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Bookend

CN → US
HS编码 关税税率 原产国 目的国 文档
4421919880 38.3% CN US 官方文档
4421999880 38.3% CN US 官方文档
3926100000 15.3% CN US 官方文档
3926909989 22.8% CN US 官方文档
8302500000 85.0% CN US 官方文档
7326908688 87.9% CN US 官方文档
7326190080 87.9% CN US 官方文档

商品图片

AI分析

📚 Bookends (Decorative & Functional Supports)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Bookends"?

Bookends are essential accessories for offices, libraries, and homes, designed to hold upright rows of books or files. In international trade, their classification depends entirely on the primary material and specific design. They are not a single HS code but split across chapters 44 (Wood), 73 (Iron/Steel), 39 (Plastics), and 83 (Base Metal Fittings).

⚠️ Key Distinction Points:
- Wooden/Material Articles: Generic decorative stands → Chapters 44 or 39;
- Metal Structural/Functional Items: Heavy-duty steel brackets or hat-rack style mounts → Chapter 73 or 83;
- Office Supplies: Plastic sets marketed explicitly as "office supplies" → Chapter 39;
- Furniture Fittings: Items classified as "brackets" or "fixtures" for furniture/doors → Chapter 83.


📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)

HS Code Product Description Applicable Scenario Material Type
4421.91.98.80 Other articles of wood: Of bamboo: Other Bamboo or wooden decorative bookends 🌲 Wood/Bamboo
4421.99.98.80 Other articles of wood: Other: Other: Other Non-bamboo wooden/bookish decorative stands 🌲 Wood
7326.90.86.88 Other articles of iron or steel: Other: Other Heavy-duty steel bookends, stamped but not worked further ⚙️ Iron/Steel
7326.19.00.80 Other articles of iron or steel: Forged or stamped... Specific stamped steel bookend shapes ⚙️ Iron/Steel
3926.10.00.00 Other articles of plastics: Office or school supplies Plastic bookends explicitly marketed as "office supplies" 🧱 Plastic
3926.90.99.89 Other articles of plastics: Other: Other General plastic decorative bookends (not strict office supplies) 🧱 Plastic
8302.50.00.00 Base metal mountings... Hat-racks, hat pegs, brackets... Metal fixtures, brackets, or "bracket-style" bookends falling under fittings 🔩 Base Metal Fitting

🔍 Critical Warning:
- Wooden Bookends: If made of bamboo, use 4421.91...; otherwise 4421.99.... Both carry the same high tariff burden.
- Metal Bookends: Are they "other articles" (7326) or "brackets/fixtures" (8302)? The 8302 classification treats them as furniture fittings, which triggers the highest punitive tariffs.
- Plastic Bookends: If sold as "office supplies," use 3926.10.... Otherwise, use the residual 3926.90....


💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)

Applicable Country: United States (US)
Origin: China (CN)
Effective Time: Current Section 301 & IEEPA Add-ons Apply

🎯 1. 4421.91.98.80 & 4421.99.98.80 —— Wooden/Bamboo Articles

Item Details
Base Tariff 3.3% (ad valorem)
Add-on Tariff +25.0% (Section 301)
Total Tax Rate 28.3%
Tax Calculation CIF Value × 28.3%
De Minimis Exemption Not Available (Highly scrutinized)

📌 Explanation:
- "Wood/Bamboo" is treated as a general consumer good.
- The 25% add-on is standard for Chinese wooden articles under current trade tensions.
- Total Liability: 28.3%. High, but manageable compared to metals.


🎯 2. 7326.90.86.88 & 7326.19.00.80 —— Iron/Steel Articles

Item Details
Base Tariff 2.9% (ad valorem)
Add-on Tariff +50% (Steel, Aluminum, Copper Products Add-on)
Total Tax Rate 77.9%
Tax Calculation CIF Value × 77.9%
De Minimis Exemption Not Available

📌 CRITICAL WARNING:
- Steel Surcharge: Note the text "Steel, Aluminum, Copper Products Add-on Tariff: 50%". This is a punitive measure specifically targeting steel imports.
- Total Liability: 77.9%. This is a prohibitive tariff. Importing steel bookends from China to the US is currently economically unviable for most small/medium enterprises.


🎯 3. 3926.10.00.00 —— Plastic: Office or School Supplies

Item Details
Base Tariff 5.3% (ad valorem)
Add-on Tariff 0.0% (Exempt from Section 301 in this specific subheading)
Total Tax Rate 5.3%
Tax Calculation CIF Value × 5.3%
De Minimis Exemption Check Specific IEEPA Rules (Usually low value exemptions apply, but verify)

📌 Advantage:
- This is the lowest tariff option among all HS codes listed.
- Condition: Must be clearly classified as "Office or School Supplies" (e.g., sold in office supply catalogs, marked as such).


🎯 4. 3926.90.99.89 —— Other Plastic Articles

Item Details
Base Tariff 5.3% (ad valorem)
Add-on Tariff +7.5% (General Section 301)
Total Tax Rate 12.8%
Tax Calculation CIF Value × 12.8%

📌 Note:
- Slightly higher than "Office Supplies" due to broader categorization.
- Use this if the plastic bookends are decorative/artistic and not primarily marketed as "office equipment."


🎯 5. 8302.50.00.00 —— Base Metal: Hat-racks, Brackets, Similar Fixtures

Item Details
Base Tariff 0.0% (ad valorem)
Add-on Tariff +50% (Steel, Aluminum, Copper Products Add-on)
Total Tax Rate 75.0%
Tax Calculation CIF Value × 75.0%
De Minimis Exemption Not Available

📌 Trap Alert:
- Base Tariff is 0%, BUT the 50% Steel Add-on kills the benefit.
- If your wooden/steel bookend is classified as a "bracket" or "fixture" under 8302, you face a 75% tax.
- Strategy: Avoid classifying decorative bookends as "furniture fixtures" (8302) unless absolutely necessary. Use 7326 (Steel) or 4421 (Wood) where possible, though 7326 is also high (77.9%).


🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)

✅ 1. Preparation Checklist (Non-negotiable)

Document Required Explanation
Product Specifications ✔️ Material composition (e.g., "80% Bamboo, 20% Steel Reinforcement")
Product Photos ✔️ Clear view of branding, "Made in China" label, and usage (holding books)
Commercial Invoice ✔️ Must specify "Bookend" and NOT "Furniture Bracket" or "Hat Rack"
Declaration Statement ✔️ Explicitly state: "Designed for holding books; not a structural furniture bracket"
Plastic Classification Proof ✔️ For 3926.10, provide catalog images showing "Office Supply" categorization

✅ 2. Declaration Strategy (Key Mantras)

🔥 "Material First, Function Second, Avoid 'Bracket' Label!"

Scenario Correct HS Code Wrong Approach Consequence
Wooden Bookend 4421.99.98.80 Call it "Wooden Bracket" → 8302 Tax jumps from 28.3% to 75%!
Steel Bookend 7326.90.86.88 Call it "Furniture Mount" → 8302 Tax jumps from 77.9% to 75% (similar, but legal risk)
Plastic Office Bookend 3926.10.00.00 Call it "Decorative Ornament" → 3926.90... Tax jumps from 5.3% to 12.8%
Plastic Decor Bookend 3926.90.99.89 Claim "Office Supply" falsely Customs penalty for misdeclaration

✅ 3. Special Cases Handling

Case Handling Advice
Mixed Material (Wood + Metal) If metal is <10% and structural, it may still be wood (4421). If metal is structural, it shifts to steel (7326) or fitting (8302). Declare primary material.
OEM Custom Designs Provide design drawings to prove it is a "decorative article" and not a "functional bracket."
"Hat Rack" Style Bookends If shaped like a hat rack, customs may force 8302.50.00.00. Avoid this shape if possible, or argue aesthetic rather than functional use.
Plastic "Office Set" Bundle with other office supplies? Ensure the invoice lists "Bookend (Office Supply)" separately to capture 3926.10 rate.

🌍 V. Global Market Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Rate Notes
🇺🇸 USA 3926.10.00.00 (Plastic) 5.3% Best for plastic. Steel/Wood face 28-78%
🇨🇳 China Varies Low (0-10%) Import duty low, VAT 13% applies
🇪🇺 EU Varies 0-6% No Section 301 add-ons. Lower compliance cost
🇬🇧 UK Varies 0-6% Post-Brexit rules, but generally favorable for office supplies

📌 Conclusion:
- USA is the most expensive market for Chinese-origin bookends due to Section 301 and Steel Add-ons.
- Plastic Office Supplies (3926.10) are the only low-tariff gateway to the US market.
- Wood (4421) is a moderate option (28.3%).
- Steel (7326/8302) is prohibitive (>75%).


📌 VI. Common Errors & Pitfall Guide (Lessons Learned)

Error 1: Calling a wooden bookend a "Furniture Bracket"
👉 Consequence: Tax rises from 28.3% to 75%.
👉 Fix: Use "Wooden Decorative Bookend" in description.

Error 2: Classifying steel bookends as "Office Supplies"
👉 Consequence: Steel does not qualify for 3926 rates. Misdeclaration penalties + back taxes.
👉 Fix: Use 7326 rates honestly.

Error 3: Ignoring the "50% Steel Add-on"
👉 Consequence: Underestimating landed cost by 40-50%.
👉 Fix: Always check for Steel/Aluminum/Copper surcharges.

Correct Declaration Example:

"Bookend, Plastic, Office Supply Type, Model XYZ, Made in China. HS: 3926.10.00.00"


🎯 VII. Conclusion: Professional Declaration, Cost Optimization!

🎯 Remember the Mantra:

🔹 "Plastic Office = 5.3% (Best)"
🔹 "Wood = 28.3% (Moderate)"
🔹 "Steel/Fixture = 75-78% (Avoid!)"
🔹 "Never call a bookend a 'Bracket' unless you want to pay 75%!"


📌 Pro Tip:
If you are importing plastic bookends, ensure your marketing materials and invoice explicitly label them as "Office Supplies" to lock in the 5.3% rate. For wooden ones, 28.3% is the standard floor. Avoid steel unless you have massive margins.


📣 Immediate Action:

📞 Contact your customs broker to verify if your specific design qualifies as "Office Supply" (3926.10) or "Other Plastic" (3926.90).
🚀 Optimize your HS Code, save up to 70% in tariffs!


Professional Clearance Starts with Precise Classification!
💼 Every Percent of Tariff Matters to Your Bottom Line!

用户评价

关于 HS 编码归类

协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。

每个 HS 编码遵循以下层级结构:

  • 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
  • 品目(4 位)——章内的更具体分类
  • 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
  • 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码

正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。

CN进口到US时,适用的关税税率可能包括:

  • 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
  • 普通税率——适用于无贸易协定国家
  • 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税

本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。