Copy Board
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 |
| 9403200011 | 85.0% | CN | US | 官方文档 |
| 9403900010 | 0.0% | CN | US | 官方文档 |
商品图片
AI分析
📋 Copy Boards & Stationery Items (Registers, Account Books, Diaries, etc.)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Paper Products
📌 I. Product Definition & Classification: What Exactly is a "Copy Board"?
In international trade, the term "Copy Board" is often a colloquial or generic description that can refer to several distinct categories of paper-based stationery or furniture. To ensure accurate customs classification, we must distinguish between paper-based stationery and furniture.
Based on the provided data, these products fall into two primary categories: 1. Paper-Based Stationery: Includes registers, account books, notebooks, diaries, address books, memo pads, and letter pads. 2. Furniture: Specifically, metal-top ironing boards (classified under other furniture).
⚠️ Critical Distinction Point: - If the item is a paper product (books, pads, diaries), it falls under Chapter 48. - If the item is a metal household object (like an ironing board mistakenly called a "copy board" due to confusion or typo in documentation), it falls under Chapter 94.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material/Nature |
|---|---|---|---|
4820.10.20.10 |
Diaries, notebooks, and address books, bound; memorandum pads, letter pads, and similar articles | Official diaries, bound address books, memo pads for office use | 📄 Paper/Paperboard |
4820.10.20.60 |
Other registers, account books, notebooks, etc. (not elsewhere specified) | General account books, unbound notebooks, generic stationery items | 📄 Paper/Paperboard |
9403.20.00.11 |
Other metal furniture, household: Floor-standing, metal-top ironing boards | Household ironing boards with metal tops | 🪑 Metal/Furniture |
9403.90.00.10 |
Other furniture and parts thereof: Other furniture (Household) | Parts or miscellaneous household furniture items | 🪑 Various Materials |
🔍 Key Reminder: - "Copy Boards" as stationery (e.g., carbonless paper sets, memo pads) must be declared under 4820. - If "Copy Board" refers to an ironing board (a common misclassification or typo for "copying board" in some contexts, though rare), it is classified under 9403. - Do not mix paper products with furniture in one shipment unless properly separated, as tax rates differ significantly.
💰 III. 2026 Latest Tariff Rate Details (Including Surtax & Policy Additions)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current tariffs apply as per 2026 standards
🎯 1. 4820.10.20.10 & 4820.10.20.60 —— Paper-Based Stationery (Diaries, Notebooks, Pads)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Surtax | +25.0% (Added Tariff on Chinese Goods) |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Applicable (Section 301 duties generally not exempted under de minimis for direct imports) |
| Legal Basis | HTSUS 4820.10.20 + USITC Footnote for Section 301 |
📌 Explanation: - Although the base tariff for most stationery is 0%, the 25% Section 301 surtax applies to all goods originating from China in Chapter 48 (Paper Products). - This applies to both bound diaries (
4820.10.20.10) and other account books/notebooks (4820.10.20.60). - Total Duty = 25%. This is a high-duty item for Chinese-origin stationery.
🎯 2. 9403.20.00.11 —— Metal-Top Ironing Boards (Household Furniture)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Surtax | +25.0% |
| Steel/Aluminum/Copper Additional Tariff | +50.0% (Specific to metal products) |
| Total Tax Rate | 75.0% |
| Tax Calculation | CIF Value × 75% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | HTSUS 9403.20.00.11 + Steel/Aluminum Surtax Provisions |
📌 Critical Warning: - If the product is misclassified as "furniture" (e.g., an ironing board) and is made of steel, aluminum, or copper, it incurs an additional 50% tariff on top of the 25% Section 301 duty. - Total Duty = 75%. This is an extremely high duty and requires strict material verification.
🎯 3. 9403.90.00.10 —— Other Household Furniture (Parts)
| Item | Content |
|---|---|
| Base Tariff | Information Error / Failed to Retrieve |
| Total Tax Rate | Error / Pending Verification |
| Recommendation | 🔍 Verify with Customs Broker |
📌 Note: - Tax information for this specific subheading is not retrievable in the provided data. - It is strongly advised to consult a licensed customs broker for accurate classification and duty calculation before shipping.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Preparation Checklist (Missing Any Will Cause Delays)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Detailed description: "Diary, bound, paper" vs. "Ironing board, metal frame" |
| ✅ Product Photos | ✔️ | Clear images showing material (paper vs. metal), branding, and use |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Diaries/Notebooks" or "Ironing Boards" — avoid vague terms like "Copy Board" |
| ✅ Packing List | ✔️ | Separate items if mixed; indicate net/gross weight |
| ✅ Origin Certificate | ✔️ | Proof of China origin to confirm surtax applicability |
| ✅ Material Declaration | ✔️ | For furniture: Confirm metal type (steel, aluminum) to determine if +50% applies |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Name Precisely, Separate Materials, Avoid 'Copy Board' Ambiguity!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Paper Diaries/Notebooks | 4820.10.20.10 - "Bound Diaries, Paper" |
Declaring as "Office Supplies" without detail |
| Memo Pads/Letter Pads | 4820.10.20.10 or 4820.10.20.60 |
Misclassifying as "Cardboard" (wrong chapter) |
| Metal Ironing Board | 9403.20.00.11 - "Ironing Board, Metal Top" |
Calling it "Copy Board" → Leads to misclassification & audits |
| Mixed Shipment (Paper + Furniture) | Separate Lines | Combining in one line → Potential customs seizure |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| "Copy Board" as Carbonless Paper | Classify under 4820.10.20.10/60. Declare as "Interleaved Carbon Sets" or "Memo Pads". Duty: 25%. |
| "Copy Board" as Ironing Board | Classify under 9403.20.00.11. Verify material. If steel/aluminum, duty is 75%. |
| Wooden or Plastic Furniture | May fall under 9403.90.00.10 or other subheadings. Contact broker for exact code. |
| Gift Samples (Low Value) | Even if low value, Section 301 duties (25%) may still apply depending on current de minimis rules for Chinese goods. Verify with broker. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 United States | 4820.10.20.10 |
25% (Section 301) | High duty on paper goods from China |
| 🇺🇸 United States | 9403.20.00.11 |
75% (Steel/Aluminum) | Extremely high due to metal surtax |
| 🇪🇺 European Union | 4820.10.20 |
~6.5% | Standard EU duty; no Section 301 |
| 🇨🇳 China (Import) | 4820.10.20 |
0% | Most stationery imports are tariff-free |
| 🇬🇧 United Kingdom | 4820.10.20 |
~6.5% | Post-Brexit standard duty |
📌 Conclusion: - USA is the only major market applying 25%–75% additional tariffs on these products from China. - EU, UK, and China have significantly lower or zero duties. - For US imports, cost planning must include 25% (paper) or 75% (metal furniture).
📌 VI. Common Mistakes & Pitfall Avoidance (Lessons Learned)
❌ Mistake 1: Using "Copy Board" as a generic product name
👉 Consequence: Customs officer cannot determine if it's paper or furniture → Delayed clearance or reclassification.
❌ Mistake 2: Misclassifying metal ironing boards as "Stationery"
👉 Consequence: Underpayment of 50% steel/aluminum surtax → Penalties + Back Taxes.
❌ Mistake 3: Assuming 0% base tariff means 0% total duty
👉 Consequence: Ignoring the 25% Section 301 surtax → Unexpected 25% bill at border.
❌ Mistake 4: Mixing bound diaries and loose memo pads in one HS code without distinction
👉 Consequence: While both are 4820, precise description is required for audit compliance.
✅ Correct Practice:
"Bound Diaries, Paper, For Office Use, Origin China"
"Ironing Board, Metal Top, Household Use, Origin China"
🎯 VII. Conclusion: Professional Declaration for Cost Efficiency
🎯 Remember the Mantra:
🔹 "Paper = 25% (Section 301)"
🔹 "Metal Furniture = 75% (Steel/Aluminum Surtax)"
🔹 "Never use 'Copy Board' alone – Specify Material!"
📌 Pro Tip:
If your product is not made in China (e.g., Vietnam, Thailand, Mexico), you may exempt the Section 301 surtax.
👉 Action: Provide Certificate of Origin for non-China origins to reduce duty to 0%.
📣 Immediate Action Required:
📞 Confirm Product Type: Is it paper or furniture?
📄 Prepare Detailed Documentation: Specs, Photos, Origin
🚀 Consult Customs Broker: For9403.90.00.10verification and final duty calculation.
✨ Professional clearance starts with precise classification!
💼 Every percentage point matters – protect your profit margin!
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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。