硬皮账簿
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4820104000 | 35.0% | CN | US | Official Doc |
| 4820102010 | 35.0% | CN | US | Official Doc |
| 4820104000 | 35.0% | CN | US | Official Doc |
| 4820104000 | 35.0% | CN | US | Official Doc |
| 4820102010 | 35.0% | CN | US | Official Doc |
AI Analysis
📓 Hardcover Notebooks & Account Books (Hardcover Stationery)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Chinese Goods
📌 I. Product Definition & Classification: Do You Really Understand "Hardcover Account Books"?
Hardcover account books and notebooks are essential paper-based stationery products used for recording, documenting, and organizing information. In international trade, they are primarily classified under Chapter 48 (Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard).
Key Characteristics: * Material: Predominantly paper or paperboard (for covers and pages). * Structure: Bound, not loose-leaf; often with rigid covers ("hardback") for durability. * Purpose: Diaries, notebooks, logbooks, account books, or address books.
⚠️ Critical Distinction:
- If the product is loose-leaf or uses metal/plastic binding rings that allow pages to be removed/added easily, it may fall under different stationery categories (e.g., 4820.10.40.00 vs 4820.10.10.00 depending on specific binding).
- Hardcover books with sewn or glued bindings are strictly bound paper articles.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the relevant HS Codes for hardcover account books:
| HS Code | Product Description | Application Scenario | Key Classification Logic |
|---|---|---|---|
4820.10.20.60 |
Account Books / Log Books | Hardcover account books, logbooks, registers. Material is paper-based. | Matches "Log books, account books" under 4820.10. Paper material confirmed. |
4820.10.40.00 |
Other Notebooks / Account Books | Hardcover notebooks, diary-style account books. | Uses "Other" category for 4820.10. Hard cover inferred to contain paper material. |
4820.10.20.10 |
Diaries, Notebooks & Address Books | Hardcover diaries, notebooks, contact books. | Fits "Diaries, note books and address books" scope. Bound paper form. |
🔍 Important Note:
- All these codes fall under Heading 48.20: "Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles; blotting-pads, writing boards and desks with storage compartments of paper or paperboard; paper or paperboard reels or cartridges, for writing machines or typewriters." - The hard cover itself must be primarily made of paper/cardboard to remain in Chapter 48. If the cover is leather, plastic, or fabric (non-paper dominant), the classification may shift entirely (e.g., to Chapter 49 or 42). - Binding Type: Sewn, glued, or stitched binding qualifies as "notebooks/account books" under 4820.10.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Ongoing (Current Trade Policy Framework)
🎯 1. Common Tax Structure for All Listed HS Codes (4820.10.20.60, 4820.10.40.00, 4820.10.20.10)
All three HS codes share the exact same tariff structure for Chinese origin goods:
| Item | Rate | Legal Basis / Explanation |
|---|---|---|
| Base Tariff (MFN) | 0.0% | Standard Most Favored Nation rate for paper stationery. |
| Section 301 Tariff | +25.0% | Additional duty imposed under US Trade Act Section 301. |
| Section 122 Tariff | +10.0% | Additional duty under Section 122 (specifically targeting certain Chinese goods). |
| Total Effective Rate | 35.0% | 0% + 25% + 10% = 35% ad valorem. |
| Tax Calculation | CIF Value × 35% |
Duty is calculated on the Cost, Insurance, and Freight value. |
| De Minimis Exemption | ❌ Not Available | Low-value shipments cannot bypass these tariffs under Section 321. |
📌 Explanation:
- The 25% surcharge is the standard Section 301 duty on Chinese stationery and paper products.
- The 10% surcharge refers to "Section 122" tariffs (often associated with specific trade enforcement actions).
- Total 35% is a high effective tariff rate. Importers must factor this into landed cost calculations.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Details: Cover material (paper/cardboard), binding type, size, page count. |
| ✅ Material Composition Statement | ✔️ | Confirms cover/pages are >50% paper/paperboard to justify Chapter 48. |
| ✅ Product Photos | ✔️ | Show spine, binding, and cover texture (must look like paper/cardboard, not leather/plastic). |
| ✅ Commercial Invoice | ✔️ | Must describe item as "Hardcover Account Book" or "Paper Notebook," NOT "Plastic Book." |
| ✅ Packing List | ✔️ | Net/Gross weight, units per carton. |
| ✅ Country of Origin Certificate | ✔️ | Essential for Section 301/122 application. If misdeclared as "Made in Vietnam," penalties apply. |
✅ 2. Classification Strategy & Tips
🔥 “Cover Material Matters, Binding Defines Code, Declare Accurately!”
| Scenario | Correct HS Code | Risk if Wrong |
|---|---|---|
| Hardcover with paper/cardboard cover | 4820.10.20.60 or 4820.10.40.00 |
If declared as plastic cover → Misclassification → Seizure |
| Hardcover diary/notebook | 4820.10.20.10 |
If declared as loose-leaf → Wrong subheading |
| Book with leather cover | ❌ Not 4820 | Must classify under Chapter 49 (Books) or 42 (Leather goods) → Different rates |
| Bulk loose paper | ❌ Not 4820 | Would fall under 4802/4810 → Lower duty, but incorrect for bound items |
✅ 3. Special Cases & Handling
| Situation | Advice |
|---|---|
| Mixed Materials | If the cover is 60% plastic, 40% paper → Do NOT use 4820. Likely classified under Chapter 39 (Plastics) or 49. |
| Gift Sets | If notebook is part of a gift set with pens/planners, declare as set under the essential character item (usually the notebook). |
| Custom Printing | Printing logos on the cover does not change classification, but must be declared in product description. |
| Small Quantities | Even small samples are subject to 35% duty. No de minimis exemption for Chinese-origin stationery under current policies. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Base Duty | Surcharges | Total Rate | Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA | 4820.10.20.60 / 4820.10.40.00 / 4820.10.20.10 |
0% | +25% (Sec 301) +10% (Sec 122) |
35% | High barrier. Must prove paper content. |
| 🇨🇳 China (Export) | Same Codes | Variable | None | 0% | Export duty may apply depending on policy, but generally low for stationery. |
| 🇪🇺 EU | 4820.10.00 |
3.2% | None (if no carbon tax issues) | ~3.2% | Preferential rates if FTAs apply. |
| 🇯🇵 Japan | 4820.10.000 |
0% | None | 0% | Generally free trade for stationery. |
| 🇰🇷 South Korea | 4820.10.000 |
0% | None | 0% | Favorable for K-FTA partners. |
📌 Conclusion:
- USA is the most challenging market due to the 35% effective tariff.
- For non-US markets, standard MFN rates (0-3.2%) apply, making them more attractive for exporters.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Hardcover Notebook" as "Plastic Folder"
👉 Consequence: Misclassification → 20% penalty + back duties.
Fix: Clearly state "Paper/Board Cover" in specs.
❌ Mistake 2: Ignoring Section 122 Tariff
👉 Consequence: Underpaying duty by 10% → Customs audit & fines.
Fix: Always calculate 0% + 25% + 10% = 35% for US imports from China.
❌ Mistake 3: Using "Book" instead of "Notebook/Account Book"
👉 Consequence: If it has <100 pages, it’s a "notebook" (4820). If >100 pages, it might be "book" (4901) → Different duty rates.
Fix: Define page count accurately. Most hardcover stationery is <100 pages.
✅ Correct Declaration Example:
"Hardcover Account Book, Paper Board Cover, 50 Sheets, Glued Binding, Model AB-100, Made in China"
🎯 VII. Conclusion: Strategic Import Advice
🎯 Key Takeaways:
🔹 Tariff is 35% for US-bound Chinese hardcover stationery.
🔹 Material Proof is Critical: Must prove paper/cardboard composition.
🔹 No De Minimis: Small shipments are NOT exempt.
🔹 Alternative Markets: Consider shipping to EU/Japan/Korea for lower duties if US sales are not critical.
📌 Pro Tip:
If you are importing into the US, apply for an Advance Ruling with CBP to confirm the specific HS code and tariff liability before shipment. This prevents clearance delays and unexpected costs.
📣 Immediate Action:
📞 Engage a licensed US customs broker.
📄 Prepare material composition certificates.
🚀 Plan for 35% landed cost for US imports.
✨ Accurate Classification Saves Money!
💼 Every 1% of tariff difference impacts your profit margin!
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.