牛皮纸笔记本 a5
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4820102060 | 35.0% | CN | US | Official Doc |
| 4820300020 | 35.0% | CN | US | Official Doc |
| 3926100000 | 15.3% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 4820102060 | 35.0% | CN | US | Official Doc |
AI Analysis
📔 A5 Kraft Paper Notebook: The Ultimate HS Code Guide & Clearance Strategy for US Imports
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Kraft Paper Notebook"?
An A5 Kraft Paper Notebook is a stationery item primarily made from paper, characterized by its durable, brownish recycled outer cover (kraft paper) and internal lined or blank paper pages. In international trade, it is broadly categorized under "Paper Stationery". However, the precise classification depends on its physical structure and material composition:
1. General Paper Notebook (Loose-leaf or Bound):
If the product is primarily paper-based, with a simple kraft paper cover and standard binding (stapled, spiral, or glue), it falls under the general "Notebooks" or "Loose-leaf Binders" category.
2. Loose-Leaf Binder (Ring Binder):
If the product has a distinct loose-leaf mechanism (such as plastic or metal rings that allow pages to be added/removed) and is classified as a "file" or "folder" rather than a simple record book, it may be classified under "Loose-leaf Binders."
3. Mixed-Material Stationery:
If the product contains significant plastic components (e.g., plastic covers, plastic rings, plastic spine inserts) that give it its essential character, it might be classified under Chapter 39 (Plastics), even if it contains paper.
⚠️ Key Distinction Point:
- If it is a simple recording book (pages bound together, kraft cover) → 4820.10.20.60
- If it is a loose-leaf binder (functional ring system, classified as a folder/binder) → 4820.30.00.20
- If it has substantial plastic parts (e.g., plastic cover + plastic rings) → 3926.10.00.00 or 3926.90.99.89
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Key Feature |
|---|---|---|---|
4820.10.20.60 |
A5 Kraft Paper Notebook, Paper Record Book, General Notebook Category | Standard kraft paper cover, bound pages, simple binding (staple/glue), no complex loose-leaf mechanism | ✅ Paper-based |
4820.30.00.20 |
A5 Kraft Paper Notebook, Loose-Leaf Attribute, Paper Folder or Binder | Features a functional loose-leaf mechanism (rings/bars), classified as a "binder" rather than a "book" | ✅ Loose-Leaf Mechanism |
3926.10.00.00 |
A5 Kraft Paper Notebook, Office Supply, Contains Plastic Parts (e.g., Plastic Cover) | Contains significant plastic components (e.g., plastic cover, plastic binding rings) that define its character | ✅ Plastic Dominant |
3926.90.99.89 |
A5 Kraft Paper Notebook, Contains Plastic Parts, Other Plastic Articles Not Specified | Mixed materials where plastic is present but not the primary functional component, or miscellaneous plastic stationery | ✅ Mixed/Miscellaneous |
🔍 Important Reminder:
- "Kraft Paper" itself does not change the chapter; it is still Chapter 48 (Paper) unless plastic components are dominant.
- If the product is bound (pages attached permanently), it goes to 4820.10.
- If it is loose-leaf (pages can be removed/added via rings), it goes to 4820.30.
- If the cover and binding are plastic, it shifts to Chapter 39 (Plastics).
💰 III. 2026 Latest Tariff Rate Detail (Including Additional Taxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025年11月10日起 (from Nov 10, 2025)
🎯 1. 4820.10.20.60 —— A5 Kraft Paper Notebook (General Paper Record Book)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:4820.10.20.60 → Footnote: 301 Clause 25% → IEEPA: Section 122 10% |
📌 Explanation:
- This is the most common classification for standard kraft paper notebooks.
- Although the base tariff is 0%, the Section 301 and Section 122 tariffs apply heavily due to China origin.
- Total 35% is significant for low-value stationery, impacting profit margins.
🎯 2. 4820.30.00.20 —— A5 Kraft Paper Notebook (Loose-Leaf Binder)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:4820.30.00.20 → Footnote: 301 Clause 25% → IEEPA: Section 122 10% |
📌 Note:
- Same tariff rate as general notebooks.
- The key is the loose-leaf mechanism. If you market it as a "Binder" with rings, this code applies.
- Do not misdeclare a loose-leaf binder as a simple notebook to avoid customs scrutiny.
🎯 3. 3926.10.00.00 —— A5 Kraft Paper Notebook (Office Supply, Plastic Parts)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Tariff | 0.0% (Not subject to 301 in some interpretations, but check current list) |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Tariff Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:3926.10.00.00 → IEEPA: Section 122 10% |
📌 Explanation:
- Lower Total Tariff (15.3%) compared to paper notebooks (35%)!
- This code applies if the product has plastic covers or plastic binding rings that give it its essential character.
- Strategic Advantage: If your kraft notebook has plastic elements, classifying it here can save 19.7% in tariffs.
- Risk: Must prove plastic component is significant. If customs deems it "primarily paper," they will reassess to 35%.
🎯 4. 3926.90.99.89 —— A5 Kraft Paper Notebook (Mixed Plastic Parts)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:3926.90.99.89 → Footnote: 301 Clause 7.5% → IEEPA: Section 122 10% |
📌 Note:
- Intermediate tariff rate.
- Applies if the product is a "plastic article" but not specifically "office supplies" (3926.10).
- Use this if the plastic components are present but not dominant enough for 3926.10, or if it falls under "other plastic articles."
🛠️ IV. Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documents Checklist (All Required)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include dimensions (A5), paper weight, binding type (loose-leaf vs. bound), cover material (kraft paper, plastic, etc.) |
| ✅ Product Photos | ✔️ | Clear photos of the notebook, especially the binding mechanism (rings, staples, glue) and cover material |
| ✅ Commercial Invoice | ✔️ | Clearly state "Kraft Paper Notebook A5" and specify material composition (e.g., "Paper with plastic rings") |
| ✅ Packing List | ✔️ | Detail quantity, weight, and packaging |
| ✅ Bill of Lading / Air Waybill | ✔️ | Standard shipping documents |
| ✅ Originality Certificate | ✔️ | Proof of China origin (to assess 301 and Section 122 tariffs) |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Check Binding, Check Material, Declare Accurately, Save Tariff!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Simple Kraft Notebook (Stapled/Glued) | 4820.10.20.60 (35%) |
Misdeclare as 3926.10.00.00 → Risk of penalty + back taxes |
| Loose-Leaf Binder with Paper Rings | 4820.30.00.20 (35%) |
Misdeclare as 4820.10.20.60 → Customs may accept, but be consistent |
| Kraft Notebook with Plastic Cover & Plastic Rings | 3926.10.00.00 (15.3%) |
Misdeclare as 4820.10.20.60 → Missed tax savings + risk of audit |
| Mixed Material (Paper + Minor Plastic) | 3926.90.99.89 (22.8%) |
Misdeclare as 4820 → If plastic is significant, customs will reclassify |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Kraft Notebook with Plastic Spine | If the plastic spine is the main structural element, consider 3926.10.00.00 for lower tariffs. Provide photos showing plastic dominance. |
| Kraft Notebook with Metal Rings | Still falls under 4820.30.00.20 (Loose-Leaf Binder) because metal rings are part of the paper binder system. |
| Bulk Import for Resale | Ensure commercial invoice matches the HS Code description. "Notebook" vs. "Binder" can change classification. |
| Small Sample Shipments | Even for samples, if value exceeds de minimis threshold, duties apply. Do not use de minimis for China-origin goods if subject to 301/122. |
🌍 V. Global Main Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 4820.10.20.60 / 3926.10.00.00 |
35% / 15.3% | None specific for stationery | High tariffs due to Section 301 & 122 |
| 🇨🇳 China | 4820.10.20.60 |
5-10% | None | Low tariff, easy clearance |
| 🇪🇺 European Union | 4820.10.20.60 |
6.5% | CE (if plastic), REACH | No Section 301 equivalent |
| 🇬🇧 United Kingdom | 4820.10.20.60 |
6.5% | UKCA (if plastic) | Post-Brexit rules apply |
| 🇯🇵 Japan | 4820.10.20.60 |
8.7% | None | Standard tariff |
📌 Conclusion:
- US Tariffs are the highest due to multiple add-ons.
- Strategic Tip: If your product has plastic components, try to classify under 3926.10.00.00 (15.3%) instead of 4820.10.20.60 (35%) to save 19.7%.
- Documentation is Key: Provide clear photos and specifications to support the classification.
📌 VI. Common Mistakes & Pitfall Guide (Blood Lessons)
❌ Mistake 1: Declaring a plastic-covered notebook as "Paper Notebook" (4820.10.20.60)
👉 Consequence: Customs may reclassify it as plastic, leading to lower tariffs but penalties for misdeclaration if discovered. However, if the plastic is minor, it stays 35%. Better to declare accurately to avoid audits.
❌ Mistake 2: Declaring a loose-leaf binder as a "General Notebook" (4820.10.20.60)
👉 Consequence: Same tariff (35%), but inconsistent with product functionality. May raise flags during customs inspection.
❌ Mistake 3: Ignoring Section 122 Tariff (10%)
👉 Consequence: Underpayment of duties → Back taxes + Interest + Penalties. Always include 122 Tariff in cost calculations.
❌ Mistake 4: Using "De Minimis" for China-origin notebooks
👉 Consequence: Denied. Goods from China over $800 are subject to Section 301 and Section 122 tariffs. No exemption.
✅ Correct Practice:
"A5 Kraft Paper Notebook, Plastic Cover, Plastic Rings, 100 sheets, Model XYZ" → 3926.10.00.00 (15.3%)
🎯 VII. Conclusion: Precise Classification, Maximize Profit!
🎯 Remember the Mantra:
🔹 "Paper Notebook: 35% (High)"
🔹 "Plastic Notebook: 15.3% (Low)"
🔹 "Loose-Leaf Binder: 35% (High)"
🔹 "Check Material, Choose Wisely, Save Big!"
📌 Pro Tip:
If your A5 Kraft Notebook has any plastic components (cover, rings, spine), try to justify classification under 3926.10.00.00 (15.3%) instead of 4820.10.20.60 (35%). This can save nearly 20% in duties. Provide clear product photos and material breakdowns to customs.
📣 Immediate Action:
📞 Consult with your freight forwarder or customs broker to confirm the best HS Code based on your specific product design.
🚀 Accurate classification is the first step to cost-effective export!
✨ Professional Clearance Starts with Precise Classification!
💼 Every cent saved in tariffs is pure profit!
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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.