% | If misclassified as paper, over-declares tax (paying 35% instead of 15.3%). |
⚠️ Critical Warning: - Do not assume "Paper" means HS 48xx. If the product is "Synthetic Paper" (plastic-based), it must be classified under 3926.10.00.00 to benefit from the lower 15.3% rate. - Misclassifying plastic as paper leads to overpayment of tax. - Misclassifying paper as plastic leads to customs penalties for tax evasion.
✅ 3. Special Case Handling
| Situation | Recommendation |
|---|---|
| Mixed Containers | If a container has both paper and plastic office supplies, separate declarations are required. Mixing them can trigger audits. |
| "Synthetic Paper" | If the material is plastic but looks like paper, declare as Plastic (3926). Provide material analysis reports. |
| Bulk Paper Rolls vs. Sheets | Both fall under 4811, but ensure the description matches "Sheet" or "Roll" to avoid ambiguity. |
🌍 四、Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4811 / 4820 |
35% | High punitive tariffs (301 + 122). |
| 🇺🇸 USA | 3926 |
15.3% | Lower rate if plastic-based. No 301 tariff. |
| 🇨🇳 China | 4811 / 4820 |
Low/0% | Check specific Chinese import tariffs for exports. |
| 🇪🇺 EU | 4811 / 4820 |
Varies | Generally low base tariffs, but no Section 301/122 equivalents. |
| 🇦🇺 Australia | 4811 / 4820 |
5% | Standard MFN rate, no punitive tariffs. |
📌 Conclusion: - The USA market is the most challenging due to the 35% effective rate for paper. - Plastic office supplies face a more favorable 15.3% rate in the US due to the absence of Section 301 tariffs. - For other markets, the impact of Section 301/122 is negligible; focus on base MFN rates.
📌 五、Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Classifying "Synthetic Paper" (Plastic) under 4811 (Paper).
👉 Consequence: Overpayment of Tax. You pay 35% instead of 15.3%.
👉 Solution: Verify material composition. If plastic, use 3926.10.00.00.
❌ Error 2: Using the provided incorrect HS Code 5407692060 (Woven Fabrics).
👉 Consequence: Customs Rejection. This code is for textiles, not paper.
👉 Solution: Ignore 5407692060. Use the correct codes from <DATA>: 4811 or 4820 for paper, 3926 for plastic.
❌ Error 3: Ignoring Section 122 Tariff.
👉 Consequence: Under-declaration. All products in <DATA> include a 10% Section 122 tariff.
👉 Solution: Always include the 10% surcharge in your cost calculation.
✅ Correct Approach:
- Paper Office Supplies: Declare as
4811.90.90.35or4820.10.40.00, expect 35% tax.- Plastic Office Supplies: Declare as
3926.10.00.00, expect 15.3% tax.- Never use
5407692060for paper products.
🎯 六、Conclusion: Professional Classification, Cost Optimization!
🎯 Key Takeaways:
1. Material is King: Distinguish between Paper (4811/4820) and Plastic (3926).
2. US Tariffs are High: Paper faces 35%, Plastic faces 15.3%.
3. Correct the Input: Discard 5407692060 (Textile) and use the correct paper/plastic codes.
4. Document Everything: Provide clear material specs to avoid misclassification.
📌 Pro Tip:
If you are importing large volumes of office paper to the US, calculate the 35% cost impact immediately. Consider sourcing from non-China origins (e.g., Vietnam, Thailand) to potentially avoid Section 301/122 tariffs, or explore plastic alternatives if they fit your use case, as they enjoy a lower 15.3% rate.
📣 Immediate Action:
📞 Consult a customs broker to verify material composition. 📄 Apply for an Advance Ruling if uncertain between Paper (4811/4820) and Plastic (3926). 🚀 Clear your goods smoothly, optimize costs, and maximize profit!
✨ Professional Customs Clearance Starts with Accurate Classification! 💼 Every cent of tax is worth calculating precisely!
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) — 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.