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Register Book

CN → US
HS编码 关税税率 原产国 目的国 文档
4823906700 35.0% CN US 官方文档
4810131900 10.0% CN US 官方文档
4820104000 10.0% CN US 官方文档
4820102060 35.0% CN US 官方文档
4823908680 35.0% CN US 官方文档

商品图片

AI分析

📖 Register Book (登记簿/账簿)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 I. Product Definition & Classification: What Exactly Is a "Register Book"?

A Register Book (often referred to as a Ledger, Logbook, or Registration Book in trade) is a specialized stationery or paper product used for recording information, transactions, or official data. In international trade, its classification depends heavily on material composition and processing level.

Key Distinction: - Standard Paper Register: Uncoated or simply bound paper → Generally falls under Chapter 48 (Paper/Paperboard). - Coated/Treated Paper Register: If the paper is coated, impregnated, or specifically processed for graphic recording → May fall under different subheadings within Chapter 48.

⚠️ Critical Classification Point:
- If it is a simple bound paper book for writing/logging → Look at 4820 (Notebooks, account books, etc.).
- If it is a specific coated paper product used for registration → Look at 4810 or 4823.


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

Based on the provided data, here are the five possible HS Code classifications for "Register Book," along with their tax implications.

HS Code Product Description Material/Feature Total Tax Rate Key Tax Components
4820.10.40.00 Register books for registration/accounting purposes Paper (Standard) 10.0% Base: 0%, Section 122: 10%
4820.10.20.60 Register book (Paper Stationery) Paper Stationery 35.0% Base: 0%, Section 301: 25%, Section 122: 10%
4823.90.86.80 Other paper products (Register) Paper (No exclusions) 35.0% Base: 0%, Section 301: 25%, Section 122: 10%
4823.90.67.00 Coated/Processed paper products Coated/Processed Paper 35.0% Base: 0%, Section 301: 25%, Section 122: 10%
4810.13.19.00 Coated paper for writing/graphic recording Coated Paper 10.0% Base: 0%, Section 122: 10%

🔍 Focus Reminder:
- The lowest tax rate (10%) applies to 4820.10.40.00 and 4810.13.19.00.
- The highest tax rate (35%) applies to 4820.10.20.60, 4823.90.86.80, and 4823.90.67.00.
- Why the difference? The 35% rates include an additional 25% Section 301 tariff (Trade War Tariff), whereas the 10% rates do not.


💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)

Applicable Country: United States (US)
Country of Origin: China (CN) (Implied by the 25% Section 301 tariff)
Effective Time: Current rates apply.

🎯 1. 4820.10.40.00 —— Register Book (Standard Paper)

Item Content
Base Duty Rate 0% (ad valorem)
Section 301 Surcharge 0% (Not listed in this specific subheading)
Section 122 Duty +10%
Total Tax Rate 10.0%
Tax Calculation CIF Value × 10%
De Minimis Eligibility Not Applicable (Section 122 duties generally negate de minimis benefits for this category)
Legal Basis Path USITC:4820.10.40.00Section 122: 10%

📌 Explanation:
- This is the most favorable classification for standard register books.
- No 25% Section 301 tariff applies here.
- Only the 10% Section 122 duty (a specific US duty on certain Chinese goods) is added.


🎯 2. 4820.10.20.60 —— Register Book (Paper Stationery)

Item Content
Base Duty Rate 0%
Section 301 Surcharge +25%
Section 122 Duty +10%
Total Tax Rate 35.0%
Tax Calculation CIF Value × 35%
De Minimis Eligibility Not Eligible
Legal Basis Path USITC:4820.10.20.60Section 301: 25%Section 122: 10%

📌 Note:
- This subheading attracts the full punitive tariff.
- The 25% Section 301 is the major cost driver.
- Avoid this classification if possible unless the product specification strictly matches this heading.


🎯 3. 4823.90.86.80 —— Other Paper Products (Register)

Item Content
Base Duty Rate 0%
Section 301 Surcharge +25%
Section 122 Duty +10%
Total Tax Rate 35.0%
Tax Calculation CIF Value × 35%
De Minimis Eligibility Not Eligible
Legal Basis Path USITC:4823.90.86.80Section 301: 25%Section 122: 10%

📌 Note:
- Similar to above, this is a "catch-all" for other paper products but includes the 25% surcharge.


🎯 4. 4823.90.67.00 —— Coated/Processed Paper Products

Item Content
Base Duty Rate 0%
Section 301 Surcharge +25%
Section 122 Duty +10%
Total Tax Rate 35.0%
Tax Calculation CIF Value × 35%
De Minimis Eligibility Not Eligible
Legal Basis Path USITC:4823.90.67.00Section 301: 25%Section 122: 10%

📌 Note:
- Applies to coated or specially processed paper.
- High tariff burden due to Section 301.


🎯 5. 4810.13.19.00 —— Coated Paper for Writing/Graphic Recording

Item Content
Base Duty Rate 0%
Section 301 Surcharge 0% (Not listed)
Section 122 Duty +10%
Total Tax Rate 10.0%
Tax Calculation CIF Value × 10%
De Minimis Eligibility Not Applicable
Legal Basis Path USITC:4810.13.19.00Section 122: 10%

📌 Explanation:
- If the register is made of coated paper specifically for recording, it may qualify here.
- No Section 301 tariff, saving 25% compared to other classified options.
- This is a strategic classification if the paper type allows.


🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)

✅ 1. Preparation Checklist (Must-Have Documents)

Document Required? Explanation
Product Specification ✔️ Must detail: Material (paper type, coating), Binding method, Dimensions.
Photos (Clear) ✔️ Show the cover, pages, binding, and any printed content.
Commercial Invoice ✔️ Clearly state: "Register Book" or "Accounting Ledger." Avoid vague terms like "Office Supply."
Packing List ✔️ List quantities, weights, and dimensions.
Material Declaration ✔️ Specify if paper is "Uncoated," "Coated," "Kraft," etc. This determines HS Code.

✅ 2. Declaration Tips (Key Mnemonics)

🔥 "Paper Type Decides Tax, Section 301 Saves You!"

Scenario Correct Declaration Incorrect Practice
Standard Uncoated Paper Register 4820.10.40.00 (10%) Misdeclare as 4820.10.20.60 → 35%
Coated Paper for Recording 4810.13.19.00 (10%) Misdeclare as 4823.90.86.80 → 35%
General Other Paper Product 4823.90.86.80 (35%) Only if no other specific heading fits.

📌 Strategy:
- If your register is standard bound paper, aim for 4820.10.40.00.
- If your register uses special coated paper, try to justify 4810.13.19.00 to avoid the 25% tariff.
- Avoid 4820.10.20.60 unless forced by specific product characteristics.

✅ 3. Special Cases

Case Handling Advice
Pre-printed Registers If pages are pre-printed with forms/logs, still classify under 4820 if bound. Provide samples.
Digital + Physical If sold with a digital license, the physical book is still the primary good.
Bulk vs. Retail Bulk industrial logs may be classified differently than retail stationery, but HS Code logic remains.

🌍 V. Global Market Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Certification Notes
🇺🇸 USA 4820.10.40.00 or 4810.13.19.00 10% (Section 122) None Specific Avoid 35% rates if possible.
🇨🇳 China 4820.10.40.00 5-8% (Est.) N/A Standard import tax.
🇪🇺 EU 4820.10.00 0% (Most Favored) CE (if electronic) No Section 301 equivalent.
🇬🇧 UK 4820.10.00 0-5% UKCA Post-Brexit tariffs may apply.

📌 Conclusion:
- USA is the critical market due to Section 301 (25%) and Section 122 (10%) tariffs.
- Correct HS Code selection can save 25% in duty costs.


📌 VI. Common Mistakes & Pitfalls (Lessons Learned)

Mistake 1: Declaring all registers as "Office Stationery" → Leads to random classification and 35% tax.
👉 Fix: Specify "Register Book" and material type.

Mistake 2: Ignoring the Coating Status of the paper.
👉 Fix: If coated, check 4810 vs 4823 to avoid Section 301.

Mistake 3: Assuming all paper products get the same tax.
👉 Fix: 4820.10.40.00 (10%) vs 4820.10.20.60 (35%) is a massive cost difference.

Mistake 4: Not providing product photos.
👉 Fix: Customs may reclassify based on visual inspection, leading to delays or higher duties.

Correct Declaration Example:

"Register Book, Paper Bound, Uncoated, for Accounting Use, Model ABC, HS Code 4820.10.40.00"


🎯 VII. Conclusion: Precision Saves Money!

🎯 Remember the Rule:

🔹 "Uncoated Bind = 10% (4820.40)"
🔹 "Coated Record = 10% (4810.19)"
🔹 "General Paper = 35% (301+122)"

🔹 "Choose the right HS Code, save 25% tariff instantly!"


📌 Pro Tip:
If your register book is standard paper, insist on 4820.10.40.00.
If it is special coated paper, negotiate with your supplier to confirm if it fits 4810.13.19.00 to avoid the 25% surcharge.
Pre-clearance ruling is highly recommended for high-volume shipments.


📣 Immediate Action:

📞 Contact your customs broker with product samples and material specs.
🚀 Secure the 10% rate, not the 35% penalty!


Professional Clearance Starts with Accurate Classification!
💼 Every 25% 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。

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。