Paper Menu
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4911100080 | 17.5% | CN | US | 官方文档 |
| 4911914040 | 17.5% | CN | US | 官方文档 |
| 4820104000 | 10.0% | CN | US | 官方文档 |
| 4820900000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📜 Paper Menu & Stationery (Trade Advertising & Business Forms)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for US Imports 📌 I. Product Definition & Classification: What is a "Paper Menu"?
A "Paper Menu" in international trade is not a single commodity. Its classification depends entirely on its function, format, and content. It generally falls into one of two categories: 1. Advertising/Marketing Material: A menu used primarily to promote a restaurant's brand, often including brochures, flyers, or high-end catalogs. 2. Business Stationery/Forms: A menu structured as a register, order book, or specific business form used for recording transactions or standard business operations.
⚠️ Key Distinction: - If it is a standalone sheet/flyer designed for advertising → 4911.10.00.80 - If it is structured as a booklet, register, or account book (even if it's a menu used for ordering) → 4820.10.40.00 - If it contains pictures/photos printed >20 years ago (unlikely for new menus) or specific design prints → 4911.91.40.40
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Applicable Scenario | Tariff Rate (China Origin) |
|---|---|---|---|
4911.10.00.80 |
Other printed matter: Trade advertising material, commercial catalogs, etc. | Most Common for Menus: Standalone menus, brochure-style menus, printed flyers listing food items for advertising purposes. | 7.5% |
4820.10.40.00 |
Registers, account books, notebooks, order books, receipt books...: Other | Order Books/Log Menus: Menus bound as "order books" or "receipt books" where the primary function is recording sales/orders rather than just advertising. | 25.0% |
4911.91.40.40 |
Other printed matter: Pictures, designs, photographs: Printed not over 20 years: Other | Specialty Print Art: Unlikely for standard menus. Applies if the "menu" is classified as a picture/design item (e.g., artistic prints of dishes) that doesn't fit advertising or stationery. | 7.5% |
4820.90.00.00 |
Registers, account books...: Other | Miscellaneous Stationery: Other paper stationery items not specified above. | 25.0% |
🔍 Critical Note: - Standard Restaurant Menus: Usually fall under 4911.10.00.80 (7.5%) as "Trade Advertising Material." - Bound Order Books: If the menu is bound like a book and used for recording orders (like a ledger), it may be scrutinized as 4820.10.40.00 (25%). - Avoid Misclassification: Do not classify standard loose-leaf or booklet menus as "Stationery" (4820) if they are primarily for customer display/advertising. However, if customs argues it's an "order book," the tax jumps to 25%.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Country: United States (US) ✅ Origin: China (CN) ✅ Effective Date: 2025年11月10日起 (Including subsequent imports)
🎯 1. 4911.10.00.80 —— Trade Advertising Material (Menus, Catalogs)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Additional Tariff (Section 301 / IEEPA) | +7.5% |
| Total Tariff | 7.5% |
| Tax Calculation | CIF Value × 7.5% |
| De Minimis Exemption Eligibility | ❌ NO (Deny De Minimis for certain Chinese goods under specific provisions, though many paper goods may still qualify for $800 exemption if not on exclusion list; however, tax liability exists if exceeding threshold). |
| Legal Basis Path | USITC:4911.10.00.80 → Tariff: 7.5% |
📌 Explanation: - This is the most favorable and common classification for restaurant menus. - The 7.5% is the total additional tariff applied to Chinese-origin advertising printed matter. - Base rate is 0%, so only the additional tariff applies.
🎯 2. 4820.10.40.00 —— Registers, Account Books, Order Books
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Additional Tariff (Section 301 / IEEPA) | +25.0% |
| Total Tariff | 25.0% |
| Tax Calculation | CIF Value × 25.0% |
| De Minimis Exemption Eligibility | ❌ NO (High-risk for penalties if misdeclared). |
| Legal Basis Path | USITC:4820.10.40.00 → Tariff: 25.0% |
📌 Explanation: - If your "menu" is bound like a book and used for recording orders (e.g., a chef's order pad, a staff menu used for inventory), it may be classified here. - Tax is significantly higher (25%). This is why proper description is critical.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Must-Have)
| Document | Required | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Clearly state "Paper Menu" or "Printed Restaurant Menu." Avoid vague terms like "Paper Goods." |
| ✅ Product Photos | ✔️ | Show the layout. If it's a single sheet or simple booklet, it supports "Advertising" classification. |
| ✅ Product Specification | ✔️ | Material (e.g., 150gsm coated paper), size, quantity, usage (e.g., "For restaurant display"). |
| ✅ List of Contents | ✔️ | List item names, prices, descriptions. Proves it is informational/advertising, not a ledger. |
| ✅ Packaging List | ✔️ | Confirm if items are bundled (e.g., 100 menus per box). |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Single Sheet = Ad, Bound Book = Stationery, Be Precise!"
| Scenario | Correct Declaration | Risk if Incorrect |
|---|---|---|
| Loose or Simple Booklet Menu | 4911.10.00.80 (7.5%) |
If declared as 4820.10.40.00, you overpay 17.5%. If declared as non-taxed paper, you face penalties. |
| Bound Order Pad (Staff Use) | 4820.10.40.00 (25%) |
If declared as 4911, customs may reclassify and charge 25% + penalties. |
| Artistic Picture Frame with Menu | 4911.91.40.40 (7.5%) |
Ensure it's not classified as "Picture" under different rules. |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Digital-to-Print Menus | Still classified as printed matter. Ensure the description emphasizes "Printed" and "Ad Material." |
| Menus with Cutouts/Plastic Parts | If it has non-paper parts (e.g., plastic stand), it might be classified as a set. Ensure the paper component is dominant. |
| Large Quantity Bulk Orders | Use HS Code 4911.10.00.80 consistently to ensure tax predictability. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirement | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4911.10.00.80 |
7.5% | None (Standard paper) | Most common for restaurant menus. |
| 🇨🇳 China | 4911.10.00.80 |
10% (Import Duty) | None | Lower complexity. |
| 🇪🇺 EU | 4901.99 |
0% - 4.5% | FSC Certification (Optional) | No additional US-style tariffs. |
| 🇬🇧 UK | 4901.99 |
0% | None | Post-Brexit rules apply. |
📌 Conclusion: - The US market has a unique 7.5% additional tariff for Chinese advertising printed matter. - EU/UK are more favorable (0-4.5%), but US is a high-volume market where 7.5% is manageable if declared correctly.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Menu" as "Paper" (General)
👉 Consequence: Customs may reclassify to 4911 or 4820, leading to delay and audits.
❌ Mistake 2: Using "Book" in description for a simple menu
👉 Consequence: Triggers 4820 classification (25% tax) instead of 4911 (7.5%). Loss of 17.5% margin!
❌ Mistake 3: Not providing photos 👉 Consequence: Customs cannot verify if it's an "order book" or "advertising material." Hold for inspection.
✅ Correct Approach:
"Printed Paper Restaurant Menu, Coated Paper, Size 8.5x11, For Advertising/Display Purposes, Model: MENU-001"
🎯 VII. Conclusion: Professional Declaration, Cost Optimization!
🎯 Remember the Mantra:
🔹 "Loose or Simple = Ad (7.5%), Bound Order Book = Stationery (25%)!" 🔹 "HS Code determines your profit margin, 17.5% difference is huge!"
📌 Pro Tip: If you are importing small quantities (under $800 per shipment), check if they qualify for De Minimis Exemption (Section 321). However, for large commercial shipments, ensure you pay the 7.5% tariff accurately to avoid customs delays.
📣 Immediate Action:
📞 Contact your customs broker + Provide clear photos of the menu layout + Use precise description "Printed Advertising Material - Menu" 🚀 Ensure smooth customs clearance, accurate tax calculation, and higher profits!
✨ Professional Customs Clearance Starts with Accurate Classification! 💼 Every cent of tax saved is pure profit!
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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。