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 to4820.10.40.00and4810.13.19.00.
- The highest tax rate (35%) applies to4820.10.20.60,4823.90.86.80, and4823.90.67.00.
- 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:4820.10.40.00 → Section 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:4820.10.20.60 → Section 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:4823.90.86.80 → Section 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:4823.90.67.00 → Section 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:4810.13.19.00 → Section 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 for4820.10.40.00.
- If your register uses special coated paper, try to justify4810.13.19.00to avoid the 25% tariff.
- Avoid4820.10.20.60unless 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。
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。