Spiral Notebook
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4820102060 | 35.0% | CN | US | 官方文档 |
| 4820102040 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📓 Spiral Notebooks & Stationery (Registers, Notebooks, Diaries)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Spiral Notebooks"?
In international trade, "Spiral Notebook" is not a single HS Code. It falls under Chapter 48: Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard. The key differentiator is size and binding type.
The data provided identifies two specific subcategories for notebooks under Heading 4820:
- General/Large Notebooks: Bound notebooks, diaries, and memorandum pads that do not meet specific size criteria.
- Small Notebooks: Notebooks with specific dimensions (Small side: 152.4–381 mm; Large side: 222.5–381 mm).
⚠️ Critical Distinction Point:
- If the notebook’s shortest side is between 6 inches (152.4 mm) and 15 inches (381 mm) AND its longest side is between 8.75 inches (222.5 mm) and 15 inches (381 mm) → It is classified as "Other" under the specific size exemption.
- If the dimensions fall outside this range (e.g., standard A5, A4, or small pocket notebooks < 6 inches wide) → It is classified as "Other" under the general category.
- Binding: Spiral binding, stitched binding, or glued binding all fall under "Bound" or "Similar articles" in this heading.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Dimensions Constraint |
|---|---|---|---|
4820.10.20.40 |
Notebooks, bound; Memorandum pads, letter pads, similar articles. Notebooks with dimensions of |
Standard school notebooks, office pads, spiral notebooks within specified size ranges | ✅ Specific Size Range |
4820.10.20.60 |
Diaries, notebooks, address books, bound; Memorandum pads, letter pads, and similar articles Other | Notebooks outside the size range above (e.g., very small pocket notes, very large sketchbooks, or generic categories not specified) | ❌ Outside Specific Size Range |
🔍 Key Reminder:
- The phrase "Other" in4820.10.20.60is a residual category. If your notebook does not fit the exact dimensions in4820.10.20.40, it defaults here. - Spiral Binding: Does not change the classification. Both bound (glue/thread) and spiral-bound notebooks fall under this heading.
💰 III. 2026 Latest Tariff Rate Details (Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Implied by the tax structure "0% Base + 25% Additional" which is characteristic of US Section 301 duties on Chinese goods)
✅ Effective Time: 2025/2026 Current Period
🎯 1. 4820.10.20.40 —— Small/Medium Sized Spiral Notebooks (Specific Dimensions)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad Valorem) |
| Additional Tariff (Section 301) | 0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Exemption | ✅ May Apply (Depending on shipment value, but base rate is 0 so duty is 0 regardless) |
| Legal Basis | USITC Harmonized Tariff Schedule (HTSUS) 2026 |
📌 Explanation:
- This HS Code benefits from zero additional tariffs.
- The 25% Section 301 tariff does NOT apply to this specific subcategory of notebooks.
- Cost Advantage: Significant cost saving compared to the alternative classification.
🎯 2. 4820.10.20.60 —— Other Notebooks (Outside Specific Dimensions or General Category)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad Valorem) |
| Additional Tariff (Section 301) | +25.0% |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Subject to Duties (Even if below $800, if declared separately, duties apply) |
| Legal Basis | USITC HTSUS 2026 + Section 301 Footnotes |
📌 Explanation:
- This HS Code is subject to the full 25% additional tariff under Section 301.
- This applies if the notebook is:
- Smaller than 6 inches in width (small side)
- Larger than 15 inches in any dimension
- Or simply not meeting the exact dimension criteria of4820.10.20.40.
- Cost Impact: High. A $1,000 shipment incurs $250 in duties.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Preparation Checklist (Essential Documents)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must include exact dimensions (Height × Width × Thickness). This is the #1 factor for classification. |
| ✅ Photos of Product | ✔️ | Show binding type (spiral, stitched, glue) and page count. |
| ✅ Commercial Invoice | ✔️ | Describe as "Spiral Bound Notebook, Paper, School Supply". Do not just say "Notebook". |
| ✅ Packing List | ✔️ | List dimensions per box if possible. |
| ✅ Origin Certificate | ✔️ | To prove origin (China) for tariff determination. |
✅ 2. Classification Strategy (Key Mantra)
🔥 "Measure Twice, Classify Once! Small Side 6-15", Large Side 8.75-15" = FREE!"
| Scenario | Correct HS Code | Tariff | Wrong Practice |
|---|---|---|---|
| Notebook: 8" x 10" (203x254 mm) | 4820.10.20.40 |
0% | Declaring as 4820.10.20.60 → Pay 25% unnecessarily. |
| Notebook: 5" x 7" (127x178 mm) | 4820.10.20.60 |
25% | Trying to claim 4820.10.20.40 → Rejected. Small side < 6". |
| Notebook: 16" x 20" | 4820.10.20.60 |
25% | Trying to claim 4820.10.20.40 → Rejected. Large side > 15". |
| Diary/Address Book (Bound) | 4820.10.20.60 |
25% | Generally falls under "Other" unless specific exemptions apply. |
✅ 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| Mixed Sizes in One Shipment | Separate Lines! You must list 4820.10.20.40 and 4820.10.20.60 on separate lines of the invoice to benefit from the 0% rate for qualifying items. |
| "Exercise Books" vs. "Notebooks" | Exercise books (for school work) are also under 4820.10.20.40 or 60. The key is still dimension. |
| Cover Material | If covers are plastic or metal, it might change the heading (e.g., to 3926 or 7616). However, "paper or paperboard" includes notebooks with paper covers. |
| Pre-printed Forms | If the notebook is essentially a logbook or receipt book with pre-printed forms, it might still fall under 4820, but ensure it's not "manifold business forms" (which can have different rates). |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4820.10.20.40 |
0% | Best option if dimensions match. |
| 🇺🇸 USA | 4820.10.20.60 |
25% | Default for non-qualifying sizes. |
| 🇨🇳 China | 4820.10.20 |
~5-10% | Import duties for foreign notebooks. |
| 🇪🇺 EU | 4820.10.00 |
~6.5% | No Section 301 equivalent, but higher base duty. |
| 🇬🇧 UK | 4820.10.00 |
~6.5% | Post-Brexit tariff structure. |
| 🇨🇦 Canada | 4820.10.00 |
~5% | FTA may apply if originating in Canada. |
📌 Conclusion:
- The US market offers a unique opportunity for 0% duty if you design notebooks within the 6"-15" (small) x 8.75"-15" (large) dimension range.
- Many standard school supplies fall into this "sweet spot."
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring all notebooks under 4820.10.20.60
👉 Consequence: Paying 25% duty on items that qualify for 0%. Overpayment!
❌ Error 2: Ignoring dimensions
👉 Consequence: Customs may reclassify based on actual measurement, leading to penalties and back duties for underpayment if you claimed 0% for a non-qualifying item.
❌ Error 3: Calling it "Exercise Book" but it's a "Diary"
👉 Consequence: While both are under 4820, specific descriptions help customs officers quickly identify the correct dimension-based subheading.
❌ Error 4: Mixed container without line-item separation
👉 Consequence: If you mix 0% and 25% items in one line, Customs may apply the higher rate (25%) to the entire shipment.
✅ Correct Practice:
"Spiral Notebook, Paper, Bound. Size: 8.5" x 11" (216mm x 279mm). Model XYZ. 100 Sheets."
(Note: 8.5" is > 6" and < 15"; 11" is > 8.75" and < 15". Qualifies for 0%!)
🎯 VII. Conclusion: Smart Design, Smart Duty!
🎯 Remember the Mantra:
🔹 "6 to 15 Small Side, 8.75 to 15 Large Side = ZERO DUTY!"
🔹 "Outside the Box? Pay 25%."
🔹 "Measure Your Product! Don't Guess!"
📌 Pro Tip:
If you are designing new notebooks for the US market, standardize your sizes to fit within the
4820.10.20.40range.
- Example: 8.5" x 11" (US Letter)
- Example: 6.5" x 9.25" (Standard Composition Book)
- Example: 7" x 10"
These sizes often qualify for the 0% tariff, giving you a 25% cost advantage over competitors who don't optimize for customs classification.
📣 Immediate Action:
📏 Measure your notebook!
📊 Check dimensions against the 6"-15" / 8.75"-15" rule.
📄 Use the correct HS Code on your invoice.
🚀 Save 25% on every unit shipped to the US!
✨ Smart Classification Saves Money!
💼 Your Notebook's Size is Your Tax Strategy!
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。