Office Supplies (144 piece bulk pack)
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 |
| 4820900000 | 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 |
| 9609908000 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
📋 Office Supplies (144-Piece Bulk Pack)
🌐 HS Code & Tariff Guide | 2026 U.S. Trade Compliance Masterclass | Strategic Import Planning
📌 One Product, Five Classifications — Know Which One Applies to You!
You're importing a 144-piece bulk pack of office supplies — but what’s really inside?
Is it plastic pens? Paper clips? Notebooks? Or a mix?
🔍 The key insight:
👉 The HS Code depends on the dominant material and primary function of the items.
👉 One shipment can contain multiple HS Codes — and each has a different tariff.
⚠️ Critical Warning:
- Misclassifying a plastic pen as paper-based could result in $10K+ in underpaid duties.
- Mixed lots must be declared by component — not as a single "office supply" bundle.
📦 HS Code Breakdown: 5 Possible Classifications (2026 U.S. Tariff Schedule)
| HS Code | Product Description | Material & Use | Tax Rate | Key Trigger |
|---|---|---|---|---|
3926.10.00.00 |
Office supplies made of plastic | Plastic pens, rulers, staplers, binders | 15.3% | Plastic > 50% by value/weight |
4820.90.00.00 |
Other paper or paperboard office supplies | Paper clips, envelopes, folders, loose-leaf sheets | 35.0% | Paper-based + no specific subheading |
4820.10.40.00 |
Notebooks, ledgers, registers, diaries | Bound paper products (e.g., composition books) | 10.0% | Specific paper-based writing tools |
9609.90.80.00 |
Other writing or drawing instruments | Chalk, wax crayons, colored pencils, markers | 17.5% | Artistic or marking tools (non-pen) |
✅ Note: The same product name — “Office Supplies (144-piece bulk pack)” — can be split across multiple HS Codes based on contents.
💰 2026 U.S. Tariff Breakdown: What’s Really in the Tax?
✅ Applicable to: U.S. imports from China (CN)
✅ Effective Date: November 10, 2025
✅ Legal Basis: IEEPA + Section 301 + Section 122
🎯 1. 3926.10.00.00 — Plastic Office Supplies (e.g., pens, rulers, staplers)
| Tax Component | Rate | Legal Basis | Notes |
|---|---|---|---|
| Base Duty | 5.3% | U.S. HTSUS 3926.10.00.00 | Standard rate |
| Section 301 (USITC) | 0.0% | No additional 301 tariff on this subheading | ✅ No 25% penalty |
| Section 122 (IEEPA) | 10.0% | IEEPA: 9903.01.24 | Applies to China-origin goods |
| Total Tax | 15.3% | — | CIF × 15.3% |
📌 Why?
- This code covers plastic items used for office tasks.
- No Section 301 tariff applies here — unlike paper goods.
- But IEEPA 10% still applies to all China-origin goods under Section 122.🔍 Key Evidence Required:
- Material test report (plastic vs. paper)
- Bill of materials (BOM) showing % plastic content
- Product photos with labels
🎯 2. 4820.90.00.00 — General Paper/Board Office Supplies (e.g., paper clips, envelopes, loose-leaf paper)
| Tax Component | Rate | Legal Basis | Notes |
|---|---|---|---|
| Base Duty | 0.0% | HTSUS 4820.90.00.00 | No base tariff |
| Section 301 (USITC) | 25.0% | USITC Footnote 9903.88.01 | High-risk category |
| Section 122 (IEEPA) | 10.0% | IEEPA: 9903.01.24 | Applies to China-origin |
| Total Tax | 35.0% | — | CIF × 35.0% |
📌 Why So High?
- This is a "catch-all" paper category under Section 301.
- 25% Section 301 tariff applies automatically to all paper-based office supplies from China.
- +10% IEEPA on top → Total 35%.⚠️ Warning:
- Even if the item is just paper clips or envelopes, this rate applies.
- No de minimis exemption — even $100 worth triggers full duty.
🎯 3. 4820.10.40.00 — Notebooks, Registers, Ledgers (Bound Paper Products)
| Tax Component | Rate | Legal Basis | Notes |
|---|---|---|---|
| Base Duty | 0.0% | HTSUS 4820.10.40.00 | No base tariff |
| Section 301 (USITC) | 0.0% | No 301 tariff on this subheading | ✅ No 25% penalty |
| Section 122 (IEEPA) | 10.0% | IEEPA: 9903.01.24 | Applies to China-origin |
| Total Tax | 10.0% | — | CIF × 10.0% |
📌 Why Lower?
- This is a specific paper product with a lower-risk tariff profile.
- No Section 301 tariff — only 10% IEEPA applies.✅ Best for:
- Composition books
- Spiral notebooks
- Journal pads
- Ledger books
🎯 4. 9609.90.80.00 — Other Writing or Drawing Instruments (e.g., chalk, wax crayons, markers)
| Tax Component | Rate | Legal Basis | Notes |
|---|---|---|---|
| Base Duty | 0.0% | HTSUS 9609.90.80.00 | No base tariff |
| Section 301 (USITC) | 7.5% | USITC Footnote 9903.88.01 | Applies to certain writing tools |
| Section 122 (IEEPA) | 10.0% | IEEPA: 9903.01.24 | Applies to China-origin |
| Total Tax | 17.5% | — | CIF × 17.5% |
📌 Why?
- This includes non-pen writing tools like chalk, wax crayons, colored pencils, markers.
- 7.5% Section 301 applies — not full 25%.
- +10% IEEPA → Total 17.5%.✅ Example:
- A bulk pack with 12 red wax crayons + 12 chalk pieces →9609.90.80.00
🛠️ Clearance & Compliance Checklist (Pro Tips to Avoid Delays)
✅ 1. Required Documentation (Must-Have)
| Document | Why It Matters |
|---|---|
| ✅ Detailed Bill of Materials (BOM) | Shows % of plastic vs. paper vs. other materials |
| ✅ Product Photos (with labels) | Proves material composition |
| ✅ Commercial Invoice (itemized) | Must list each item: e.g., "Plastic Pen x 50", "Paper Clip x 40" |
| ✅ Material Test Report (plastic/paper) | Confirms material type (ISO 14001 or ASTM D6400) |
| ✅ Certificate of Origin (CO) | Needed for IEEPA/Section 122 compliance |
| ✅ HS Code Pre-Ruling Request (Optional) | Avoids post-import disputes |
✅ 2.申报策略(Smart Splitting)
🔥 Rule of Thumb:
Don’t declare a mixed bulk pack as one item.
→ Split by material and function.
| Scenario | Correct Approach |
|---|---|
| 60 plastic pens + 50 paper clips + 34 notebooks | Declare as 3 separate entries |
| 20 markers + 10 wax crayons + 10 chalks | Group under 9609.90.80.00 |
| 100 paper clips + 44 envelopes | All under 4820.90.00.00 |
| 50 plastic rulers + 100 paper notebooks | Split: 3926.10.00.00 + 4820.10.40.00 |
🚫 Never do this:
- “Office Supplies (144-piece bulk pack)” →4820.90.00.00
→ If 60% are plastic, you’re paying 35% on plastic items → Massive overpayment!
✅ 3. Special Cases & Workarounds
| Situation | Solution |
|---|---|
| Mixed materials, no clear dominant type | Request HS Code pre-ruling from U.S. CBP |
| Origin from Vietnam/Mexico/Thailand | Apply for IEEPA exemption → 0% tariff |
| Low-value shipment (<$800) | Use de minimis rule → No duty if total < $800 |
| Re-import of same goods | Check for HTSUS exclusions or duty drawback |
🌍 Global Market Comparison (2026)
| Country | Recommended HS Code | Base Duty | IEEPA | Total Tax | Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA | Varies by material | 0–5.3% | 10% | 10–35% | High risk for paper goods |
| 🇨🇳 China | 4820.90.00.00 |
5% | 0% | 5% | No extra tariffs |
| 🇪🇺 EU | 4820.90.00.00 |
0% | 0% | 0% | No IEEPA |
| 🇦🇺 Australia | 4820.90.00.00 |
5% | 0% | 5% | No extra tariffs |
| 🇯🇵 Japan | 4820.90.00.00 |
0% | 0% | 0% | No extra tariffs |
📌 Insight:
- The U.S. is the only market with 10% IEEPA + 25% Section 301 on paper goods.
- China and EU are much friendlier for paper-based office supplies.
📌 Common Mistakes (Avoid These!)
❌ Mistake 1:
“I have 144 office supplies — I’ll just declare them as
4820.90.00.00.”
👉 Result: Paying 35% on plastic pens → Massive overpayment!
❌ Mistake 2:
“No invoice itemization — just say ‘Office Supplies Bulk Pack’.”
👉 Result: CBP rejects, delays, or fines.
❌ Mistake 3:
“I don’t need a BOM — it’s just pens and paper.”
👉 Result: No proof of material → audit risk.
✅ Correct Way:
“Plastic Pens (x50) →
3926.10.00.00, 25% paper clips →4820.90.00.00, 34 notebooks →4820.10.40.00”
🎯 Final Verdict: How to Win the Tariff Game
✅ If your pack has more plastic → use
3926.10.00.00→ 15.3%
✅ If it’s mostly paper → use4820.90.00.00→ 35.0% (high risk!)
✅ If it’s notebooks →4820.10.40.00→ 10.0% (best deal)
✅ If it’s markers/crayons →9609.90.80.00→ 17.5%🔥 Pro Tip:
Split the shipment by material — you’ll save thousands in duties.
📣 Act Now: Secure Your Supply Chain
📞 Contact a U.S. CBP-licensed broker + request HS Code pre-ruling
📊 Provide BOM, photos, and test reports
🚀 Get a 90%+ accurate classification before shipment
✨ Your Profit Depends on This One Decision
💼 Accurate HS Code = Lower Duty = Faster Clearance = More Margin
🎯 Remember:
“One pack, many codes. One mistake, thousands in loss.”
✅ Your 144-piece bulk pack isn’t just office supplies — it’s a tariff puzzle. Solve it right.
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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。