Office Supplies (HS Code 3604109010)
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 |
| 4819600000 | 35.0% | CN | US | 官方文档 |
| 8472909080 | 35.0% | CN | US | 官方文档 |
| 3604109010 | 15.3% | CN | US | 官方文档 |
| 5806393080 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📝 Office Supplies (HS Code 3604109010)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What is HS Code 3604109010?
HS Code 3604.10.90.10 is classified under Chapter 36: Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations. Specifically, it covers "Signs, signal-boards and the like, of paper or card-board, with a permanent lighting device or without."
⚠️ CRITICAL DISTINCTION:
- This code DOES NOT cover standard stationery (pens, paper, staplers, plastic folders).
- It typically covers lighted signs, neon-style office signage, or cardboard displays with integrated lighting/electronics.
- If your product is standard plastic stationery (e.g., pen holders, paper clips), this HS Code is likely INCORRECT. See the comparison section below for the correct classification.🔍 Key Identification Point:
- If the item is plain plastic/wood/paper with no electrical components → Do NOT use 3604109010.
- If the item is a lighted sign or electronic display board → 3604109010 may be correct, but check other codes in the dataset.
📦 II. HS Code Classification Matrix (From Provided Data)
| HS Code | Summary Description | Total Tax Rate | Tax Breakdown (China Origin to US) | Correct For? |
|---|---|---|---|---|
3926.10.00.00 |
Office supplies, plastic material, for office/school use | 15.3% | Base: 5.3% + Section 122: 10% | ✅ Standard Plastic Office Supplies (Pen holders, trays, etc.) |
4819.60.00.00 |
Office supplies, for office/store use, includes file boxes etc. | 35.0% | Base: 0% + Sec 301: 25% + Sec 122: 10% | ✅ Paper/Cardboard Products (File boxes, paper organizers) |
8472.90.90.80 |
Office equipment, other machinery | 35.0% | Base: 0% + Sec 301: 25% + Sec 122: 10% | ✅ Electronic Office Machines (Shredders, staplers, laminators) |
3604109010 |
Office Supplies, Original HS Code | 15.3% | Base: 5.3% + Section 122: 10% | ⚠️ Only for Lighted Signs/Displays (Not general stationery) |
5806393080 |
Office Supplies, Original HS Code | 35.0% | Base: 0% + Sec 301: 25% + Sec 122: 10% | ⚠️ Textile/Trimmings (Not standard stationery) |
📌 Analysis:
- 3604109010 has the lowest tax rate (15.3%) among the listed codes, but it is misleadingly labeled as "Office Supplies" in the summary.
- Most common "Office Supplies" (plastic or paper) fall under 3926.10.00.00 or 4819.60.00.00.
- Electrical office equipment falls under 8472.90.90.80.
- WARNING: Using 3604109010 for non-electrical, non-signage office supplies will lead to customs delays, reclassification, and penalties.
💰 III. 2026 Tariff Rate Breakdown (US Market, China Origin)
🎯 1. 3604.10.90.10 — Lighted Signs/Boards (If Correctly Classified)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Section 122 Tariff | +10% (China-specific) |
| Section 301 Tariff | 0% (Not applicable to Chapter 36) |
| Total Tax Rate | 15.3% |
| Calculation | CIF Value × 15.3% |
| De Minimis Eligibility | ❌ No (High duty rates usually exclude de minimis) |
📌 Note:
- This rate is significantly lower than the 35% applied to most other office supplies.
- However, this rate only applies if the product is truly a lighted sign/board.
- Misclassification is a high-risk audit area.
🎯 2. 3926.10.00.00 — Plastic Office Supplies (Most Common)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 15.3% |
| Comparison | Same tax rate as 3604109010, but correct classification for plastic items |
🎯 3. 4819.60.00.00 & 8472.90.90.80 — Paper & Electronic Office Supplies
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Tariff | +25% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 35.0% |
| Impact | Higher cost than plastic items. Must be accurately declared. |
🛠️ IV. Customs Clearance Recommendations
✅ 1. Pre-Shipment Verification (MUST DO)
| Action | Reason |
|---|---|
| Confirm Product Nature | Is it plastic? Paper? Electronic? Lighted Sign? |
| Check for Electrical Components | If it has wires, LEDs, or batteries → Do NOT use 3604109010 unless it’s a sign. Use 8472 or 85. |
| Verify Material | Plastic → 3926.10.00.00. Paper/Cardboard → 4819.60.00.00. |
| Avoid "Office Supplies" Generic Terms | Use specific terms: "Plastic Pen Holder," "Cardboard File Box," "Electric Shredder." |
✅ 2. Documentation Requirements
| Document | Required | Notes |
|---|---|---|
| Commercial Invoice | ✔️ | Must clearly state material composition (e.g., "100% Plastic") and function (e.g., "Desk Organizer"). |
| Product Photos | ✔️ | Clear images of the item including labels, switches, or electrical parts if any. |
| Material Declaration | ✔️ | For plastic items, specify polymer type if possible. |
| Origin Certificate | ✔️ | To prove China origin for Section 122/301 calculations. |
✅ 3. Common Misclassification Pitfalls
❌ Pitfall 1: Declaring a plastic pen holder as 3604109010 (Lighted Sign)
👉 Result: Customs will reclassify to 3926.10.00.00 (same tax, but delays/fines).
👉 Fix: Use 3926.10.00.00 directly.
❌ Pitfall 2: Declaring a paper file box as 3926.10.00.00 (Plastic)
👉 Result: Customs will reclassify to 4819.60.00.00 (35% tax vs. 15.3%).
👉 Fix: Use 4819.60.00.00 and accept the higher tax, or redesign product.
❌ Pitfall 3: Declaring an electric stapler as 3926.10.00.00
👉 Result: Customs will reclassify to 8472.90.90.80 (35% tax).
👉 Fix: Use 8472.90.90.80 for all electric office machines.
🌍 V. Market Comparison (2026)
| Market | Recommended HS Code for General Office Supplies | Tax Rate (China) | Key Certification |
|---|---|---|---|
| 🇺🇸 USA | 3926.10.00.00 (Plastic) / 4819.60.00.00 (Paper) |
15.3% / 35.0% | No specific (general import) |
| 🇨🇳 China | Same | 5-10% | CCC (if electric) |
| 🇪🇺 EU | 3926.90 / 4819 |
0-6% | CE (if electric) |
| 🇬🇧 UK | Same | 0-6% | UKCA (if electric) |
📌 US Insight:
- Plastic office supplies (3926.10.00.00) are more tax-efficient (15.3%) than paper/electric ones (35%).
- Consider material substitution (e.g., using plastic instead of paper) if feasible and compliant.
📌 VI. Conclusion & Action Plan
🔹 Key Takeaway:
HS Code 3604109010 is likely MISLEADING for general office supplies.
- If your product is not a lighted sign, do NOT use this code.
- Use3926.10.00.00for plastic items (15.3%).
- Use4819.60.00.00for paper items (35.0%).
- Use8472.90.90.80for electric items (35.0%).
🔹 Action Steps:
- Identify Material: Plastic, Paper, or Electric?
- Select Correct HS Code from the matrix above.
- Prepare Accurate Description: Avoid "Office Supplies." Use "Plastic Pen Tray" or "Cardboard File Box."
- Consult Customs Broker: If unsure, request an Advance Ruling from CBP.
📣 Final Advice:
🎯 "Correct Classification Saves Money."
🚫 "Misclassification Costs Time and Money."
💡 "When in doubt, choose the lower-risk code and provide detailed documentation."
✨ Professional Clearance Starts with Accurate HS Codes!
💼 Don’t let tariff mistakes eat your profits!
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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。