Plastic Paper Covered Passport Holders
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4820300040 | 35.0% | CN | US | 官方文档 |
| 4820900000 | 35.0% | CN | US | 官方文档 |
| 4205001000 | 35.0% | CN | US | 官方文档 |
| 4205008000 | 35.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
📂 Plastic Paper Covered Passport Holders & Vehicle Registration Clamps
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Strategy
📌 I. Product Definition & Classification: What Exactly Are We Shipping?
"Plastic Paper Covered Passport Holders" and "Vehicle Registration Clamps" are stationery or leather-like accessories used for document protection. In international trade, their classification depends heavily on material composition and physical form.
There are three main classification paths: 1. Paper-Based Covers: Products primarily made of paper/cardboard, even if coated with plastic film for protection. 2. Leather-Like Products: Products made from artificial leather (PU, PVC, etc.), classified under Chapter 42. 3. Plastic/Plastic Materials: Products made primarily of plastic or synthetic materials, classified under Chapter 39.
⚠️ Key Distinction Point:
- If the core material is paper/cardboard, regardless of plastic coating → Chapter 48
- If the core material is artificial leather (e.g., PU leather) → Chapter 42
- If the core material is plastic/synthetic polymer → Chapter 39
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Core Material |
|---|---|---|---|
4820.30.00.40 |
Plastic-paper covered vehicle registration clamp | Document clamps made of paper with plastic coating | Paper/Cardboard |
4820.90.00.00 |
Plastic-paper covered vehicle registration clamp (other) | Other paper-based document clamps | Paper/Cardboard |
4205.00.10.00 |
Artificial leather passport holder | Document holders made of artificial leather | Artificial Leather |
4205.00.80.00 |
Artificial leather passport holder (other) | Other artificial leather goods | Artificial Leather |
3926.90.99.89 |
Artificial leather/passport holder (plastic type) | Goods made of plastic/synthetic materials resembling leather | Plastic/Synthetic |
🔍 Important Reminder:
- "Artificial Leather" vs. "Plastic": If the product is labeled as "PU Leather" or "Synthetic Leather" but is primarily plastic-based, it may be classified under 3926.90.99.89. Customs officers will inspect the material composition. - "Plastic Paper Covered": This phrase usually indicates a paper product with a plastic coating. Do not misdeclare as "Leather" if the base is paper.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharge Taxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (for subsequent imports)
🎯 1. 4820.30.00.40 & 4820.90.00.00 —— Paper-Based Document Clamps (Plastic-Coated)
These codes apply to vehicle registration clamps or document folders where the main body is paper or cardboard, even if covered with a plastic film.
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Surcharge | +25% (under Section 301) |
| IEEPA Surcharge | +10% (against China/HK products, effective from Nov 10, 2025) |
| Total Tariff | 45% |
| Tax Calculation | CIF Value × 45% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4820.30.00.40 / 4820.90.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 25% USITC surcharge comes from the Section 301 Trade Act under the "Additional Duties"; - The 10% IEEPA surcharge is the additional tariff against Chinese products under the International Emergency Economic Powers Act; - Total 35% is stated in the data, but based on the provided tax detail ("Base 0% + Add-on 25% + 122-Clause 10%"), the total is 35%.
Correction based on DATA: The data explicitly statestotal_tax: 35.0%.
Revised Total: 35%
- Base: 0%
- Add-on (Section 301): 25%
- 122-Clause: 10%
- Total: 35%
🎯 2. 4205.00.10.00 & 4205.00.80.00 —— Artificial Leather Passport Holders
These codes apply to document holders made of artificial leather (e.g., PU, PVC leather sheets).
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Surcharge | +25% |
| 122-Clause Surcharge | +10% |
| Total Tariff | 35% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4205.00.10.00 / 4205.00.80.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Even though it's "leather-like," if it's made of synthetic materials (PU/PVC), it falls under Chapter 42. - The tariff structure is identical to the paper-based clamps: 35% total.
🎯 3. 3926.90.99.89 —— Plastic/Synthetic Passport Holders
This code applies if the product is made primarily of plastic or synthetic materials (e.g., hard plastic cases, or items classified as "other plastic articles").
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| USITC Surcharge | +7.5% |
| 122-Clause Surcharge | +10% |
| Total Tariff | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3926.90.99.89 |
📌 Comparison:
- 3926.90.99.89 has a lower total tariff (22.8%) compared to the other options (35%). - However, you cannot arbitrarily choose this code. It must accurately reflect the material. - If the product is genuinely made of plastic/synthetic materials, this is the most cost-effective option. - If it is paper or artificial leather, using this code is misclassification and risks penalties.
🛠️ IV. Customs Clearance Practical Advice (实战避坑指南)
✅ 1. Preparation Checklist (Must-Have Documents)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material composition (Paper/Leather/Plastic), dimensions, packaging |
| ✅ Material Test Report | ✔️ | Third-party lab report confirming core material (e.g., PU, PVC, Paper, Plastic) |
| ✅ Product Photos | ✔️ | Clear images of the product, label, and material texture |
| ✅ Commercial Invoice | ✔️ | Accurate description: e.g., "Artificial Leather Passport Holder, PU Material" |
| ✅ Packing List | ✔️ | Details of quantity, weight, and packaging type |
| ✅ Declaration Form | ✔️ | Accurate HS Code based on material analysis |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Material Determines Code, Code Determines Tax!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Paper Core + Plastic Coating | 4820.30.00.40 / 4820.90.00.00 |
Misdeclared as Plastic (3926) → Risk of Penalties |
| PU/PVC Leather | 4205.00.10.00 / 4205.00.80.00 |
Misdeclared as Plastic (3926) → Risk of Penalties |
| Hard Plastic Case | 3926.90.99.89 |
Misdeclared as Leather (4205) → Overpayment of Tax |
| Mixed Materials | Analyze primary material | Guessing HS Code → High Risk of Customs Audit |
✅ 3. Special Situation Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Product | Provide design drawings and material specs to avoid ambiguity |
| "Plastic Paper Covered" Ambiguity | Clarify if it's paper with plastic coating (Chapter 48) or plastic with paper-like texture (Chapter 39) |
| Sample vs. Bulk | Ensure sample and bulk product have identical material composition |
| High Value Items | Consider applying for Advance Ruling to confirm HS Code |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4820.30.00.40 / 4205.00.10.00 |
35% | None specific | High tariff due to Section 301 & IEEPA |
| 🇺🇸 USA | 3926.90.99.89 |
22.8% | None specific | Lower tariff if material is plastic |
| 🇨🇳 China | 4820.30.00.40 / 4205.00.10.00 |
5% - 10% | None | No surcharge taxes |
| 🇪🇺 EU | 4205.00.10.00 |
4.5% - 6% | CE (if applicable) | No additional surcharges |
| 🇦🇺 Australia | 4205.00.10.00 |
5% | None | No additional surcharges |
📌 Conclusion:
- USA is the most challenging market due to 35% or 22.8% tariffs. - Material accuracy is critical to avoid penalties and optimize tax costs. - For China-origin goods, the Section 301 and IEEPA surcharges significantly increase costs.
📌 VI. Common Errors & Pitfalls Guide (Blood & Tears Lessons)
❌ Error 1: Declaring "Artificial Leather" items as "Plastic" to reduce tax
👉 Consequence: If customs inspect and find it's PU/PVC (Chapter 42), you may face penalties and back taxes (35% vs 22.8%). However, if it's genuinely plastic, this is the correct, lower-cost option.
❌ Error 2: Declaring "Paper-Based" items as "Plastic"
👉 Consequence: Misclassification. Customs may reject the declaration, leading to delays or returns.
❌ Error 3: Ignoring the "122-Clause" tariff
👉 Consequence: Underestimating total cost. The 10% IEEPA surcharge is mandatory for China-origin goods.
❌ Error 4: Using vague descriptions like "Stationery" or "Holder"
👉 Consequence: Customs may classify it under the highest applicable rate or request additional documentation.
✅ Correct Practice:
"Passport Holder, Artificial Leather (PU Material), 2026 Model, For Travel Use"
OR
"Vehicle Registration Clamp, Paper with Plastic Coating, A4 Size"
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Mnemonic:
🔹 "Material First, Code Second, Tax Third!"
🔹 "Paper/Leather 35%, Plastic 22.8%, Don't Guess, Check First!"
🔹 "HS Code Determines Tax, Accuracy Saves Money!"
📌 Pro Tip:
If your product is made of genuine leather (not artificial), it may fall under a different chapter with different tariffs. However, the data provided only covers Artificial Leather and Plastic/Paper items.
📣 Immediate Action:
📞 Consult with a professional customs broker + Provide material test reports + Apply for HS Code Advance Ruling
🚀 Let your products clear customs smoothly, efficiently, and cost-effectively!
✨ Professional Clearance, Starts with Accurate Classification!
💼 Every Cent of Your Cost Deserves Precise Calculation!
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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。