项目记录本
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4820104000 | 35.0% | CN | US | Official Doc |
Product Images
AI Analysis
📓 Project Notebooks (Registers, Account Books, Notebooks)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know “Project Notebooks”?
Project notebooks, in the context of international trade, refer to bound paper products used for recording data, logs, accounts, or memories. They are distinct from loose-leaf pads or digital devices. The core characteristic is binding and stationery nature.
⚠️ Key Distinction:
- If the item is bound (stitched, glued, or stapled in a fixed format) and intended for long-term record-keeping → Classified under 4820.10.40.00.
- If it is a simple loose-leaf pad without binding or designed for temporary rough drafts, it may fall under different subheadings (e.g., 4820.10.20), but for standard bound project notebooks, the target HS Code applies.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Alignment)
| HS Code | Product Description | Applicability Scenario | Binding Type |
|---|---|---|---|
4820.10.40.00 |
Diaries, notebooks and address books, bound | Professional project logs, field research notebooks, bound account books | ✅ Bound (Fixed) |
4820.10.20.60 |
Other registers, account books, notebooks, etc. (Loose/Unbound) | Unbound pads, memo sheets, temporary logs | ❌ Unbound/Loose |
🔍 Focus Reminder:
- The provided data specifically points to4820.10.40.00for bound notebooks and diaries.
- Ensure your product is physically bound (spiral, hardcover, softcover with glued spine). If it’s a "refillable binder" or "loose sheets," do not use this code.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Based on current trade policies (Section 301 & IEEPA implications)
🎯 1. 4820.10.40.00 —— Diaries, Notebooks and Address Books, Bound
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad Valorem) |
| Section 301 Surtax | +25.0% |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value × 25.0% |
| De Minimis Eligibility | ❌ Not Eligible (Deny De Minimis) |
| Legal Basis Path | HS:4820.10.40.00 → Section 301 Footnote: 9903.88.01 |
📌 Explanation:
- Base Rate: Paper products often have low base tariffs (0-10%). Here, it is 0%.
- Section 301 Surtax: Under U.S. Trade Act Section 301, most Chinese-origin paper products and stationery are subject to a 25% surtax.
- Total Cost: Importers must pay 25% of the CIF value in additional duties.
- De Minimis: Items valued under $800 (Section 321) do not qualify for tax exemption for this HS code due to the surtax application on Chinese goods.
🛠️ IV. Customs Clearance Practical Advice (Combat Avoidance Guide)
✅ 1. Documentation Checklist (None Can Be Missing)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: "Bound Notebooks," page count, paper weight, usage (e.g., "for project recording"). |
| ✅ Photographs | ✔️ | Clear images showing the binding (spine/stitching) to distinguish from loose pads. |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code exactly: "Bound Project Notebooks, Paper, 100 sheets." |
| ✅ Packing List | ✔️ | Item count, gross/net weight. |
| ✅ Origin Certificate | ✔️ | Critical for proving Chinese origin (to apply correct 25% surtax). |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Bound is Key, Loose is Else, 25% Tax for China, Declare Clearly!”
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Bound Notebook (Stitched/Glued) | 4820.10.40.00 |
Misdeclare as "Paper Sheets" → Risk of reclassification & penalties |
| Loose-Leaf Pad (Unbound) | 4820.10.20.60 (or similar) |
Use 4820.10.40.00 → Incorrect classification |
| Plastic-Covered Notebook | Still 4820.10.40.00 |
Claim as "Plastic Articles" (Ch 39) → High error rate |
| Moleskine/Brand Name | Same HS Code | Brand does not change HS Code; only material & form matter |
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Custom Printed Notebooks | Provide proof of customization (logo/artwork). Still bound paper → 4820.10.40.00. |
| Diaries with Locks/Seals | If the lock is minor and paper is primary material → Still 4820.10.40.00. If lock is complex electronic, may shift to Ch 83 or 91. |
| Gift Sets (Notebook + Pen) | If declared together, HS Code is determined by the essential character. Usually, the notebook dominates if it’s the main item. |
| Samples for Evaluation | Must still declare with correct HS Code. Do not ship as "Free Sample" to avoid customs scrutiny; declare normally with $0 value if applicable, but tax may still apply based on value assessment. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification/Notes |
|---|---|---|---|
| 🇺🇸 USA | 4820.10.40.00 |
25% (Base 0% + 25% Surtax) | No specific certification, but truthful description is key. |
| 🇨🇳 China | 4820.10.40.00 |
5-6% | Standard import duty. |
| 🇪🇺 EU | 4820.10.00 |
0-6.5% | Varies by member state; generally low. |
| 🇬🇧 UK | 4820.10.00 |
0-6.5% | Post-Brexit rules apply; check UK Tariff. |
| 🇨🇦 Canada | 4820.10.40 |
0-5% | CUSMA may offer 0% if Canadian origin. |
📌 Conclusion:
- USA is the highest-cost market for Chinese-bound notebooks due to the 25% surtax.
- EU/UK/Canada offer significantly lower or zero tariffs, making them more attractive for cost-sensitive exports if supply chain allows.
📌 VI. Common Errors & Pitfall Avoidance (Blood Lessons)
❌ Mistake 1: Declaring "Notebooks" as "Paper Sheets" (HS 4802)
👉 Consequence: Customs may reclassify, leading to higher penalties and delays. Bound notebooks have specific headings.
❌ Mistake 2: Ignoring the "Bound" nature
👉 Consequence: If you ship loose pages but declare as "Bound Notebooks," customs may reject or inspect. Ensure physical product matches description.
❌ Mistake 3: Assuming "De Minimis" Applies
👉 Consequence: For Chinese goods, Section 301 surtax overrides the $800 de minimis exemption. Expect tax on all shipments.
❌ Mistake 4: Vague Description "Stationery"
👉 Consequence: Customs requires specific description: "Bound Project Notebooks, 100gsm Paper, A5 Size."
✅ Correct Declaration Example:
"Bound Project Notebooks, Paper, A5 Size, 100 Sheets per Book, No Electronic Components, Model: PN-2026"
🎯 VII. Conclusion: Precision in Stationery Saves Money!
🎯 Remember the Mantra:
🔹 "Bound = 4820.10.40.00, 25% Tax for China!"
🔹 "Loose Pads are Different, Don't Mix Them Up!"
🔹 "De Minimis Doesn't Save You from Section 301!"
📌 Pro Tip:
- For US Imports: Calculate the 25% surtax into your landing cost.
- For Non-US Imports: Check for FTAs (Free Trade Agreements) to reduce tariffs.
- Always provide clear photos of the binding to avoid customs queries about "loose vs. bound."
📣 Immediate Action:
📞 Verify Binding Type → 📄 Prepare Accurate Description → 🚚 Declare Correctly to Avoid Delays.
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Profit Margin Depends on Correct HS Codes!
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.