Labelled Office Plastic Folder
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926100000 | 15.3% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 4820300040 | 35.0% | CN | US | 官方文档 |
| 3926908700 | 40.3% | CN | US | 官方文档 |
| 3923109000 | 38.0% | CN | US | 官方文档 |
| 3923900080 | 38.0% | CN | US | 官方文档 |
商品图片
AI分析
📂 Labeled Office Plastic Folder (Office Supplies)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 1. Product Definition and Classification: What Exactly Is a "Labeled Office Plastic Folder"?
A labeled office plastic folder is an organizational tool used in business and administrative settings. It consists of a plastic body with attached labels or label holders for document identification. In international trade, the classification depends heavily on specific characteristics: * Material: Primarily plastic (e.g., PP, PVC, PE). * Function: Office supply, document storage. * Form: Rigid or semi-rigid folders, possibly with pockets, rings, or label slots.
⚠️ Critical Distinction:
- If it is specifically designed as an office supply with labels → Likely 3926.10.00.00
- If it is a general-purpose plastic product without specific office designation → Likely 3926.90.99.89 or 3926.90.87.00
- If it is classified as a paper-based folder (even if plastic-coated) → Could be 4820.30.00.40
- If it is treated as packaging (e.g., for holding goods rather than documents) → Could be 3923.10.90.00 or 3923.90.00.80
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
| HS Code | Product Description | Applicable Scenario | Total Tax Rate (CN→US) | Tax Detail Breakdown |
|---|---|---|---|---|
3926.10.00.00 |
Office supplies made of plastic (e.g., labeled folders) | Office environments, document organization, labeled storage | 15.3% | Base: 5.3% + Section 301: 0% + IEEPA 10% |
3926.90.99.89 |
Other plastic articles not elsewhere specified | General plastic folders, unlabeled or generic | 22.8% | Base: 5.3% + Section 301: 7.5% + IEEPA 10% |
4820.30.00.40 |
Other folders (excluding ring binders), made of paper/paperboard | Plastic-coated paper folders, hybrid materials | 35.0% | Base: 0.0% + Section 301: 25.0% + IEEPA 10% |
3926.90.87.00 |
Other plastic articles, flexible | Flexible plastic folders, soft covers | 40.3% | Base: 5.3% + Section 301: 25.0% + IEEPA 10% |
3923.10.90.00 |
Plastic articles for packing/holding goods | Folders used as packaging for shipment | 38.0% | Base: 3.0% + Section 301: 25.0% + IEEPA 10% |
3923.90.00.80 |
Other plastic packing articles | Expanded category of plastic packaging items | 38.0% | Base: 3.0% + Section 301: 25.0% + IEEPA 10% |
🔍 Key Reminder:
- Office-specific plastic folders with labels should be declared under 3926.10.00.00 for the lowest tax rate (15.3%).
- Misclassifying as "general plastic article" or "packaging" can increase taxes by 20–25 percentage points.
- The IEEPA 10% surcharge applies to all Chinese-origin goods listed above.
💰 3. 2026 Latest Tariff Rate Details (Including Surcharges, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 3926.10.00.00 —— Office Supplies Made of Plastic (Labeled Folders)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% (ad valorem) |
| USITC Surcharge (Section 301) | 0% (No additional 25% tariff for this specific subheading) |
| IEEPA Surcharge | +10% (Applied to Chinese/HK products, effective Nov 10, 2025) |
| Total Tax Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3926.10.00.00 |
📌 Explanation:
- This is the most favorable classification for labeled office plastic folders.
- The Section 301 25% tariff does NOT apply to this specific subheading, reducing the total tax significantly compared to other plastic articles.
- Always emphasize "office supplies" and "labeled" in documentation to justify this classification.
🎯 2. 3926.90.99.89 —— Other Plastic Articles (General Plastic Folders)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% |
| USITC Surcharge (Section 301) | +7.5% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF × 22.8% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3926.90.99.89 |
📌 Note:
- If the folder lacks clear office-use designation or labels, customs may default to this category.
- $7.5% higher than 3926.10.00.00 due to Section 301 surcharge.
🎯 3. 4820.30.00.40 —— Other Folders (Paper-Based or Hybrid)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4820.30.00.40 |
📌 Warning:
- If the folder is primarily paper-based with plastic coating, it may be classified here.
- High tax due to 25% Section 301 surcharge. Avoid unless material is predominantly paper.
🎯 4. 3926.90.87.00 —— Flexible Plastic Articles
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF × 40.3% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3926.90.87.00 |
📌 Note:
- Applies to flexible plastic folders (e.g., soft plastic sleeves).
- Highest tax rate among plastic folder classifications.
🎯 5. 3923.10.90.00 & 3923.90.00.80 —— Plastic Packing Articles
| Item | Content |
|---|---|
| Base Tariff Rate | 3.0% |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF × 38.0% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3923.10.90.00 / 3923.90.00.80 |
📌 Warning:
- Only applicable if the folder is used as packaging for shipping goods, not for office document organization.
- Misclassification risk: If declared as office supply but used as packaging, customs may reclassify and impose back taxes.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (All Mandatory)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include material (PP/PVC), dimensions, label type, intended use |
| ✅ Product Photos | ✔️ | Show labels, structure, and any office-related features |
| ✅ Commercial Invoice | ✔️ | Explicitly state: "Labeled Office Plastic Folder, For Office Document Organization" |
| ✅ Packing List | ✔️ | Detail quantity, weight, and packaging method |
| ✅ Declaration of Office Use | ✔️ | Confirm product is for office supplies, not packaging |
| ✅ Third-Party Test Report | ✔️ | RoHS, REACH compliance if required by buyer |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Label + Office + Plastic = 15.3% | Generic + Plastic = 22.8% | Flexible = 40.3% | Packaging = 38.0%"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Labeled office folder | 3926.10.00.00 |
Misdeclare as "plastic bag" → 38% |
| Unlabeled generic folder | 3926.90.99.89 |
Declare as "office supply" → Risk of reclassification |
| Flexible plastic sleeve | 3926.90.87.00 |
Declare as rigid folder → Tax dispute |
| Folder used for shipping goods | 3923.10.90.00 |
Declare as office supply → Penalty + Back Tax |
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Folders | Provide client order + design specs to prove office-use intent |
| Hybrid Material (Paper + Plastic) | Declare under 4820.30.00.40 if paper >50% by weight |
| Labels Attached vs. Label Slots | Both qualify for 3926.10.00.00 if designed for office labeling |
| Bulk vs. Retail Packaging | Bulk folders still qualify as office supplies if end-use is office |
🌍 5. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 3926.10.00.00 |
15.3% (CN) | RoHS, Prop 65 (if applicable) | Lowest tax if correctly classified |
| 🇨🇳 China | 3926.10.00.00 |
5.3% | CCC (if electrical, not applicable) | No surcharge |
| 🇪🇺 European Union | 3926.10.00.00 |
0% (if符合CE) | CE, REACH | No surcharge |
| 🇬🇧 United Kingdom | 3926.10.00.00 |
5% | UKCA | No surcharge |
| 🇯🇵 Japan | 3926.10.00.00 |
0% | PSE (if applicable) | No surcharge |
📌 Conclusion:
- USA is the most complex market due to IEEPA and Section 301 surcharges.
- Correct classification as "office supply" saves 20–25% in taxes compared to misclassification.
📌 6. Common Mistakes & Pitfall Avoidance (Lessons Learned)
❌ Mistake 1: Declaring labeled office folder as "plastic packaging"
👉 Consequence: Tax jumps from 15.3% to 38% → Overpayment!
❌ Mistake 2: Omitting "labeled" or "office" in description
👉 Consequence: Customs may classify as 3926.90.99.89 (22.8%) → Higher tax
❌ Mistake 3: Using flexible plastic sleeves but declaring as rigid folder
👉 Consequence: Misclassification → 40.3% tax instead of 15.3%
❌ Mistake 4: Not providing proof of office use
👉 Consequence: Customs audit → Delay, fines, or reclassification
✅ Correct Practice:
"Labeled Office Plastic Folder, PP Material, For Document Organization, Model XYZ, Office Supply, No Electrical Components"
🎯 7. Conclusion: Precise Classification, Cost Savings, Efficient Clearance
🎯 Remember the Mnemonic:
🔹 "Labeled + Office = 15.3% | Generic = 22.8% | Flexible = 40.3% | Packaging = 38.0%"
🔹 "HS Code Determines Tax, 15.3% vs 40.3% is a $25 Difference per $100!"
📌 Pro Tip:
- If your folder is originally from Vietnam, Malaysia, or Thailand, you may qualify for IEEPA exemption → Tax only 0–5.3%.
- Apply for an Advance Ruling (Pre-Classification) before shipment to avoid disputes.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
🚀 Ensure your plastic folders clear customs smoothly, minimize costs, and maximize profit!
✨ Professional clearance starts with accurate classification!
💼 Every cent of cost deserves precise calculation!
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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。