处理中...

Thinking...

AI is analyzing your product

60s

Children's Diary Notebook

CN → US
HS编码 关税税率 原产国 目的国 文档
9611000000 20.2% CN US 官方文档
4820200000 35.0% CN US 官方文档
4901990093 17.5% CN US 官方文档
4901990092 17.5% CN US 官方文档
4820102010 35.0% CN US 官方文档
4820102060 35.0% CN US 官方文档

商品图片

AI分析

📔 Children's Diary & Notebook (Paper Stationery)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Classification for Stationery
📌 Part 1: Product Definition & Classification – What Exactly is a "Child's Notebook"?

A "Children's Diary Notebook" typically refers to bound paper products designed for students or children. However, in international trade (HS Code classification), the distinction between a "Notebook" and a "Diary" is critical because they fall under different sub-headings with potentially different regulatory scrutiny and tax implications.

In the context of the provided data:

1. Student Notebooks (Blank/Ruled):
- Description: Notebooks bound in paper/paperboard covers, often with pockets, containing blank or ruled sheets.
- Key Feature: General writing, schoolwork, no specific calendar/diary function.
- HS Focus: 4820.20.00.00

2. Diaries/Address Books (Bound):
- Description: Specific entries for dates, appointments, or address records. Even if marketed to children, if it has a diary structure (date pages, appointment slots), it may be classified as a diary.
- Key Feature: Structured for time-tracking or contact info.
- HS Focus: 4820.10.20.10

⚠️ Critical Distinction:
- If the product is primarily for general writing (blank pages, lined paper) → Notebook (4820.20)
- If the product is primarily for record-keeping of dates/events (calendar format, "Dear Diary" structure) → Diary (4820.10)
- Misclassification Risk: Declaring a structured Diary as a generic "Notebook" can lead to customs delays or penalties.


📦 Part 2: HS Code Classification Matrix (2026 Latest Tariff Data)

HS Code Product Description Application Scenario Key Identifier
4820.20.00.00 Notebooks, bound in covers of paper/paperboard, for children/students, with/without pocket, containing blank or ruled sheets School supply, sketchbook, plain diary for kids Blank/Ruled Sheets
4820.10.20.10 Diaries, notebooks, and address books, bound: Diaries and address books Structured diary, planner, agenda for children Diary/Address Book Structure
4820.10.20.60 Diaries, notebooks, and address books, bound: Other (not diaries/address books) Specialized notebooks bound like diaries but not strictly "diaries" ⚠️ Catch-All for Bound Items

🔍 Key Takeaway:
- The majority of standard "children's notebooks" fall under 4820.20.00.00.
- If the item is explicitly a Diary (with dates/sections), it falls under 4820.10.20.10.
- Both categories from the provided data carry a 25.0% Total Tax (US market implication).


💰 Part 3: 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)

Applicable Country: United States (US)
Origin: China (CN)
Effective Date: Current policy (See details below)

🎯 1. 4820.20.00.00 – Children's Notebooks (Blank/Ruled)

Item Content
Base Tariff Rate 0.0% (ad valorem)
Additional Tariff (Section 301) +25.0%
Total Tax Rate 25.0%
Tax Calculation CIF Value × 25%
De Minimis Exemption Not Eligible (Standard for Section 301 goods)
Legal Basis Path USITC:4820.20.00.00Section 301: Footnote 9903.88.01

📌 Explanation:
- Although the base duty for paper notebooks is 0%, the 25% Section 301 tariff applies to most paper products of Chinese origin.
- This is a flat 25% surcharge on top of the base duty.
- Total Cost Impact: High. A $100 shipment incurs $25 in additional duties.

🎯 2. 4820.10.20.10 – Diaries & Address Books (Bound)

Item Content
Base Tariff Rate 0.0% (ad valorem)
Additional Tariff (Section 301) +25.0%
Total Tax Rate 25.0%
Tax Calculation CIF Value × 25%
De Minimis Exemption Not Eligible
Legal Basis Path USITC:4820.10.20.10Section 301: Footnote 9903.88.01

📌 Explanation:
- Same tax structure as notebooks.
- No difference in rate between "Notebooks" and "Diaries" for US-China trade under current 2026 data.
- However, misclassification can still cause customs holds due to differing descriptive requirements.

🎯 3. 4820.10.20.60 – Other Bound Diaries/Notebooks

Item Content
Base Tariff Rate 0.0% (ad valorem)
Additional Tariff (Section 301) +25.0%
Total Tax Rate 25.0%
Tax Calculation CIF Value × 25%
De Minimis Exemption Not Eligible

📌 Note:
- This is the residual category. Use only if the item doesn't fit the standard "Diary" or "Notebook" definitions but is still a bound paper item.


🛠️ Part 4: Customs Clearance Practical Advice (Avoiding Pitfalls)

✅ 1. Required Documentation Checklist

Document Mandatory Purpose
Commercial Invoice ✔️ Must clearly state: "Paper Notebooks for Children, Blank Pages, Bound" OR "Diaries for Children, Date-Recorded, Bound"
Product Photos ✔️ Show cover, interior pages (blank vs. dated), and binding type
Material Composition ✔️ Confirm cover is "paper or paperboard" (not plastic or fabric, which may change HS Code)
Packing List ✔️ Detail quantities and weights

✅ 2. Declaration Tips (Crucial Keywords)

🔥 "Be Specific: 'Notebook' vs. 'Diary' Matters!"

Scenario Correct Declaration Incorrect Declaration Risk
Standard School Notebook "Children's Notebooks, Blank Pages, Paper Cover, Bound" "Stationery" or "Books" Delayed clearance, potential reclassification
Diary with Date Pages "Children's Diaries, Bound, With Date Fields" "Notebooks" Customs may flag for incorrect description
Sketchbook with Blank Pages "Art Notebooks, Blank Pages, Paper Cover" "Diaries" Unnecessary scrutiny

✅ 3. Special Cases & Handling

Case Handling Advice
Notebooks with Pockets Still classified under 4820.20.00.00 if the primary function is writing. Mention "with pockets" in description but keep HS Code.
Plastic Cover Notebooks ⚠️ Warning: If the cover is not paper/paperboard (e.g., PVC, plastic), it does not fall under HS 4820. It may fall under Chapter 39 (Plastics) or 4819. Re-evaluate HS Code!
Electronic/Smart Diaries Excluded: These are electronic devices (Chapter 85), not paper stationery.
Loose-Leaf Pads May fall under 4820.10.20.60 or different subheadings. Ensure "bound" vs. "loose" is clear.

🌍 Part 5: Global Market Comparison (2026)

Country/Region Recommended HS Code Tariff (China Origin) Notes
🇺🇸 USA 4820.20.00.00 25.0% Section 301 applies. No de minimis.
🇨🇳 China 4820.20.00.00 0%~13% (Import Duty) VAT 13% applies. Lower entry barrier for domestic sales.
🇪🇺 EU 4820.20.00 0% (Generally) Check for local VAT. No Section 301 equivalent.
🇬🇧 UK 4820.20.00 0%~5% Post-Brexit rules. Generally favorable for paper goods.

📌 Conclusion:
- The US market is the most costly for Chinese-origin paper notebooks/diaries due to the 25% Section 301 tariff.
- For other markets, paper stationery is often duty-free or low-tariff, making them more competitive.


📌 Part 6: Common Mistakes & Avoidance Guide

Mistake 1: Calling a "Plastic-Covered Journal" a "Paper Notebook"
👉 Consequence: Wrong HS Code (Chapter 39 vs. 48). Customs may seize or reclassify, leading to higher duties.
Fix: Check material. If cover is plastic, use Chapter 39 codes.

Mistake 2: Declaring a "Diary" as a "Notebook" to avoid scrutiny
👉 Consequence: Even if taxes are the same (25%), mismatched descriptions trigger manual review.
Fix: Use accurate terminology: "Diary" for dated journals, "Notebook" for blank/ruled pads.

Mistake 3: Ignoring the "With Pocket" clause
👉 Consequence: Minor, but correct description helps avoid queries.
Fix: Include "with pocket" in invoice description if present.


🎯 Part 7: Conclusion – Precision in Paper Products

🎯 Key Takeaway:

🔹 "Notebooks" (Blank/Ruled) = 4820.20.00.00
🔹 "Diaries" (Dated/Structured) = 4820.10.20.10
🔹 Both = 25% Total Tax (US Import from China)

📌 Pro Tip:
- Always verify the cover material. If it's not paper/paperboard, you are not in Chapter 48.
- For US exports, budget for 25% duty on all paper stationery of Chinese origin.
- Use precise descriptions to speed up customs clearance.


📣 Immediate Action:

📞 Contact Your Freight Forwarder with product photos and material specs.
🚀 Confirm HS Code before shipment to avoid unexpected 25% duty surprises.
Accurate Classification Saves Money!


💼 Your Paper Products Deserve Clear Skies!
📚 Every Page Counts – Make Sure Your Docs Count Too!

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。