Clip
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926906550 | 14.2% | CN | US | 官方文档 |
| 3926908500 | 24.0% | CN | US | 官方文档 |
| 8305903010 | 10.0% | CN | US | 官方文档 |
| 8305903050 | 10.0% | CN | US | 官方文档 |
| 7326908688 | 87.9% | CN | US | 官方文档 |
| 7326908630 | 87.9% | CN | US | 官方文档 |
商品图片
AI分析
📎 Paper Clips & Fasteners (Office Articles of Base Metal & Plastic)
🌐 HS Code Reference & Customs Clearance Guide | 2024-2025 Latest Tariff Analysis | Professional Strategy for Office Supplies
📌 I. Product Definition & Classification: Do You Really Know "Clips"?
"Clips" in international trade are not a single entity but a diverse category ranging from simple wire office supplies to complex plastic fasteners. In the context of the provided data, they are split into Base Metal Office Accessories (Chapter 83) and Plastic/Other Material Articles (Chapter 39).
1. Base Metal Office Fittings (Chapter 83):
Includes paper clips, letter clips, file binders, and indexing tags made of iron, steel, or other base metals. These are governed by Heading 8305.
2. Plastic Fasteners (Chapter 39):
Includes plastic clothespins (spring type) and mechanical fasteners/clips suitable for machines. These are governed by Heading 3926.
⚠️ Critical Distinction:
- If the item is a simple wire loop for papers → HS 8305.90.30.x0
- If the item is a plastic clothespin or mechanical clip → HS 3926.90.x0
- If the item is a steel hanger/support for pipes (often confused with industrial clips) → HS 7326.90.86.30
📦 II. HS Code Classification Details (Latest Tariff Concordance)
| HS Code | Product Description | Material | Key Application |
|---|---|---|---|
8305.90.30.10 |
Paper clips, and parts thereof | Wholly of wire | Basic office use, stationery |
8305.90.30.50 |
Paper clips, and parts thereof | Other (e.g., coated, plastic-coated, or other base metal forms) | Decorative or specialized office clips |
3926.90.65.50 |
Clothespins: Spring type (Valued over $5.70 per gross) | Plastics | Household laundry, drying racks |
3926.90.85.00 |
Fasteners, in clips suitable for use in a mechanical attaching device | Plastics | Industrial packaging, upholstery, automotive |
7326.90.86.30 |
Hangers and similar supports for tubes and pipes | Iron or Steel | Plumbing, industrial pipe support (Not an office clip) |
7326.90.86.88 |
Other articles of iron or steel: Other: Other: Other | Iron or Steel | General steel articles (Not an office clip) |
🔍 Key Insight:
- Office Paper Clips are strictly defined by their function (holding papers) and material (base metal).
- Plastic Clips are divided by value and type: Clothespins vs. Mechanical Fasteners.
- Industrial Steel Supports (HS 7326) are often misclassified as "clips" but are structural supports, not office supplies.
💰 III. 2024-2025 Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Note: Tax details provided in data reflect specific US trade policies)
✅ Effective Time: Current rates based on provided data
🎯 1. 8305.90.30.10 & 8305.90.30.50 —— Paper Clips (Base Metal)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad valorem) |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| Trade Policy Note | These items are currently exempt from additional Section 301 or IEEPA tariffs in this dataset. |
📌 Explanation:
- Basic paper clips made of base metal enjoy zero duty.
- This makes them highly competitive for export to the US.
- No additional taxes apply according to the provided data.
🎯 2. 3926.90.65.50 —— Plastic Clothespins (Spring Type, >$5.70/gross)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| Trade Policy Note | Specific plastic household items (clothespins) are currently duty-free in this context. |
📌 Explanation:
- Despite being plastic, spring-type clothespins are classified under a specific subheading with 0% duty.
- Value Threshold: Must be valued over $5.70 per gross to fit this specific description.
🎯 3. 3926.90.85.00 —— Plastic Fasteners/Cli
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Additional Tariff | 7.5% |
| Total Tax Rate | 14.0% |
| Tax Calculation | CIF Value × 14% |
| Trade Policy Note | Subject to both base duty and additional levies. |
📌 Explanation:
- Industrial or mechanical plastic clips/fasteners are taxed at 14%.
- This is significantly higher than office paper clips or clothespins.
🎯 4. 7326.90.86.30 & 7326.90.86.88 —— Steel Supports & Other Steel Articles
| Item | Content |
|---|---|
| Base Tariff | 2.9% |
| Additional Tariff | 25.0% (Standard) + 50% (Steel/Aluminum/Copper Specific) |
| Total Tax Rate | 77.9% |
| Tax Calculation | CIF Value × 77.9% |
| Trade Policy Note | EXTREMELY HIGH. Applies to steel articles under Section 301/IEEPA. |
📌 Explanation:
- Do NOT classify pipe supports as office clips.
- If misclassified as an office article (HS 8305), you avoid this tax. If correctly classified as steel (HS 7326), you pay 77.9%.
- The 50% additional tariff is a specific penalty on steel, aluminum, and copper products.
🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Documentation Checklist (Must-Haves)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must specify "Paper Clips" or "Plastic Clothespins" clearly. Avoid vague terms like "Metal Parts." |
| ✅ Product Specifications | ✔️ | Detail material (e.g., "Galvanized Wire," "ABS Plastic") and dimensions. |
| ✅ Photo of Product | ✔️ | Show the clip shape to distinguish between "Office Clip" (HS 8305) and "Pipe Hanger" (HS 7326). |
| ✅ Value Declaration | ✔️ | For plastic clothespins, declare value per gross to ensure correct subheading (3926.90.65.50). |
| ✅ Country of Origin Certificate | ✔️ | Essential for determining applicability of additional tariffs (e.g., China-origin steel). |
✅ 2. Classification Strategy (Key Mnemonics)
🔥 "Metal for Office, Plastic for Home/Mech, Steel for Pipes!"
| Scenario | Correct HS Code | Tax Rate | Why? |
|---|---|---|---|
| Simple wire paper clip | 8305.90.30.10 |
0% | Wholly of wire, office use. |
| Plastic-coated paper clip | 8305.90.30.50 |
0% | Base metal office fitting. |
| Wooden/Plastic Clothespin | 3926.90.65.50 |
0% | Specific plastic household item. |
| Plastic Zip Tie/Mechanical Clip | 3926.90.85.00 |
14% | Fastener for mechanical use. |
| Steel Pipe Clamp/Hanger | 7326.90.86.30 |
77.9% | Steel article, structural support. Avoid this if possible! |
| Unknown Steel Part | 7326.90.86.88 |
77.9% | Catch-all for steel, highest risk. |
⚠️ Critical Warning:
- Never declare a steel pipe hanger as a "paper clip" to avoid tax. Customs will inspect, find the discrepancy, and impose fraud penalties + back taxes.
- If you are selling steel pipe supports, factor in the 77.9% tax. If selling office clips, use HS 8305.
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| Mixed Containers | If a container has both paper clips (0%) and plastic fasteners (14%), declare separately. Do not average the tax. |
| Value Threshold for Clothespins | Ensure the unit price is > $5.70/gross to qualify for 3926.90.65.50. If cheaper, it may fall under a different subheading with potentially higher duties. |
| Plastic-Coated Steel Clips | Still considered Base Metal Office Articles (HS 8305) if the primary function is office filing and the base is metal. Tax: 0%. |
🌍 V. Global Market Comparison (Snapshot)
| Market | Recommended HS Code | Estimated Tax (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 8305.90.30.10 |
0% | Office clips are duty-free. Steel supports are 77.9%. |
| 🇨🇳 China (Import) | 8305.90.10.00 |
~5-8% | Varies by specific subheading and trade agreements. |
| 🇪🇺 EU | 8305.10.00 |
0% | Most office articles of base metal have 0% duty in EU. |
| 🇬🇧 UK | 8305.10.00 |
0% | Post-Brexit, UK aligns closely with EU for office supplies. |
📌 Conclusion:
- USA is highly favorable for paper clips (0%) but punitive for steel industrial parts (77.9%).
- Plastic mechanical fasteners (14%) are moderately taxed.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring Steel Pipe Hangers as "Office Clips"
👉 Consequence: Customs detects mismatch in function. 77.9% tax + penalty + seizure risk.
❌ Error 2: Ignoring the Value Threshold for Clothespins
👉 Consequence: If value is ≤ $5.70/gross, you might be misclassified, leading to incorrect duty assessment.
❌ Error 3: Grouping Plastic Fasteners with Paper Clips
👉 Consequence: Plastic fasteners are taxed at 14%, while paper clips are 0%. Misclassification leads to underpayment and audits.
❌ Error 4: Using vague descriptions like "Metal Parts"
👉 Consequence: Customs may default to the highest risk category (e.g., HS 7326 with 77.9% tax).
✅ Correct Approach:
"Paper Clips, Galvanized Wire, Office Use, HS 8305.90.30.10"
"Plastic Clothespins, Spring Type, Value $6.00/Gross, HS 3926.90.65.50"
🎯 VII. Conclusion: Professional Declaration Saves Money!
🎯 Key Takeaways:
🔹 Paper Clips (Metal): 0% Tax – Safe and profitable.
🔹 Clothespins (Plastic): 0% Tax – Check value threshold.
🔹 Mechanical Plastic Clips: 14% Tax – Moderate cost.
🔹 Steel Supports: 77.9% Tax – HIGH RISK. Ensure correct classification.🔹 "Office clips are free, steel supports are expensive. Declare correctly!"
📌 Pro Tip:
If you are exporting steel pipe supports to the US, consider supply chain diversification (e.g., manufacturing in Vietnam or Mexico) to potentially avoid the 77.9% US tariff. For paper clips, China remains a highly competitive source due to 0% duty.
📣 Immediate Action:
📞 Consult a licensed customs broker for Advance Rulings on ambiguous "clip" types.
📋 Ensure your Invoice Description matches the HS Code exactly to avoid delays.
🚀 Save costs, avoid penalties, and ship with confidence!
✨ Precision in Classification, Profit in Clearance!
💼 Every percent of duty counts!
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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。