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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:

  1. General/Large Notebooks: Bound notebooks, diaries, and memorandum pads that do not meet specific size criteria.
  2. 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 152.4-381 mm (6"-15") inclusive (small side) X 222.5-381 mm (8.75"-15"), inclusive (large side) 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" in 4820.10.20.60 is a residual category. If your notebook does not fit the exact dimensions in 4820.10.20.40, 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 of 4820.10.20.40.
- 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 4820.10.20.40Rejected. Small side < 6".
Notebook: 16" x 20" 4820.10.20.60 25% Trying to claim 4820.10.20.40Rejected. 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 4820.10.20.40 range.
- 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。

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。