Calendar Table
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4820102010 | 35.0% | CN | US | 官方文档 |
| 4820102060 | 35.0% | CN | US | 官方文档 |
| 4911914040 | 17.5% | CN | US | 官方文档 |
| 4911912020 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
📅 Calendars & Stationery (4820 & 4911 Series)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Professional Compliance Strategy
📌 One, Product Definition and Classification: What Exactly is a "Calendar"?
In international trade, "Calendar" is not a single, monolithic category. It falls primarily under Paper and Paperboard Articles (Chapter 48) or Printed Matter (Chapter 49). The correct HS Code depends entirely on: 1. Form Factor: Is it a bound diary/notebook or a loose sheet/poster? 2. Content: Is it a functional tool (for recording dates/tasks) or purely decorative/printed material? 3. Age of Print: If it’s a collectible print, age matters (Chapter 49).
⚠️ Key Distinction Point: - Bound Diaries/Notebooks: Functional stationery for writing. → HS 4820 - Loose Sheets/Posters/Prints: Decorative or informational printed matter. → HS 4911
📦 Two, HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided <DATA>, here are the specific classifications for Calendar-related items:
| HS Code | Product Description | Applicable Scenario | Key Feature |
|---|---|---|---|
4820.10.20.10 |
Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles | Hardcover/Softcover Diaries, Planners, Address Books | Bound format, functional for recording |
4820.10.20.60 |
Registers, account books... Other (Diaries, notebooks, address books, bound...) | Other Bound Diaries/Notebooks (not covered by .10) | Bound format, functional, miscellaneous types |
4911.91.40.40 |
Other printed matter... Pictures, designs and photographs: Printed not over 20 years... | Vintage Calendars/Prints (Collectible/Decorative) | Age-specific: Printed >20 years ago? No, but specific "Other" print category. Note: This code often applies to specific printed goods under 4911.91. |
4911.91.20.20 |
Other printed matter... Lithographs on paper or paperboard... Posters | Calendar Posters, Wall Calendars (Lithographed) | Unbound: Posters, large sheets, lithographic prints |
🔍 Critical Reminder: - If the calendar is a book-like item with pages for writing (a planner), use 4820.10.20.x. - If the calendar is a single sheet, wall hanger, or poster, use 4911.91.x. - Do not mix bound stationery with printed posters in one HS Code line; they have different tax treatments.
💰 Three, 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Market: United States (US)
✅ Origin: China (CN) (Implied by the 25% Add-on Tariff structure in )
✅ Status: Section 301 & IEEPA Applicable
🎯 1. 4820.10.20.10 & 4820.10.20.60 —— Bound Diaries, Notebooks, Address Books
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad Valorem) |
| Add-on Tariff (Section 301) | +25.0% |
| Total Effective Duty | 25.0% |
| Tax Calculation | CIF Value × 25% |
| Legal Basis | USITC Footnote for 4820.10; IEEPA Authority |
📌 Explanation: - Although the base tariff is 0%, the 25% add-on tariff is applied due to trade measures on Chinese goods. - No De Minimis Exemption: These items are not eligible for Section 321 (de minimis) clearance if the value exceeds $800 or if specific restrictions apply to "stationery" categories in certain contexts. Always declare fully.
🎯 2. 4911.91.40.40 —— Printed Matter (Other, Pictures/Photos)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad Valorem) |
| Add-on Tariff (Section 301) | +7.5% |
| Total Effective Duty | 7.5% |
| Tax Calculation | CIF Value × 7.5% |
| Legal Basis | USITC Footnote for 4911.91; IEEPA Authority |
📌 Explanation: - This category often captures specific printed goods not elsewhere specified. The lower rate (7.5%) compared to stationery (25%) highlights the importance of accurate classification. - If the "calendar" is a printed photo or design (e.g., a decorative calendar print), this code may apply.
🎯 3. 4911.91.20.20 —— Posters (Lithographs on Paper)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad Valorem) |
| Add-on Tariff (Section 301) | 0.0% |
| Total Effective Duty | 0.0% |
| Tax Calculation | No Duty |
| Legal Basis | USITC Specific Exclusion/Note for Posters |
📌 Explanation: - Posters are classified under a specific subheading that enjoys 0% total duty. - Crucial: If your "calendar" is a large wall poster (unbound, single sheet or stapled sheets forming a poster), declare it as a Poster (4911.91.20.20) to save the 7.5% or 25% tariff. Do not declare a poster as a "Notebook" (4820) or "Other Print" (4911.91.40).
🛠️ Four, Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Must-Haves)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Photos | ✔️ | Clear images showing if it’s bound (book) or unbound (poster). |
| ✅ Description | ✔️ | Use precise terms: "Wall Calendar Poster" vs. "Bound Diary Planner". |
| ✅ Material Composition | ✔️ | Paper/Cardboard type. |
| ✅ HS Code Justification | ✔️ | Why is it 4820 vs. 4911? (Bound vs. Unbound). |
✅ 2. Classification Strategy (Key Mantra)
🔥 "Bound = Diary (25%), Poster = Poster (0%), Other Print = 7.5%"
| Scenario | Correct HS Code | Duty | Risk if Misclassified |
|---|---|---|---|
| Wall Calendar Poster (Single sheet or booklet of posters) | 4911.91.20.20 |
0% | If declared as 4820 (Notebook) → 25% Surcharge! |
| Desk Diary/Planner (Bound, for writing) | 4820.10.20.10 |
25% | If declared as 4911 (Print) → Audit Risk (Functional item misclassified) |
| Decorative Calendar Print (Artistic, not for writing) | 4911.91.40.40 |
7.5% | Lower than diary, but higher than poster. Ensure it’s not a "poster" if possible. |
✅ 3. Special Cases
| Case | Advice |
|---|---|
| Calendar + Pen Set | If bound with a pen, it may still be classified as the diary (principal character), but consult customs broker. |
| Custom Printed Promotional Calendars | Often fall under 4911.91.40.40 (7.5%) if they are printed matter. If they are bound notebooks, 25%. |
| "Vanity" Calendars | Small, unbound calendars glued to a board? Often classified as posters or other printed matter. Check if it qualifies for 4911.91.20.20 (Poster) for 0% duty. |
🌍 Five, Global Market Comparison (2026)
| Market | Recommended HS Code for "Poster Calendar" | Duty | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4911.91.20.20 |
0% | Best case scenario for unbound calendars. |
| 🇨🇳 China | 4911.91.20.20 |
Low/Moderate | Check current Chinese tariff schedule for imports. |
| 🇪🇺 EU | 4911.91.00 |
Varies | EU does not have Section 301-style tariffs. Base rates apply. |
| 🇬🇧 UK | 4911.91.00 |
Varies | Post-Brexit tariffs apply. |
📌 Conclusion for US Imports: - Maximize Savings: If your product is a wall calendar poster, insist on
4911.91.20.20(0% Duty). - Avoid: Classifying posters as "Stationery/Notebooks" (4820) which incurs 25% Duty.
📌 Six, Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring a Wall Calendar Poster as "Notebook/Diary" (4820.10.20.10).
👉 Consequence: Pay 25% duty instead of 0%. Overpayment!
❌ Error 2: Declaring a Bound Diary as "Printed Matter/Poster" (4911).
👉 Consequence: Customs rejection or audit. Functional items must be classified under Chapter 48 if they are bound stationery.
❌ Error 3: Ignoring the "Printed Not Over 20 Years" clause in 4911.91.40.40.
👉 Consequence: If it’s a vintage collectible, it may fall under different codes. Ensure accurate age declaration.
✅ Correct Practice:
"Wall Calendar, Poster Type, 2026 Model, Unbound, Lithographed on Cardstock, Artistic Design" →
4911.91.20.20
🎯 Seven, Conclusion: Precision Saves Money!
🎯 Remember the Mantra:
🔹 "Poster = 0%, Print = 7.5%, Diary = 25%!"
🔹 "Bound for writing? It's Stationery. Unbound for viewing? It's Print!"
📌 Pro Tip:
If you import promotional calendars (e.g., free giveaways with company logo), ensure they are unbound posters to qualify for 0% duty (4911.91.20.20). Avoid making them into bound booklets unless necessary, as that triggers the 25% tariff.
📣 Immediate Action:
📞 Contact your customs broker with clear photos.
🚀 Declare "Poster" if it is a poster, not "Notebook".
💰 Save 25% duty by choosing the right HS Code!
✨ Professional clearance starts with accurate classification!
💼 Every percentage point counts in international trade!
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。
从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。