Paper Document Storage Box
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4819200040 | 35.0% | CN | US | 官方文档 |
| 4823908680 | 35.0% | CN | US | 官方文档 |
| 4819600000 | 35.0% | CN | US | 官方文档 |
| 4823690040 | 35.0% | CN | US | 官方文档 |
| 4420902000 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
📦 Paper Document Storage Box: HS Code Classification & U.S. Customs Clearance Guide | 2026 Tariff Breakdown
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Rules | Professional Entry Strategy
📌 One Product, Five Potential Classifications: Which HS Code Fits Your Box?
A "Paper Document Storage Box" might seem simple, but in international trade, its classification depends on material composition, structure, and intended use. Misclassification can lead to massive tariff penalties (up to 35% for Chinese-origin goods entering the U.S.).
Below is a detailed analysis of the 5 most likely HS Codes based on your product description, aligned with the provided data.
📋 二、HS Code 分类明细(2026年最新税则权威对照)
Based on the <DATA> provided, here are the five potential classifications for Paper Document Storage Boxes:
| HS Code | Product Description | Key Classification Criteria | Material/Structure Focus |
|---|---|---|---|
4819.20.00.40 |
Paper file sorters, folded boxes | Form: Foldable box shape Use: File organization |
Paper-based, structured as a folded box for files |
4823.90.86.80 |
Other paper articles | Category: Other paper products Material: Paper |
Generic paper articles, not specifically containers |
4819.60.00.00 |
Office/shop storage boxes | Use: Office or retail storage Form: Storage box |
Paper-based, designed for office or store storage |
4823.69.00.40 |
Paper containers | Form: Container or similar Material: Paper |
Paper-based, falls under paper containers/holders |
4420.90.20.00 |
Alternative: Wooden Photo Album Box | Inference: Wooden decor/box Use: Photo album storage |
Wooden or wood-decor item (if misidentified as paper) |
🔍 Critical Distinction:
- If your box is strictly paper/cardboard and foldable,4819.20.00.40is the most precise fit.
- If it’s a rigid storage box for office use,4819.60.00.00applies.
- If it’s a generic paper container,4823.69.00.40is appropriate.
-4823.90.86.80is a fallback for "other paper items."
- ⚠️ Watch Out for4420.90.20.00: If the box has wooden elements or is marketed as a "wooden photo album box," this HS code applies (wood category, not paper!).
💰 三、2026年最新关税税率详解(含附加税、政策附加)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and ongoing)
🎯 1. Paper Document Boxes (4819.20.00.40, 4823.90.86.80, 4819.60.00.00, 4823.69.00.40)
| Item | Detail |
|---|---|
| Base Tariff | 0% (Ad Valorem) |
| Section 301 Tariff (USITC) | +25% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Tariff Rate | 35% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ NO (Denied) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4819.20.00.40 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Base Tariff 0%: Paper products typically have low base tariffs.
- 301 Tariff 25%: Applies to most Chinese-origin paper goods under Section 301.
- Section 122 Tariff 10%: Additional 10% for specific Chinese goods under IEEPA.
- Total 35%: This is a high cost for paper products. Importers must factor this into pricing.
🎯 2. Wooden Photo Album Box (4420.90.20.00)
| Item | Detail |
|---|---|
| Base Tariff | 0% (Ad Valorem) |
| Section 301 Tariff (USITC) | +7.5% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ NO |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:4420.90.20.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Wooden items under HS 4420 have a lower Section 301 tariff (7.5%) compared to paper items (25%).
- Total 17.5%: Significantly cheaper than paper boxes.
- ⚠️ Risk: If you misclassify a paper box as wooden (4420.90.20.00) to save taxes, Customs may flag you for fraud. Only use this if the box is primarily wooden.
🛠️ 四、清关实操建议(实战避坑指南)
✅ 1. Documentation Checklist (Must-Have)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification | ✔️ | Must state material (e.g., "100% Paperboard," "Cardboard"), dimensions, and folding mechanism. |
| ✅ Photos of Product | ✔️ | Clear images showing the box is foldable, paper-based, and used for documents. |
| ✅ Commercial Invoice | ✔️ | Describe as "Paper Document Storage Box, Foldable, for Office Use." |
| ✅ Packing List | ✔️ | Specify unit count and weight. |
| ✅ Bill of Lading/Air Waybill | ✔️ | Standard shipping docs. |
✅ 2. Classification Strategy (Key Tips)
| Scenario | Correct HS Code | Wrong Approach |
|---|---|---|
| Foldable Paper File Box | 4819.20.00.40 |
Misclassify as 4823.90.86.80 (generic) → Risk of audit. |
| Rigid Paper Storage Box | 4819.60.00.00 |
Misclassify as wooden (4420.90.20.00) → Fraud risk. |
| Box with Wooden Accents | 4420.90.20.00 |
Must prove wood is primary material. |
| Generic Paper Container | 4823.69.00.40 |
Use only if it doesn’t fit specific "file sorter" or "office box" categories. |
🔥 Rule of Thumb:
"Paper = 35%, Wood = 17.5%. Classify by Material, Not Just Use!"
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| Paper Boxes with Plastic Windows | Still likely 4819.20.00.40 if paper is primary material. Disclose plastic content. |
| Corrugated Paper Boxes | Use 4819.20.00.40 or 4819.60.00.00 depending on form. |
| Custom-Printed Boxes | No change in HS code, but ensure marketing materials don’t claim "wooden" if it’s paper. |
| Boxes for Photo Albums | If made of paper, use 4819.60.00.00. If wooden, use 4420.90.20.00. |
🌍 五、全球主要市场清关对比(2026年最新)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4819.20.00.40 |
35% (Paper) 17.5% (Wood) |
High tariffs due to 301 + 122 clauses. |
| 🇨🇳 China | 4819.20.00.40 |
5% | No additional tariffs. |
| 🇪🇺 EU | 4819.20.00.40 |
0% | No Section 301/122 equivalents. |
| 🇬🇧 UK | 4819.20.00.40 |
0% | Post-Brexit tariffs often favorable for paper. |
| 🇦🇺 Australia | 4819.20.00.40 |
5% | Low tariffs, no US-style surcharges. |
📌 Conclusion:
- The US is the most expensive market for paper document boxes due to 35% total tariff.
- EU/UK/Australia are more favorable (0-5%).
- Strategy: If targeting the US, consider supply chain shifts (e.g., Vietnam/Malaysia origin) to avoid 301 tariffs, or price accordingly.
📌 六、常见错误 & 避坑指南(血泪教训)
❌ 错误1:将纸盒错误归类为木盒 (4420.90.20.00) 以节省关税
👉 后果:海关查验发现材质不符 → 补税 + 罚款 + 货物扣留。
❌ 错误2:未明确申报“折叠”特性,归入通用纸品 (4823.90.86.80)
👉 后果:税率虽同(35%),但可能引发海关对商品描述的质疑,导致清关延误。
❌ 错误3:忽略Section 122条款
👉 后果:只计算301条款(25%),忘记122条款(10%),导致关税低估35%。
❌ 错误4:混装运输(纸盒+木制配件)未拆分申报
👉 后果:整批货物可能被按高税率归类 → 整体35%甚至更高。
✅ 正确做法:
"Paper Foldable Document Storage Box, 100% Recycled Cardboard, No Wooden Components, HS Code: 4819.20.00.40"
🎯 七、结语:精准归类,降低成本!
🎯 记住口诀:
🔹 "Paper Box? 35% Tax! Wood Box? 17.5% Tax!"
🔹 "Material First, Use Second. Don’t Guess!"
🔹 "301 + 122 = 35% for Paper. Budget Accordingly!"
📌 Pro Tip:
- If your paper boxes are originally produced in Vietnam, Malaysia, or Thailand, you may avoid the 301+122 tariffs entirely.
- Always request a Certificate of Origin from your supplier.
- For large shipments, consider applying for a Section 301 Exclusion if applicable (though rare for paper products).
📣 Immediate Action:
📞 Consult a licensed Customs Broker.
📸 Provide clear photos of the material cross-section (paper vs. wood).
📄 Ensure your Commercial Invoice specifies HS Code: 4819.20.00.40 (or applicable code).
✨ Smart Clearance Starts with Precise Classification!
💼 Every Percent Saved is Pure Profit!
用户评价
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。