Letter Paper Set
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4911998000 | 17.5% | CN | US | 官方文档 |
| 4817300000 | 35.0% | CN | US | 官方文档 |
| 4911996000 | 17.5% | CN | US | 官方文档 |
| 4817100000 | 35.0% | CN | US | 官方文档 |
| 4820104000 | 35.0% | CN | US | 官方文档 |
| 4820102020 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📝 Letter Paper Set (Stationery Sets)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: What is a "Letter Paper Set"?
A Letter Paper Set typically consists of matching envelopes, letterheads, and sometimes notepads, packaged together as a stationery gift set or organizational kit. In international trade, the classification depends heavily on two factors: 1. Material Composition: Is it primarily "printed paper products" or "packaged paper goods/accessories"? 2. Primary Function: Is it for writing/communication (printing) or for storage/organization (stationery accessories)?
⚠️ Key Distinction:
- If the set is marketed and used primarily as printed stationery (e.g., letterheads, official correspondence kits) → It falls under Chapter 49 (Printed Matter).
- If the set is marketed as packaged accessories or stationery holders (e.g., a box/bag containing paper items) → It may fall under Chapter 48 (Paper Articles & Accessories).
📦 II. HS Code Classification Details (2026 Latest Tariff Concordance)
Based on the provided data, here are the five possible classifications with their specific tax implications for shipments from China to the US:
| HS Code | Product Description & Logic | Primary Classification Logic | Total Tax Rate |
|---|---|---|---|
4911.99.80.00 |
Other Printed Matter | Classified as "printed paper products." Fits the fallback category for "other printed matter" where the primary value is the printing/content. | 17.5% |
4817.30.00.00 |
Other Paper Stationery | Classified as "paper stationery sets/pouches/wallets." Focuses on the form (packaged set) rather than just the print. | 35.0% |
4911.99.60.00 |
Other Printed Matter | Classified as "printed paper products." Similar to 4911.99.80 but potentially different sub-category based on specific print type or weight. | 17.5% |
4817.10.00.00 |
Paper Stationery Sets | Matches "boxes, bags, wallets, and writing sets made of paper/cardboard." Focuses on the packaging/container aspect of the set. | 35.0% |
4820.10.40.00 |
Registers, Account Books, etc. | Classifies the paper components (letter paper) as "registers/account books." | 35.0% |
4820.10.20.20 |
Letter Paper & Similar Items | Direct match for "letter paper books and similar items." Specific to the letter paper component of the set. | 35.0% |
🔍 Critical Note:
- Chapter 49 Codes (4911.99.xxxx) generally attract lower tariffs (17.5%) because they are viewed as "printed information/media."
- Chapter 48 Codes (4817.xxxx,4820.xxxx) attract higher tariffs (35.0%) because they are viewed as "consumer goods/accessories/packaging."
- Selection Strategy: If your product is primarily letterheads with printed text/logos, argue for 4911. If it is a blank stationery kit in a fancy box, 4817 or 4820 might apply (but cost more).
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Taxes & Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From 2025-11-10 onwards
🎯 1. The "Lower Tax" Option: Printed Matter (4911.99.80.00 / 4911.99.60.00)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Surcharge | +7.5% (Additional tariff for Chinese origin) |
| IEEPA Surcharge (Section 122) | +10% (Specific surcharge for certain Chinese goods) |
| Total Effective Rate | 17.5% |
| Calculation Base | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No (Not eligible for Section 321 de minimis exemption for this classification) |
| Legal Reference | IEEPA:9903.01.25 → Section 301 Footnote → HS:4911.99.xxxx |
📌 Explanation:
- This is the most cost-effective classification if the product can be legally justified as "printed matter."
- The 7.5% is part of the phased Section 301 tariff.
- The 10% is the specific IEEPA surcharge.
- Total: 17.5%.
🎯 2. The "Higher Tax" Option: Stationery/Paper Articles (4817.30.00.00 / 4817.10.00.00 / 4820.10.40.00 / 4820.10.20.20)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Surcharge | +25.0% (Full Section 301 tariff for these categories) |
| IEEPA Surcharge (Section 122) | +10% (Specific surcharge) |
| Total Effective Rate | 35.0% |
| Calculation Base | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ No |
| Legal Reference | IEEPA:9903.01.25 → Section 301 Footnote 9903.88.01 → HS:48xx.xxxx |
📌 Explanation:
- These codes are classified as "stationery accessories" or "paper containers," which face higher scrutiny and higher tariffs.
- The 25% Section 301 tariff is the standard high-tier rate for many Chinese consumer goods.
- Total: 35.0%.
- Impact: This is double the cost of the 4911 classification. Misclassification here can significantly erode profit margins.
🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Documentation Checklist (Non-negotiable)
| Document | Required? | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must detail: Number of sheets, envelope size, paper weight (GSM), printing type. |
| ✅ Product Photos | ✔️ | Show the printed content clearly. If it’s blank, it leans toward 48xx. If it has logos/text, argue for 4911. |
| ✅ Commercial Invoice | ✔️ | Description must be precise: e.g., "Printed Letter Paper Set with Envelopes, Paper Material" vs. "Stationery Box." |
| ✅ Packing List | ✔️ | Itemize contents: e.g., "100 Sheets Letterhead, 50 Envelopes." Avoid vague terms like "Gift Set." |
| ✅ Origin Certificate | ✔️ | Confirm Chinese origin to apply the correct 301/IEEPA surcharges. |
✅ 2. Declaration Strategy (Key Rules)
🔥 "Printed Content is King! If it’s printed, claim 4911! If it’s just paper in a box, you pay 35%!"
| Scenario | Recommended HS Code | Risk of Misclassification |
|---|---|---|
| Letterheads with Company Logo/Print | 4911.99.80.00 or 4911.99.60.00 |
✅ Low (if clearly printed) |
| Blank Letter Paper in Decorative Box | 4817.30.00.00 or 4820.10.20.20 |
⚠️ Medium (Must justify as "stationery set") |
| Mixed Set: Printed Letters + Blank Notepads | 4911.99.xxxx (Argue primary purpose is printing) |
⚠️ High (Customs may split valuation) |
| Stationery Organizer with Paper Inside | 4817.10.00.00 |
✅ Correct (Focus is on the box/bag) |
📌 Expert Tip:
- If your product has any significant printed matter (logos, designs, pre-printed lines), strongly advocate for HS Code 4911.
- Provide samples or high-res photos to customs brokers to prove the "printed" nature.
- Do not use generic terms like "Gift Set" or "Stationery Box" as the primary description; use "Printed Letter Paper Set."
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| OEM Custom Letterheads | Provide customer order + print proofs. This proves it’s "printed matter" for business use, supporting 4911. |
| Blank Paper Set | If truly blank, you must accept the 35% rate (48xx codes). No workaround. |
| Envelopes Only | Envelopes are often classified under 4817.10.00.00 (35%) unless part of a printed set. Check if 4911 is possible. |
| High-Value Luxury Sets | If the packaging is expensive (e.g., wooden box, leather), the paper content may be deemed "accessory," pushing you toward 48xx. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Key Requirement |
|---|---|---|---|
| 🇺🇸 USA | 4911.99.80.00 |
17.5% (Best Case)4817.xxxx → 35.0% |
IEEPA + Section 301 |
| 🇨🇳 China | 4901.99.00.00 |
~6-9% | Standard Import Tax |
| 🇪🇺 EU | 4901.99.00 |
~6.5% | CE Marking (if applicable) |
| 🇬🇧 UK | 4901.99.00 |
~6.5% | Post-Brexit rules apply |
| 🇦🇺 Australia | 4901.99.00 |
~5% | No major surcharges |
📌 Conclusion:
- The US is the most expensive market due to Section 301 and IEEPA surcharges.
- Every 1% of tariff reduction saves significant money. Choosing4911(17.5%) over4817(35%) saves 17.5% on the CIF value.
- Do not underestimate the importance of correct classification.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "Stationery Set" for printed letterheads
👉 Consequence: Customs may reclassify to 4817 → Tax jumps from 17.5% to 35% → Back taxes + fines.
❌ Error 2: Using "Gift Box" as the product name
👉 Consequence: Customs focuses on the container, not the content → Classifies as 4817.10.00.00 → 35% tax.
❌ Error 3: Not declaring printed content
👉 Consequence: If no print is declared, customs assumes blank paper → Higher tariff bracket.
❌ Error 4: Assuming "Paper Products" are always low tax
👉 Consequence: Paper accessories (bags, wallets) are taxed at 25% (Section 301) + 10% (IEEPA) = 35%. Only printed matter gets the lower rate.
✅ Correct Approach:
"Printed Letter Paper Set with Envelopes, 100gsm Paper, Custom Logo Print, Model XYZ"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember This Mantra:
🔹 "Printed = 4911 (17.5%) | Blank/Packaged = 48xx (35.0%)"
🔹 "Don't call it a 'Box' if it's 'Letterhead'. Call it 'Printed Matter'!"
📌 Pro Tip:
- If your product is high-volume, consider Advanced Ruling (ISF + Pre-classification) with CBP to lock in the 17.5% rate.
- Ensure your product photos clearly show the printed text/logo on the letterheads to support your 4911 claim.
📣 Immediate Action:
📞 Consult your customs broker with product photos.
📝 Update your Commercial Invoice to highlight "Printed Letter Paper."
🚀 Save 17.5% on tariffs by choosing the correct HS Code!
✨ Professional Customs Clearance Starts with Precise Classification!
💼 Every percentage point counts in 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。