Exercise Book Light Coated Paper
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4820200000 | 35.0% | CN | US | 官方文档 |
| 4820102060 | 35.0% | CN | US | 官方文档 |
| 4811904090 | 35.0% | CN | US | 官方文档 |
| 4810221000 | 35.0% | CN | US | 官方文档 |
| 4810131900 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📓 Exercise Book Light Coated Paper (浅色涂层练习笔记本纸)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: What Exactly is "Exercise Book Light Coated Paper"?
"Exercise Book Light Coated Paper" refers to paper products specifically manufactured for making exercise books or notebooks. The key characteristics are: * Material: Paper (纸质/涂布纸). * Surface Treatment: Lightly coated (浅色涂层/轻质涂布), often for better writing surface or printing quality. * Form: Sheets or rolls intended for binding into notebooks. * Usage: Stationery (文具), specifically for writing practice, drafting, or drawing.
⚠️ Critical Distinction Point:
- If the product is finished bound notebooks, it generally falls under Chapter 48 (Paper) but specifically as "exercise books" (often 4820.10).
- If the product is loose sheets (unbound) used for making notebooks, the classification depends on whether it is "paper for writing/drawing" (4810/4811) or specifically "exercise book paper" (4820).
- Coated vs. Uncoated: The "Light Coated" (轻质涂布) description pushes the classification toward 4810 (Paper coated with kaolin/clay or other inorganic substances) or 4820 (Exercise books), rather than plain writing paper (4802).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided <DATA>, here are the precise HS Codes and their corresponding tax implications. All listed codes carry a high risk due to Section 301 and IEEPA tariffs.
| HS Code | Product Description & Summary | Key Attributes | Applicable Tax Rate |
|---|---|---|---|
| 4820.20.00.00 | Light Coated Exercise Book Paper Material: Paper Usage: Exercise books |
Specifically for exercise books; lightly coated surface. | 35.0% |
| 4820.10.20.60 | Light Coated Exercise Book Paper Material: Paper-based Category: Stationery (Notebooks) |
Classified under "Exercise Books" but likely loose sheets or unbound forms treated as stationery. | 35.0% |
| 4811.90.40.90 | Light Coated Paper (For Drawing) Material: Paper Form: Coated Usage: Other paper products |
General coated paper for drawing/writing, not specifically bound. | 35.0% |
| 4810.22.10.00 | Light Coated Paper (For Drawing) Material: Coated Paper Usage: Drawing Form: Paper Sheets |
Kaolin/clay-coated paper, specifically for drawing/writing purposes. | 35.0% |
| 4810.13.19.00 | Light Coated Paper (For Drawing) Material: Coated Paper Usage: Drawing Weight: ≤150 g/m² |
Weight-specific classification for light coated paper under 150gsm. | 35.0% |
🔍 Key Note:
- All five HS Codes provided in the data share the same total tax rate of 35.0%.
- The distinction lies in the specific nature of the paper (e.g., weight, specific coating type, or intended final use like "drawing" vs. "exercise books").
- Do not classify as plain uncoated paper (e.g., 4802), as "Light Coated" (涂布) triggers Chapter 4810 or 4811 classifications.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: November 10, 2025 (and subsequent imports)
🎯 1. Unified Tax Structure for All Listed HS Codes
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) (Note: Some standard paper codes have low base rates, but here it is listed as 0.0%) |
| Section 301 Surcharge | +25.0% (From USITC Footnote 9903.88.01 - "Chinese-Origin Products") |
| Section 122 / IEEPA Surcharge | +10.0% (International Emergency Economic Powers Act - Specific to certain Chinese goods) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption? | ❌ NO (deny_de_minimis) (Small shipments under $800 do NOT qualify for exemption due to these specific surcharges) |
| Legal Authority Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:[HS Code] → FOOTNOTE:9903.88.01 |
📌 Explanation:
- "Section 301 +25%": This is the standard punitive tariff on Chinese goods under the Trump-era trade policy, maintained by the Biden administration.
- "Section 122 / IEEPA +10%": This is an additional surcharge applied to specific categories of Chinese imports, effectively raising the barrier for entry.
- Total 35%: This is a very high cost for paper products. Paper is typically a low-margin item; a 35% tariff can erase profit margins entirely unless prices are passed to consumers.
🛠️ IV. Customs Clearance Practical Advice (实战避坑指南)
✅ 1. Essential Documentation Checklist
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify "Light Coated" (浅色涂层), base weight (g/m²), and composition (paper type). |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Paper, Light Coated, For Exercise Books/Drawing". Avoid vague terms like "Stationery" only. |
| ✅ Packing List | ✔️ | Detail weight, dimensions, and quantity. |
| ✅ Certificate of Origin (CO) | ✔️ | Critical to prove origin. If not from China, IEEPA tariffs may not apply. |
| ✅ Photos of Product & Packaging | ✔️ | Show the coating texture and any branding/use case (e.g., "For Drawing"). |
| ✅ Bill of Lading / Air Waybill | ✔️ | Standard shipping documents. |
✅ 2. Declaration Tips (Critical Keywords)
🔥 "Coating Matters, Weight Counts, Usage Defines!"
| Scenario | Correct Declaration Term | Incorrect Term | Consequence |
|---|---|---|---|
| Loose Sheets for Binding | "Paper, Light Coated, For Exercise Books" (4820.20.00.00) | "Exercise Books" (implying bound) | Misclassification risk if bound vs. unbound differs. |
| Paper for Drawing | "Coated Paper, For Drawing, ≤150gsm" (4810.13.19.00) | "Writing Paper" | Wrong HS Code → Penalty. |
| Heavy Coated Paper | "Coated Paper, Weight >150gsm" (4811.90.40.90) | "Light Coated" | Wrong subheading → Inspection delay. |
✅ 3. Special Cases & Risk Mitigation
| Situation | Handling Advice |
|---|---|
| Mixed Shipment | If shipping both "Exercise Book Paper" and "Standard Copy Paper", separate HS Codes. Do not lump them together. |
| Origin Fraud | Ensure the paper is not transshipped through Vietnam/Malaysia without substantial transformation. CBP aggressively audits "transshipment" to avoid US tariffs. |
| Weight Discrepancy | Ensure the declared weight (g/m²) matches the technical specs. If it’s 160gsm but declared as ≤150gsm, you’ll face penalties. |
| "Light Coated" Definition | Be prepared to provide a sample or lab test if Customs questions whether the coating is "light" or "heavy". |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Estimated Tax (CN Origin) | Remarks |
|---|---|---|---|
| 🇺🇸 USA | 4820.20.00.00 / 4810... |
35.0% | High barrier. Consider Vietnam/Malaysia origin for exemption. |
| 🇨🇳 China | 4820.20.00.00 |
5.0% | Low import tax. No surcharges. |
| 🇪🇺 EU | 4810.13.19.00 |
0% - 6.5% | Depends on specific subheading. No Section 301 equivalent. |
| 🇯🇵 Japan | 4810.13.19.00 |
0% - 3.0% | Generally low tariffs on paper products. |
📌 Conclusion:
- The US market is the most challenging due to the 35% total tariff.
- EU and Japan offer much more favorable conditions for Chinese paper exports.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring as "Paper, Uncoated" when it is "Light Coated".
👉 Consequence: Customs will inspect, find the coating, and reclassify to 4810/4811, potentially applying different (and possibly higher) duties or triggering anti-dumping checks.
❌ Mistake 2: Ignoring the "35% Total Tax" in cost calculations.
👉 Consequence: Profit margin erosion. Many importers forget the 10% IEEPA surcharge on top of the 25% Section 301.
❌ Mistake 3: Using "Stationery" as the only description.
👉 Consequence: Ambiguity. Customs needs to know if it’s finished notebooks (bound) or paper (unbound). Bound notebooks might have different legal notes or restrictions.
✅ Correct Practice:
"Paper, Light Coated, For Exercise Books, Weight 150gsm, Not Bound, Chinese Origin"
HS Code:4820.20.00.00
Total Duty: 35%
🎯 VII. Conclusion: Professional Declaration, Cost Control!
🎯 Remember the Formula:
🔹 "Coated = 4810/4811/4820"
🔹 "China Origin + US Import = 25% + 10% = 35% Tax!"
🔹 "Check Weight (gsm) to Pick the Right Subheading!"
📌 Pro Tip:
If your volume is large, consider applying for a Section 301 Exclusion (if available for specific paper types) or restructuring your supply chain to source paper from Vietnam, Thailand, or Malaysia to avoid the 35% tariff.
📞 Consult a licensed customs broker to verify the exact coating thickness and weight specifications before shipment.
📣 Action Required:
📄 Final Check: Does your product have a visible coating?
📄 Final Check: Is it unbound paper?
📄 Final Check: Is the origin China?
✅ If Yes to all: Prepare for 35% Duty.
🚀 Optimize your landing cost today!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Your Paper, Your Price, Your Profit!
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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。