Student Practice Notebook (Grid)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4820200000 | 35.0% | CN | US | 官方文档 |
| 4820102040 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📓 Student Practice Notebook (Grid)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
📌 I. Product Definition and Classification: What Exactly is a "Grid Practice Notebook"?
A Student Practice Notebook (Grid) is a specialized stationery item designed for academic, artistic, or professional drafting purposes. Unlike standard lined notebooks, these feature a grid pattern (square grid) on the pages, which is essential for geometry, graphing, technical drawing, coding, and structured note-taking.
In international trade, these are broadly classified under HS Chapter 48 (Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard). Specifically, they fall under Heading 48.20, which covers "Registers, account books, notebooks... exercise books."
⚠️ Critical Distinction:
- If the notebook is bound, has defined dimensions, and is intended for student/exercise use, it falls under 4820.20.00.00 (General Exercise Books).
- If the notebook meets specific dimensional criteria (Small side: 152.4–381 mm; Large side: 222.5–381 mm) and is categorized as a notebook/memorandum pad within specific subheadings, it may qualify for 4820.10.20.40 (Notebooks with specific dimensions).
- Key Differentiator: The HS Code selection depends heavily on the physical dimensions and the commercial description (e.g., is it marketed as a general "exercise book" or a specific "notebook/memo pad"?).
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Key Features | Typical Use Case |
|---|---|---|---|
4820.20.00.00 |
Exercise Books | General category for registers, notebooks, diaries, blotting pads, binders, etc. | Standard student exercise books, general memo pads, grid notebooks not meeting specific "notebook" dimension criteria. |
4820.10.20.40 |
Diaries, Notebooks, Address Books, Memo Pads | Specific dimensions: Small side 152.4–381 mm (6"–15") AND Large side 222.5–381 mm (8.75"–15"). | Larger format practice notebooks, sketchbooks, or memo pads that fit within these exact dimensional bounds. |
🔍 Important Note:
- Both codes fall under Chapter 48.
- The tax implications differ significantly between these two codes due to trade policy distinctions.
- Grid pattern alone does not determine the HS Code; the binding type, intended use (exercise vs. memo/diary), and dimensions are critical.
💰 III. 2026 Latest Tariff Rate Breakdown
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current trade policies apply
🎯 1. 4820.20.00.00 —— General Exercise Books
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Additional Tariff (Section 301) | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Eligible (Subject to Section 301 duties) |
| Legal Basis | USITC Footnote related to Chapter 48 items under Section 301 |
📌 Explanation:
- Although the base tariff is 0%, these items are subject to a 25% additional duty under Section 301 of the Trade Act.
- This makes the effective import cost 25% higher than the CIF value.
- No tariff-free exemption is available for Chinese-origin exercise books.
🎯 2. 4820.10.20.40 —— Notebooks (Specific Dimensions)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Additional Tariff (Section 301) | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | $0 |
| De Minimis Exemption | ✅ Eligible (If below $800, may enter duty-free under Section 321) |
| Legal Basis | Excluded from Section 301 list due to specific subheading classification |
📌 Explanation:
- This specific subheading (4820.10.20.40) for notebooks with defined dimensions is exempt from the 25% Section 301 additional duty.
- Total tariff is 0%, making this a highly favorable classification if the product meets the dimensional criteria.
- Caution: This only applies if the notebook is classified as a "notebook/memo pad" under this specific subheading, not as a general "exercise book."
🛠️ IV. Customs Clearance Practical Advice
✅ 1. Documentation Checklist (Essential)
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Clearly state "Student Practice Notebook (Grid)" and HS Code. |
| ✅ Packing List | ✔️ | Include quantity, weight, and dimensions. |
| ✅ Product Photos | ✔️ | Show the grid pattern, binding type, and cover. |
| ✅ Dimensional Specifications | ✔️ | Critical for determining if 4820.10.20.40 applies. |
| ✅ Material Composition | ✔️ | Confirm paper type (e.g., wood pulp, recycled). |
✅ 2. Classification Strategy (Key Tips)
🔥 "Check Dimensions First! Grid Pattern is Not Enough!"
| Scenario | Correct HS Code | Tax Rate |
|---|---|---|
| Standard Exercise Book (Any Size) | 4820.20.00.00 |
25% |
| Notebook (Small: 6"-15", Large: 8.75"-15") | 4820.10.20.40 |
0% |
| Small Grid Notebook (e.g., A5 size) | 4820.20.00.00 |
25% |
| Large Format Grid Sketchbook (fits dim. criteria) | 4820.10.20.40 |
0% |
📌 Warning:
- Do not assume all grid notebooks are taxed at 25%.
- If your product is a larger format (e.g., 9" x 12") and marketed as a "notebook" or "memo pad," it may qualify for the 0% rate.
- Misclassification Risk: Declaring a standard exercise book as4820.10.20.40without meeting dimensions can lead to back duties + penalties.
✅ 3. Special Considerations
| Situation | Advice |
|---|---|
| De Minimis Shipments (<$800) | If classified under 4820.10.20.40, duties are 0%. If under 4820.20.00.00, duties are 25% (even for small parcels). |
| OEM/Private Label | Ensure the commercial invoice matches the classification. Do not use vague terms like "Paper Goods." |
| Mixed Shipments | If shipping both types, declare separately to optimize tax liability. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4820.10.20.40 |
0% | If dimensions match. Else 4820.20.00.00 at 25%. |
| 🇺🇸 USA | 4820.20.00.00 |
25% | Standard exercise books. |
| 🇪🇺 EU | 4820.20.00 | ~5-7% | No Section 301 equivalent. Standard EU duty. |
| 🇨🇳 China | 4820.20.00 | 0% | Import duty is 0%. |
| 🇬🇧 UK | 4820.20.00 | ~5% | Post-Brexit standard rates apply. |
📌 Conclusion:
- USA is the most critical market for HS Code precision due to Section 301 tariffs.
- EU and UK have lower tariffs but still require accurate classification.
- China imposes no import duty on these items.
📌 VI. Common Mistakes & Pitfalls
❌ Mistake 1: Assuming all "notebooks" are taxed at 0%.
👉 Result: If it's an "exercise book" (4820.20.00.00), you pay 25%.
❌ Mistake 2: Ignoring dimensional criteria for 4820.10.20.40.
👉 Result: Customs may reclassify and charge 25% + penalties.
❌ Mistake 3: Using "Grid Paper" as the product description.
👉 Result: Unclear classification leads to delays. Use "Student Practice Notebook (Grid)."
❌ Mistake 4: Not declaring the binding type.
👉 Result: Affects whether it’s considered an "exercise book" or "notebook/memo pad."
✅ Best Practice:
"Student Practice Notebook, Grid Pattern, Spiral Bound, 9" x 12", 100 Sheets, White Paper, Model XYZ"
🎯 VII. Conclusion: Precision Saves Money!
🎯 Remember:
🔹 "Dimensions Dictate Duty!"
🔹 "Exercise Book = 25%, Specific Notebook = 0%!"
🔹 "Always Verify Dimensions Before Classifying!"
📌 Pro Tip:
If your grid notebooks are larger than 6" in width and larger than 8.75" in height, consider classifying them under 4820.10.20.40 to save 25% in tariffs.
For smaller notebooks (e.g., A5, Letter size), expect a 25% duty under 4820.20.00.00.
📣 Next Steps:
📞 Consult a Customs Broker for Pre-Ruling if unsure.
📐 Measure your product dimensions precisely.
📄 Update your commercial invoices with accurate HS Codes.
✨ Accurate Classification = Significant Savings!
💼 Every Dollar Saved on Tariffs is Pure Profit!
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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。