a6 memo pad
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4820102020 | 35.0% | CN | US | 官方文档 |
| 3926100000 | 15.3% | CN | US | 官方文档 |
| 4820104000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📒 A6 Memo Pad (Small Format Stationery)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 1. Product Definition & Classification: Do You Know What an "A6 Memo Pad" Is?
An A6 Memo Pad is a small-sized stationery item, typically measuring approximately 105mm × 148mm. It is designed for quick notes, to-do lists, or scratch papers. In international trade, its classification depends heavily on its manufacturing material and specific type (bound vs. loose).
Key Distinction: * Paper-Based Memo Pads: If made of paper/paperboard, they fall under Chapter 48. * Plastic/Synthetic Memo Pads: If made of plastics, they fall under Chapter 39.
⚠️ Critical Classification Point: * If the memo pad is bound (e.g., spiral, glued spine) or comes in a specific format like a "notebook" or "address book," it may fall under 4820.10.20.20. * If it is a simple loose stack or a standard "memorandum pad" without complex binding, it often falls under 4820.10.40.00. * If it is made of plastic (e.g., reusable dry-erase pad or plastic-covered notepad), it falls under 3926.10.00.00.
📦 2. HS Code Classification Details (2026 Latest Tariff Alignment)
| HS Code | Product Description | Applicable Scenario | Material | Binding Type |
|---|---|---|---|---|
4820.10.20.20 |
Diaries, notebooks, and address books, bound | Small diaries, bound notepads, address books | Paper/Paperboard | Bound (Spiral, Glued, etc.) |
4820.10.40.00 |
Other registers, account books, notebooks, etc. | Simple memo pads, loose leaf notes, standard A6 pads | Paper/Paperboard | Usually unbound or simple stapled |
3926.10.00.00 |
Plastic office or school supplies | Reusable plastic memo pads, plastic-covered notepads | Plastics | N/A |
🔍 Key Reminder: * "Bound" vs. "Other": If the A6 pad has a permanent binding (like a diary), use 4820.10.20.20. If it’s a simple stack of paper or a loosely stapled pad, use 4820.10.40.00. * Material Matters: A plastic memo pad is not classified under Chapter 48. It must go to 3926.10.00.00. * Do Not Mix: Ensure your invoice clearly states "Paper Memo Pad" or "Plastic Memo Pad" to avoid classification disputes.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: USA
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 4820.10.20.20 – Bound Diaries, Notebooks, Address Books (Paper)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge | 0.0% (Note: Data shows 0% for this specific code in the provided dataset) |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Available (Deny de minimis) |
| Legal Basis | Section 301 Tariff List |
📌 Explanation: * This classification applies to bound paper stationery (e.g., small diaries, bound notepads). * Despite a 0% base tariff, the 25% Section 301 surcharge applies to all Chinese-origin goods in this category. * Total cost impact: 25% of CIF value.
🎯 2. 4820.10.40.00 – Other Paper Stationery (e.g., Simple Memo Pads)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge | 0.0% |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Available (Deny de minimis) |
| Legal Basis | Section 301 Tariff List |
📌 Explanation: * This classification applies to other paper stationery items, such as standard A6 memo pads that are not bound like a diary. * Same tariff structure as above: 0% base + 25% surcharge = 25% total. * Total cost impact: 25% of CIF value.
🎯 3. 3926.10.00.00 – Plastic Office/Stationery Supplies
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| IEEPA Surcharge | 0.0% |
| Total Tariff Rate | 5.3% |
| Tax Calculation | CIF Value × 5.3% |
| De Minimis Exemption | ❌ Not Available (Deny de minimis) |
| Legal Basis | Standard HTSUS |
📌 Explanation: * This classification applies if the A6 memo pad is made of plastics (e.g., a plastic-covered notepad or a reusable plastic dry-erase memo pad). * Significant Cost Saving: Only 5.3% total tariff, compared to 25% for paper products. * Strategy: If your product can be made of plastic (or has significant plastic components), consider this classification to reduce tariffs by nearly 20%.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documents Checklist (Non-Negotiable)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include dimensions (A6 = 105x148mm), material (Paper vs. Plastic), and number of pages. |
| ✅ Product Photos | ✔️ | Clear images of the front, back, and binding (if any) to prove "bound" vs. "loose." |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "A6 Memo Pad, Paper, Unbound" or "A6 Diary, Paper, Bound." |
| ✅ Packing List | ✔️ | Itemize quantities and weights. |
| ✅ Material Declaration | ✔️ | Explicitly state if the product is 100% paper or contains plastic. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Material First, Binding Second, Name Specific, Tariff Clear!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Paper Memo Pad (Simple) | 4820.10.40.00 – "Paper Memo Pad, A6, Unbound" |
Calling it "Notebook" → May be questioned |
| Paper Memo Pad (Bound) | 4820.10.20.20 – "Bound Memo Book, A6" |
Calling it "Memo Pad" → May be downgraded |
| Plastic Memo Pad | 3926.10.00.00 – "Plastic Office Supply, Memo Pad" |
Calling it "Paper Pad" → Major misclassification |
| Mixed Package | Split by material | Mixing paper and plastic in one HS Code → Audit Risk |
✅ 3. Special Situations
| Situation | Handling Advice |
|---|---|
| Custom Branding | If the memo pad has a printed logo, it is still classified under the same HS Code. No change. |
| Plastic-Coated Paper | If the paper has a thin plastic coating, consult a customs broker. It may still be classified under Chapter 48, but if the plastic is structural, it could fall under Chapter 39. |
| Bulk vs. Retail | Tariff rates are the same, but retail packaging may require additional labeling (e.g., "Made in China"). |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4820.10.40.00 |
25% | None | High tariff on paper stationery |
| 🇺🇸 USA | 3926.10.00.00 |
5.3% | None | Lower tariff for plastic items |
| 🇨🇳 China | 4820.10.40.00 |
0% | N/A | Export from China has no export tax |
| 🇪🇺 EU | 4820.10.00 |
0% | CE (if applicable) | Generally low/no tariffs on paper stationery |
| 🇬🇧 UK | 4820.10.00 |
0% | UKCA (if applicable) | Post-Brexit alignment with EU |
📌 Conclusion: * USA Market: Paper memo pads are heavily taxed (25%). Plastic memo pads are significantly cheaper (5.3%). * EU/UK/China: No significant tariffs on paper stationery, making them competitive markets.
📌 6. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)
❌ Mistake 1: Calling a bound diary a "memo pad" to avoid the "bound" category. 👉 Consequence: Customs may reclassify it, leading to delays or penalties. If it’s bound, use 4820.10.20.20.
❌ Mistake 2: Claiming a plastic memo pad is "paper" to avoid Section 301. 👉 Consequence: Major Fraud Risk. If found to be plastic, you face misdeclaration penalties. Use 3926.10.00.00.
❌ Mistake 3: Not specifying "A6" size. 👉 Consequence: While size doesn’t change HS code, it helps customs verify the product. Lack of detail may trigger manual inspection.
✅ Correct Practice:
"A6 Memo Pad, 50 Sheets, Paper, Unbound, Plain White" or "A6 Plastic Memo Pad, Reusable, Blue Cover"
🎯 7. Conclusion: Precise Classification, Cost Optimization!
🎯 Remember the Mnemonic:
🔹 "Paper Bound: 25%, Paper Loose: 25%, Plastic: 5.3%!"
🔹 "Material is King, Binding is Queen, Declare Both to Avoid Mean!"
📌 Pro Tip:
If your A6 memo pad is paper-based, the tariff is 25%. If you can switch to a plastic-based design (e.g., a reusable dry-erase pad), the tariff drops to 5.3%. Evaluate your product material carefully to save 19.7% in duties!
📣 Immediate Action:
📞 Contact a customs broker to confirm the material composition. 🚀 Ensure your invoice description is precise: "Paper" or "Plastic", "Bound" or "Unbound".
✨ Professional Clearance, Starting from Accurate Classification!
💼 Every cent of duty saved 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。