Notebook Inner Pages Paper
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4817204000 | 35.0% | CN | US | 官方文档 |
| 4817202000 | 35.0% | CN | US | 官方文档 |
| 4820104000 | 10.0% | CN | US | 官方文档 |
| 4820900000 | 35.0% | CN | US | 官方文档 |
| 4802541000 | 10.0% | CN | US | 官方文档 |
| 4802561000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📓 Notebook Inner Pages Paper (Paper for Notebooks/Ledgers)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Notebook Inner Pages"?
Notebook inner pages are not just "paper." In international trade, they are classified based on their specific function and physical form. Are they blank writing surfaces? Are they ruled sheets for ledgers? Are they parts of a pre-bound notebook?
The classification varies significantly because US Customs and Border Protection (CBP) distinguishes between general writing paper (4802) and specific stationery products like notebooks (4820).
⚠️ Key Distinction:
- If it is general unprinted or lightly printed paper intended for binding into notebooks later → It may fall under Chapter 4802 (Writing Paper).
- If it is specifically formatted as ledger pages, diaries, or notebook inserts (with ruling, pre-punched holes, or specific dimensions for notebook binding) → It likely falls under Chapter 4820 (Ledgers, Notebooks, Diary Books).
- If it is part of a communication card or special stationery set → It may fall under 4817 or 4810.
📦 II. HS Code Classification Details (2026 Latest Authorized Tariff对照)
Based on the provided data, here are the 6 potential HS Codes for "Notebook Inner Pages Paper," ranging from 10% to 35% in total tax.
| HS Code | Product Description | Applicable Scenario | Tax Rate |
|---|---|---|---|
4820.10.40.00 |
Paper, shape: Notebook inner pages, part of registers/notebooks | Lowest Tax! Specific notebooks, diaries, ledgers with internal structure | 10% |
4802.54.10.00 |
Paper type, shape: Writing paper (sheets/rectangular) | Lowest Tax! Blank or general-purpose writing paper before binding | 10% |
4817.20.40.00 |
Paper material, shape: Notebook inner pages, potential component of communication cards | Medium Tax | 35% |
4817.20.20.00 |
Paper material, shape: Inner pages prepared for letter/envelope sets | Medium Tax | 35% |
4820.90.00.00 |
Paper/cardboard, use: Notebook inner pages, similar to notebooks/exercise books | High Tax | 35% |
4802.56.10.00 |
Paper material, use: Notebook inner pages, fits writing/cover paper characteristics | High Tax | 35% |
🔍 Critical Insight:
- 10% vs. 35% is a massive difference!
- 4820.10.40.00 and 4802.54.10.00 are the most favorable codes.
- 4820.90.00.00 and 4802.56.10.00 are "catch-all" or less specific codes that attract higher tariffs.
- Do NOT misclassify general writing paper as "Notebook Inner Pages" under 4820.90 if it can be classified under 4820.10 or 4802.54.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 onwards (Includes Section 301 & IEEPA tariffs)
🎯 1. 4820.10.40.00 — Notebook/Ledger Inner Pages (Specific)
| Item | Content |
|---|---|
| Base Duty | 0% (ad valorem) |
| Section 301 Surcharge | +25% (USITC Footnote 9903.88.01) |
| IEEPA Surcharge | +10% (Against China/HK products, effective Nov 10, 2025) |
| Total Tax Rate | 35% ❌ Wait! Correction: Data says 10% |
| Correction: | The provided data states Total Tax: 10.0% with 0% Section 301 and 10% IEEPA. Note: This implies this specific subheading might be exempt from the 25% Section 301 tariff, which is rare but possible for certain stationery items under specific USITC rulings. |
| Legal Basis | IEEPA:9903.01.24 → USITC:4820.10.40.00 → FOOTNOTE:0% |
📌 Explanation:
- Base: 0%
- Section 301: 0% (Exempt or not applicable)
- IEEPA: 10%
- Total: 10%
- This is the BEST rate. Ensure your product clearly fits "Ledgers/Notebooks" under 4820.10.
🎯 2. 4802.54.10.00 — Writing Paper (Sheets/Rectangular)
| Item | Content |
|---|---|
| Base Duty | 0% |
| Section 301 Surcharge | 0% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 10% |
| Legal Basis | IEEPA:9903.01.24 → USITC:4802.54.10.00 |
📌 Explanation:
- Base: 0%
- Section 301: 0%
- IEEPA: 10%
- Total: 10%
- Best for generic blank paper that will be bound into notebooks.
🎯 3. High-Tax Categories (35% Total Rate)
The following codes all result in a 35% total tax rate due to the 25% Section 301 surcharge.
| HS Code | Total Tax | Breakdown |
|---|---|---|
4817.20.40.00 |
35% | Base: 0% + Sec 301: 25% + IEEPA: 10% |
4817.20.20.00 |
35% | Base: 0% + Sec 301: 25% + IEEPA: 10% |
4820.90.00.00 |
35% | Base: 0% + Sec 301: 25% + IEEPA: 10% |
4802.56.10.00 |
35% | Base: 0% + Sec 301: 25% + IEEPA: 10% |
📌 Explanation:
- These items are subject to the full 25% Section 301 tariff.
- Avoid these if possible unless your product physically/legally cannot be classified under 4820.10 or 4802.54.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Material Preparation Checklist
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification | ✔️ | Must specify: Paper weight (gsm), size, whether ruled/perforated/pre-bound. |
| ✅ Photos | ✔️ | Show the exact form: Is it a stack of loose sheets? A bound block? Ruled pages? |
| ✅ Commercial Invoice | ✔️ | Description must be precise: "Notebook Inner Pages, Paper, Unbound, Ruled" vs. "Notebook, Finished". |
| ✅ Packaging List | ✔️ | Ensure no finished notebooks are mixed with inner pages if declaring separately. |
| ✅ Origin Certificate | ✔️ | Essential for determining IEEPA applicability. |
✅ 2. Declaration Strategy (Key Rules)
🔥 "Be Specific, Be Precise, Avoid 'Other'"
| Scenario | Correct HS Code | Incorrect HS Code | Consequence |
|---|---|---|---|
| Loose blank paper for notebooks | 4802.54.10.00 (10%) |
4820.90.00.00 (35%) |
Overpay 25% tax! |
| Ruled/Pre-punched pages for notebooks | 4820.10.40.00 (10%) |
4817.20.40.00 (35%) |
Overpay 25% tax! |
| Finished Notebook (bound) | 4820.10.40.00 (10%) |
4802.54.10.00 (10%) |
Same rate, but description must match. |
| Paper for Letter/Envelope Sets | 4817.20.20.00 (35%) |
N/A | Inherently higher tax. |
📌 Key Tip:
- If your product is loose paper but specifically formatted for notebooks (e.g., pre-punched holes for 3-ring binders), argue for 4820.10.40.00.
- If it is generic writing paper, use 4802.54.10.00.
- NEVER use4820.90.00.00("Other") if a more specific subheading (4820.10) applies. CBP penalizes "Other" classifications.
✅ 3. Special Circumstances
| Situation | Advice |
|---|---|
| OEM Custom Printing | If heavily printed with logos, it may still be 4820.10.40.00 if it's still "notebook pages." But if it becomes a "communication card," it might shift to 4817. Clarify with supplier. |
| Mixed Shipments | If you ship blank paper AND finished notebooks, declare them separately to avoid confusion. |
| Pre-Bound Notebooks | If the pages are already bound into a cover, declare as "Notebook" under 4820.10.40.00, NOT as "Paper." |
🌍 V. Global Market Comparison (2026)
| Country | Recommended HS Code | Total Tax (China Origin) | Remarks |
|---|---|---|---|
| 🇺🇸 USA | 4820.10.40.00 or 4802.54.10.00 |
10% | Best Case! Avoid 35% codes. |
| 🇨🇳 China | 4802.54.10.00 |
5%~10% | Check latest Chinese tariff schedule. |
| 🇪🇺 EU | 4820.10.00.00 |
0%~6.5% | Generally lower duties, but VAT applies. |
| 🇬🇧 UK | 4820.10.00 |
0%~6.5% | Post-Brexit rules apply. |
📌 Conclusion:
- The US market is the most critical due to the 25% Section 301 surcharge on many paper products.
- Classification is everything. A 25% difference in tax can make or break your profit margin.
📌 VI. Common Mistakes & Pitfalls (Learn from Others' Blood & Tears)
❌ Mistake 1: Declaring all notebook-related paper under 4820.90.00.00 ("Other").
👉 Consequence: You pay 35% instead of 10%. Loss of 25% profit!
❌ Mistake 2: Declaring blank paper as "Notebook Inner Pages" under 4817 (Stationery sets).
👉 Consequence: 35% tax instead of 10%. Misclassification of "Communication Cards."
❌ Mistake 3: Not distinguishing between "Loose Paper" and "Bound Notebooks."
👉 Consequence: CBP may reject the declaration or demand additional duties if the physical form doesn't match the HS code description.
❌ Mistake 4: Ignoring the IEEPA 10% Surcharge.
👉 Consequence: Even if Base + Section 301 are 0%, you still owe 10%. Do not calculate tax as just "Base Duty."
✅ Correct Action:
"Notebook Inner Pages, 80gsm A5, Ruled, Pre-punched for 3-Ring Binder, Packaged in Cartons"
HS Code:4820.10.40.00
Total Tax: 10%
🎯 VII. Conclusion: Precision Saves Money!
🎯 Remember the Golden Rule:
🔹 "Specificity Beats Generality!"
🔹 "4820.10 or 4802.54 = 10% Tax"
🔹 "4820.90 or 4817 = 35% Tax"
🔹 "A 25% Difference is Life-Changing for Margins!"
📌 Pro Tip:
If you are unsure whether your product fits 4820.10.40.00 (Ledgers/Notebooks) or 4802.54.10.00 (Writing Paper), provide samples and technical drawings to your customs broker and request a Pre-Ruling (PRA) from CBP. This legal protection is worth the small fee.
📣 Immediate Action:
📞 Contact your Customs Broker Today!
📄 Send Product Photos & Specs
🧮 Calculate Cost with 10% vs. 35% Tax
🚀 Optimize Your HS Code Now to Save 25% in Duties!
✨ Smart Classification, Smarter Profits!
💼 Every Cent Counts in 2026 Trade!
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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。