colored exercise book
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 |
| 4820104000 | 35.0% | CN | US | 官方文档 |
| 4823908680 | 35.0% | CN | US | 官方文档 |
| 4823906700 | 35.0% | CN | US | 官方文档 |
| 4903000000 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
📘 Colored Exercise Book (Colored Notebook / Doodling Book)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Know What a "Colored Exercise Book" Is?
A Colored Exercise Book is typically a paper-based stationery item designed for drawing, coloring, or sketching. In international trade, it is often categorized based on its specific physical attributes and intended use. It differs from standard writing notebooks due to the presence of illustrations, patterns, or blank spaces specifically for artistic expression.
⚠️ Key Distinction:
- If it is a standard lined/ruled notebook for writing → Goes to 4820.20.00.00 or 4820.10.40.00;
- If it is primarily for coloring/drawing with artistic features → Goes to 4903.00.00.00;
- If it is a plain sheet or cut paper not bound as a book → Goes to 4823.90.86.80 or 4823.90.67.00.
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Application Scenario | Total Tax Rate |
|---|---|---|---|
4903.00.00.00 |
Colored Books (Painting, coloring, or sketching books) | Coloring books for kids, doodle books, art pads | 10.0% |
4820.20.00.00 |
Exercise Books (Fully matching usage for writing/exercising) | Standard student exercise books, ruled notebooks | 35.0% |
4820.10.40.00 |
Notebooks (Stationery category, paper material) | Spiral-bound notebooks, diary-style paper goods | 35.0% |
4823.90.86.80 |
Other Paper Products (General paper制品) | Loose-leaf paper, decorative paper sets, non-bound paper items | 35.0% |
4823.90.67.00 |
Cut Paper Products (Cut to specific sizes) | Pre-cut paper sheets for crafts, specific size paper packs | 35.0% |
🔍 Critical Reminder:
- Coloring/Drawing Books fall under Chapter 49 (Printed books, newspapers, pictures), attracting a lower base tax.
- Standard Writing Exercise Books fall under Chapter 48 (Paper and paperboard), attracting higher taxes due to trade disputes.
- Never declare a bound coloring book as "loose paper" (4823.xxxx) unless it is genuinely unboud and cut to size, as this may trigger customs audits for misclassification.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 4903.00.00.00 —— Colored Books (Painting/Coloring/Coloring Attributes)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Surtax | 0% (No 301 Section 301 surtax applies to this specific subheading for China origin in this context) |
| IEEPA Surtax | +10% (Targeting China/HK products, effective from Nov 10, 2025) |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4903.00.00.00 |
📌 Explanation:
- This category benefits from no additional 25% tariff compared to standard paper products.
- Only the 10% IEEPA surcharge applies.
- This is the most cost-effective classification for "Colored Exercise Books" if they fit the description of painting/coloring/sketching books.
🎯 2. 4820.20.00.00 —— Exercise Books (Usage Fully Matches)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Surtax | +25% (From USITC Footnote 9903.88.01) |
| IEEPA Surtax | +10% (Targeting China/HK products) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4820.20.00.00 → FOOTNOTE:9903.88.01 |
📌 Warning:
- If your "Colored Exercise Book" is actually a standard ruled notebook with some colored covers, customs may classify it here.
- 35% tariff is significantly higher than the 10% for Chapter 49.
- Ensure the product’s primary function is artistic/coloring to justify4903.00.00.00.
🎯 3. 4820.10.40.00 —— Notebooks (Stationery Class, Paper Material)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Surtax | +25% |
| IEEPA Surtax | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4820.10.40.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Applies to spiral-bound notebooks, diary-style items.
- Same high tariff structure as4820.20.00.00.
🎯 4. 4823.90.86.80 —— Other Paper Products
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Surtax | +25% |
| IEEPA Surtax | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4823.90.86.80 → FOOTNOTE:9903.88.01 |
🎯 5. 4823.90.67.00 —— Cut Paper Products (Specific Size)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Surtax | +25% |
| IEEPA Surtax | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4823.90.67.00 → FOOTNOTE:9903.88.01 |
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Nothing Missing)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Description | ✔️ | Must clearly state "Colored Book," "Coloring Book," or "Sketching Pad" |
| ✅ Photos (Inside & Outside) | ✔️ | Show pages inside to prove they are for coloring/drawing, not just writing lines |
| ✅ Commercial Invoice | ✔️ | Do NOT use generic terms like "Paper Goods" |
| ✅ Packing List | ✔️ | Detail quantity, weight, and dimensions |
| ✅ Origin Certificate | ✔️ | Confirm China origin to apply correct IEEPA rates |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 “Coloring is Chapter 49, Writing is Chapter 48; 10% vs 35%, Choose Wisely!”
| Scenario | Correct HS Code | Wrong Approach |
|---|---|---|
| Book with illustrations, blank pages, or coloring images | 4903.00.00.00 |
Declaring as 4820.xxxx → Overpay by 25% |
| Lined notebook with a colorful cover but no interior art | 4820.20.00.00 |
Declaring as 4903.00.00.00 → Under-declaration Risk |
| Loose colored paper sheets (not bound) | 4823.90.67.00 |
Declaring as "Book" → Misclassification |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Coloring Books | Provide design files showing interior artwork to prove Chapter 49 classification |
| Mixed Products (Notebook + Pen) | Declare separately; do not bundle into one line item unless clearly a set |
| Children’s Activity Books | Ensure materials are non-toxic (CPSIA compliance) to avoid regulatory delays |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4903.00.00.00 |
10% | No special | Best for coloring books |
| 🇨🇳 China | 4903.00.00.00 |
5% | CCC (if applicable) | Lower import duty |
| 🇪🇺 EU | 4903.00.00.00 |
0% | CE | No surtax |
| 🇦🇺 Australia | 4903.00.00.00 |
5% | RCM | No surtax |
📌 Conclusion:
- USA is the only market with significant additional tariffs for paper products.
- Chapter 49 (Colored Books) saves you 25% tariff compared to Chapter 48 (Exercise Books).
- Ensure your product truly fits the "Coloring/Coloring" definition to qualify for the lower rate.
📌 VI. Common Errors & Pitfall Guide (Blood-Teaching Lessons)
❌ Error 1: Declaring a standard lined notebook as a "Coloring Book"
👉 Consequence: Customs audit, back-tariff of 25%, potential penalties.
❌ Error 2: Declaring a bound coloring book as "Loose Paper" (4823)
👉 Consequence: Misclassification, delay in clearance, demand for additional documentation.
❌ Error 3: Using vague terms like "Paper Notebook" on the invoice
👉 Consequence: Customs officer uses their discretion, likely defaulting to the higher 35% rate (4820).
✅ Correct Approach:
"Coloring Book, A4 Size, 20 Pages, Blank/Illustrated Pages for Markers, Non-Toxic Ink, Model XYZ"
🎯 VII. Conclusion: Professional Declaration, Save Time, Cut Costs!
🎯 Remember the Mnemonic:
🔹 "Coloring is 49, 10% Tax; Writing is 48, 35% Tax. Don't Pay for What You Don't Owes!"
🔹 "HS Code Determines Destiny, 25% Difference is Huge. Declare Accurately, Save Thousands!"
📌 Pro Tip:
If your coloring books are originating from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA exemptions, reducing the tariff to 0%~5%.
Recommend Advance Ruling to confirm classification before shipment.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product images + Apply for HS Code Advance Ruling
🚀 Let your coloring books clear customs smoothly, export efficiently, and maximize profits!
✨ Professional clearance starts with accurate classification!
💼 Every cent of your cost deserves precise calculation!
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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。