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Disabled Person Clipboard Case

CN → US
HS编码 关税税率 原产国 目的国 文档
4820300020 35.0% CN US 官方文档
4820300040 35.0% CN US 官方文档
3926100000 15.3% CN US 官方文档
3926908800 0.0% CN US 官方文档

商品图片

AI分析

🏥 Clipboard Case for Disabled Persons (Assistive Office/Therapy Supplies)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Specialized Compliance Strategy
📌 I. Product Definition & Classification: What Exactly Is a "Disabled Person Clipboard Case"?

A "Clipboard Case for Disabled Persons" typically refers to an adaptive writing aid or storage solution designed to assist individuals with motor impairments, visual disabilities, or cognitive challenges. It is not merely a flat board but often includes: * Stabilizing mechanisms (straps, clamps, non-slip surfaces); * Integrated writing tools (pencils, pens, or styluses attached to the case); * Specialized materials (foam padding for comfort, high-contrast colors for visibility, or durable plastic/waterproof materials for ease of cleaning).

In international trade, this product is categorized based on its primary material and function. It generally falls into two main categories: 1. Stationery of Paper/Paperboard: If the core structure is rigid paperboard with minimal plastic components. 2. Articles of Plastics/Other Materials: If the case is primarily made of molded plastic, rubber, or composite materials.

⚠️ Critical Distinction Point:
- If the product is essentially a paper-based binder/folder designed for records → It falls under Chapter 48.
- If the product is a plastic molded case or office supply made of synthetic materials → It falls under Chapter 39.
- Do NOT classify it as a "Medical Device" (Chapter 90) unless it has diagnostic/therapeutic electronic components. Standard assistive writing aids are considered stationery or office supplies.


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

Based on the provided data, here are the potential HS Codes for this product type:

HS Code Product Description Applicable Scenario Material Composition Tax Rate (China Origin → US)
4820.30.00.20 Looseleaf Binders Clipboard cases designed specifically as looseleaf binders (with rings/clips) for holding paper. Paper/Paperboard primary 25.0%
4820.30.00.40 Other Binders/Folders Clipboard cases that are folders or file covers but not looseleaf binders. Paper/Paperboard primary 25.0%
3926.10.00.00 Office/School Supplies of Plastic Clipboard cases made primarily of plastic (e.g., ABS, PP, PVC) designed for office/school use. Plastic/Synthetic primary 0.0%
3926.90.88.00 Other Plastic Articles Clipboard cases of other plastic materials or flexible plastic binders (e.g., vinyl sleeves, soft cases) that do not fit specific sub-headings. Flexible Plastic/Vinyl Error (See Notes Below)

🔍 Key Classification Advice:
- If it’s a hard plastic shell with writing attachments: Likely 3926.10.00.00 (Office Supplies of Plastic) → Lower Tax!
- If it’s a paperboard folder with plastic rings: Likely 4820.30.00.40Higher Tax!
- If it’s a flexible vinyl sleeve for tablets/pads: Likely 3926.90.88.00Tax Info Unavailable (Risk!)


💰 III. 2026 Latest Tariff Rate Details (Including Surcharge & Policy Add-ons)

Applicable Country: United States (US)
Country of Origin: China (CN)
Effective Time: 2025/2026 Import Regulations

🎯 1. 4820.30.00.20 & 4820.30.00.40 —— Paper/Paperboard Binders & Folders

Item Content
Base Tariff 0.0% (Ad Valorem)
Section 301 Surcharge +25.0% (Additional Tariff for Chinese Origin)
Total Tariff Rate 25.0%
Tax Calculation CIF Value × 25%
De Minimis Exemption Not Applicable (Value exceeds $800 threshold for Section 301 goods)
Legal Basis USITC:4820.30.00.20Section 301: Footnote 9903.88.01

📌 Explanation:
- Paper-based office supplies (binders, folders) are subject to the 25% Section 301 tariff.
- Even though the base rate is 0%, the additional 25% tariff significantly increases costs.
- No de minimis exemption applies for goods classified under these codes if they originate from China.


🎯 2. 3926.10.00.00 —— Plastic Office/School Supplies

Item Content
Base Tariff 0.0% (Ad Valorem)
Section 301 Surcharge 0.0% (Exempt from 301 tariffs)
Total Tariff Rate 0.0%
Tax Calculation CIF Value × 0%
De Minimis Exemption Applicable (If value < $800)
Legal Basis USITC:3926.10.00.00

📌 Explanation:
- Plastic office supplies (including plastic clipboard cases) are NOT subject to Section 301 tariffs.
- This is a zero-duty entry for Chinese-origin goods.
- Highly recommended for cost efficiency if the product can be classified here.


🎯 3. 3926.90.88.00 —— Other Plastic Articles (Flexible Binders)

Item Content
Base Tariff Variable (Typically 0–5%)
Section 301 Surcharge Unknown/Error
Total Tariff Rate Error / Pending
Risk Level ⚠️ High Risk

📌 Warning:
- The tax information for this specific subheading was failed to retrieve.
- This code often catches "fall-through" items.
- Do not rely on this code for cost calculation without verifying with a customs broker.
- If classified here, it may still be subject to 301 tariffs, but the rate is uncertain.


🛠️ IV. Customs Clearance Practical Advice (Operational Pitfall Guide)

✅ 1. Preparation Checklist (Mandatory Documents)

Document Required Purpose
Product Photos ✔️ Clear images showing material (plastic vs. paper), attachments, and usage.
Material Composition ✔️ Detail the % of plastic vs. paper/cardboard. Critical for HS Code selection.
Functional Description ✔️ Explain if it’s a "looseleaf binder," "folder," or "plastic office supply."
Commercial Invoice ✔️ Use precise English description: e.g., "Plastic Clipboard Case for Assistive Writing."
HS Code Pre-Ruling ✔️ Highly recommended to get a binding ruling from CBP if classifying under 3926.10.

✅ 2. Declaration Tips (Key Mnemonics)

🔥 "Material is King! Plastic = 0%, Paper = 25%!"

Scenario Correct Declaration Wrong Declaration Consequence
Hard Plastic Case 3926.10.00.00 – "Plastic Office Clipboard" "Paper Binder" Save 25% Tax!
Paperboard Folder 4820.30.00.40 – "Paperboard File Cover" "Plastic Case" Avoid 25% Tax Avoidance Fraud
Mixed Material Analyze principal material Guess Customs may reclassify & penalize

✅ 3. Special Considerations for "Disabled Person" Products

  • No Medical Device Exemption: Unless the product has electronic sensors or therapeutic functions, it is NOT a medical device (Chapter 90). It is an assistive stationery item.
  • Naming Matters: Avoid terms like "Medical Aid" or "Therapeutic Device" unless certified. Use "Assistive Writing Tool," "Adaptive Clipboard," or "Plastic Office Supplies."
  • Avoid "Other" Codes: If possible, classify under 3926.10 (Office Supplies) rather than 3926.90 (Other) to avoid tax retrieval errors.

🌍 V. Global Market Comparison (2026)

Country/Region Recommended HS Code Tariff (China Origin) Notes
🇺🇸 United States 3926.10.00.00 0.0% Best Option – Plastic office supplies are tariff-free.
🇺🇸 United States 4820.30.00.40 25.0% Avoid – Paper-based items face heavy surcharge.
🇪🇺 European Union 3926.10 0% No additional surcharges; CE marking may be required.
🇨🇳 China (Import) 3926.10 5-6% Standard import duty for plastic goods.
🇬🇧 United Kingdom 3926.10 0% Post-Brexit, many plastic goods remain at 0%.

📌 Conclusion:
- For US Market: Classify as Plastic Office Supplies (3926.10.00.00) to pay 0% tariff.
- Avoid Paper-Based Classification (4820.30) unless the product is undeniably paperboard, as it incurs a 25% penalty.


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

Error 1: Classifying a plastic clipboard as a "Paper Binder"
👉 Consequence: Paying 25% extra tax unnecessarily.
Fix: Emphasize "Plastic Material" in description and photos.

Error 2: Using vague terms like "Medical Clipboard"
👉 Consequence: Customs may request medical device documentation, causing delays.
Fix: Use "Assistive Office Supply" or "Adaptive Writing Case."

Error 3: Misclassifying flexible vinyl cases as "Other Plastic Articles" (3926.90)
👉 Consequence: Tax information error; potential for unexpected duties.
Fix: If it’s a specific office supply, try to fit 3926.10 or verify 3926.90 rate with a broker.


🎯 VII. Conclusion: Smart Classification, Higher Profit!

🎯 Key Takeaway:

🔹 "Plastic Case = 0% Tax | Paper Case = 25% Tax!"
🔹 "Assistive Tool, Not Medical Device!"
🔹 "Pre-Ruling is Your Best Friend!"


📌 Pro Tip:
If your clipboard case is made of hard plastic (ABS/PP) with attached pens or straps, always aim for 3926.10.00.00. This saves you 25% of the CIF value in duties for the US market.

📣 Immediate Action:

📞 Consult your customs broker with photos showing the primary material.
📄 Apply for a CBP Pre-Ruling if the material mix is complex.
🚀 Optimize your supply chain by designing products with plastic-heavy components for US-bound shipments.


Professional Clearance Starts with Precise Classification!
💼 Every Percentage Point Saved is Pure Profit!

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。