lockable notebook
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926908800 | 0.0% | CN | US | 官方文档 |
| 3926904800 | 13.4% | CN | US | 官方文档 |
| 8301406030 | 23.2% | CN | US | 官方文档 |
| 8301406060 | 23.2% | CN | US | 官方文档 |
| 4820102010 | 35.0% | CN | US | 官方文档 |
| 4820102060 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🔐 Lockable Notebook & Diary (The "Ironclad" Stationery)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Compliance Strategy
📌 I. Product Definition: What Exactly Is a "Lockable Notebook"?
A Lockable Notebook is a stationary item designed for secure personal, professional, or confidential writing. It is not merely a diary; it is a security device integrated into stationery.
In international trade, these items are classified based on material composition and functional mechanism. There are two primary pathways for classification:
- Paper-Based Diary/Notebook: A bound notebook made of paper/paperboard, featuring a padlock or combination lock (base metal) attached to it.
- Key Distinction: The primary value is the paper content; the lock is an accessory/component.
- Plastic-Locked Stationery: An article made of plastics (or other materials of headings 3901–3914) where the lockable feature is integral to the plastic structure or cover.
- Key Distinction: The primary value is the plastic article, which serves as a locked container for notes.
⚠️ Critical Classification Pitfall:
- If the item is primarily paper with a metal lock, it falls under Chapter 48 (Diaries/Notebooks).
- If the item is primarily plastic (e.g., a hard plastic shell with a plastic lock or metal lock embedded), it falls under Chapter 39 (Other Articles of Plastics).
- Do not misclassify a locked paper diary as a "padlock" (Chapter 83), nor a plastic locked journal as a "diary" (Chapter 48) without verifying the primary material value.
📦 II. HS Code Classification Matrix (2026 Latest Tariff Authority)
| HS Code | Product Description | Material/Structure | Applicable Scenario |
|---|---|---|---|
4820.10.20.10 |
Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Diaries and address books | Paper/Paperboard + Metal Lock | Most Common. Standard leather or paper-bound diaries with a key/combination lock. |
4820.10.20.60 |
Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Other | Paper/Paperboard + Metal Lock | Alternative sub-category for specific diary types not fitting .10 precisely. |
3926.90.88.00 |
Other articles of plastics... Lockable notebooks, binders, or similar articles, with plastic covers or components | Plastic + Lock Mechanism | Plastic Journals. Hard-shell plastic diaries, or notebooks with plastic covers/components incorporating the lock. |
8301.40.60.30 |
Door locks... suitable for use with interior or exterior doors | Base Metal | ❌ WRONG. This is for architectural door locks. Do not use for notebooks. |
8301.40.60.60 |
Other locks (base metal) | Base Metal | ❌ Risky. Used only if the lock is sold separately as a standalone part. If attached to a diary, the diary's material dictates the code. |
🔍 Key Insight:
- The majority of consumer "lockable diaries" sold in retail are classified under4820.10.20.10or.60because the paper content is the primary value.
- If the product is marketed as a "plastic locked journal" or has significant plastic structural components,3926.90.88.00is the correct code.
💰 III. 2026 Tariff Rate Breakdown (China to US Import)
✅ Origin: China (CN)
✅ Destination: United States (US)
✅ Effective Date: Rates apply to imports from China subject to Section 301 and IEEPA tariffs.
🎯 1. 4820.10.20.10 / 4820.10.20.60 (Paper-Based Diaries with Locks)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (General Ad Valorem) |
| Additional Tariff (Section 301) | +25.0% |
| IEEPA Tariff | Included in the 25.0% (Current USITC lists show 25% total for this HTS) |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Eligible (Value > $800 threshold usually; even if < $800, specific exclusions apply for certain stationery categories under scrutiny, but generally, Section 301 items are excluded from de minimis if explicitly listed). Note: For strict compliance, assume full tax applies. |
| Legal Reference | USITC:4820.10.20.10 → FOOTNOTE:301.88.01 (Example path) |
📌 Analysis:
- Despite being "paper," these are not duty-free.
- The 25% tariff is significant. For a $10 diary, the tariff is $2.50.
- No base duty is charged, only the punitive/additional tariff.
🎯 2. 3926.90.88.00 (Plastic Lockable Notebooks)
| Item | Detail |
|---|---|
| Base Tariff | Information Retrieval Failed (See Note Below) |
| Status | Error / Verify with Broker |
| Recommendation | High Risk. Since tax data is missing in the provided dataset, this code may have complex tariff implications or may be misclassified. |
📌 Analysis:
- ⚠️ CRITICAL WARNING: The dataset returns"Failed to retrieve tax information"for3926.90.88.00.
- In many cases, plastic articles under 3926 carry a 6.4% base duty (for some subheadings) + Section 301 tariffs (25%).
- DO NOT GUESS. If your product is plastic, you MUST request a formal Advance Ruling or consult a licensed customs broker to determine the exact base duty. It is NOT automatically 0%.
🎯 3. 8301.40.60.60 (If Classified as "Other Locks" - Standalone)
| Item | Detail |
|---|---|
| Base Tariff | 5.7% |
| Additional Tariff | 7.5% |
| Total Tax Rate | 13.2% |
| Applicability | Only if the lock itself is imported separately, not attached to a notebook. |
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Purpose |
|---|---|---|
| Product Photos | ✅ YES | Must clearly show the lock mechanism and the material (Paper vs. Plastic). |
| Material Declaration | ✅ YES | Explicitly state: "Notebook Cover Material: [Leather/Plastic/Paper]" and "Lock Material: Base Metal." |
| Commercial Invoice | ✅ YES | Description must read: "Paper Diary with Combination Lock, Bound" or "Plastic Lockable Journal." |
| HS Code Justification | ✅ YES | Provide a brief note explaining why Chapter 48 vs. Chapter 39 was chosen. |
| Origin Certificate | ❌ Optional | If claiming exemptions (rare for China-origin under 301), but good for audit trail. |
✅ 2. Declaration Strategy (The "Golden Rules")
| Scenario | Correct Declaration | ❌ Wrong Declaration | Consequence |
|---|---|---|---|
| Paper Diary with Metal Lock | 4820.10.20.10 "Bound Diaries with Lock" |
8301.40.60.60 "Locks" |
Under-declaration: Risk of penalty, back-tariff (13.2% vs 25% logic error, or vice versa depending on base duty). |
| Plastic Locked Journal | 3926.90.88.00 "Plastic Lockable Notebook" |
4820.10.20.10 "Diary" |
Over-declaration Risk: If actual base duty for 3926 is higher than 0%, you owe more. If lower, you overpaid. Data Missing in Dataset = High Audit Risk. |
| Lock Sold Separately | 8301.40.60.60 "Base Metal Lock" |
4820.10.20.10 |
Misclassification: Locks alone are 13.2%. Diaries are 25%. |
🔥 Pro Tip:
"Material is King, Lock is Queen."
If the notebook is paper, the lock is just an accessory → Chapter 48.
If the notebook is plastic, the lock is part of the plastic article → Chapter 39.
✅ 3. Special Handling for "Plastic" Items (3926.90.88.00)
Since the tax data is missing/errored in the system for this code:
1. Assume Base Duty > 0%: Do not assume it is 0% like the paper versions.
2. Verify Base Rate: Check the HTSUS for 3926.90.88.00 base rate (historically ~6.4% for some plastic articles, but varies by specific composition).
3. Apply Section 301: Add 25% (if subject) to the base rate.
4. Action: Do not self-classify blindly. Use a customs broker to verify the exact base duty for 3926.90.88.00 before shipping.
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code | Est. Total Tax (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4820.10.20.10 |
25.0% | Section 301 applies. High cost. |
| 🇪🇺 EU | 4820.10.20 |
~3-5% | No Section 301 equivalent. VAT applies separately. |
| 🇨🇳 China (Import) | 4820.10.20 |
~6-10% | Includes VAT (13%) + Customs Duty. |
| 🇬🇧 UK | 4820.10.20 |
~6% | Post-Brexit tariffs. Lower than US. |
📌 Conclusion:
- The US market is the most expensive for lockable notebooks due to the 25% punitive tariff.
- EU/UK are more favorable, with no equivalent "Section 301" tax.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Classifying a Paper Diary with a Lock as 8301.40.60.60 (Locks).
👉 Result: You pay 13.2% instead of 25%? NO! Actually, 8301.40.60.60 has a 5.7% base + 7.5% additional = 13.2%.
⚠️ WAIT: If you misclassify a 25% item as a 13.2% item, you are under-declaring. This leads to seizure, fines, and back-tariffs.
✅ Correct: Always use 4820.10.20.10 for bound diaries, regardless of the lock.
❌ Error 2: Assuming 3926.90.88.00 is duty-free because it says "Other."
👉 Result: Underpayment. The dataset shows "Error." Real-world data suggests base duties exist.
✅ Correct: Verify base duty with a broker.
❌ Error 3: Shipping a "Plastic Lockable Notebook" as 4820.10.20.10 to save on paperwork.
👉 Result: Customs may reclassify it to 3926.90.88.00 and assess different base duties.
✅ Correct: Be precise about material.
🎯 VII. Conclusion: Professional Compliance for Lockable Stationery
🎯 Remember This Mantra:
🔹 "Paper Diary + Lock = Ch 48 (25% Tax)"
🔹 "Plastic Journal + Lock = Ch 39 (Verify Base Duty!)"
🔹 "Standalone Lock = Ch 83 (13.2% Tax)"📌 Final Advice:
For US Imports from China:
1. Use4820.10.20.10for standard diaries.
2. Avoid plastic lockable notebooks (3926.90.88.00) unless you have confirmed the exact base duty, as it is NOT 0%.
3. Factor the 25% additional tariff into your pricing model.
4. Pre-clearance: Send product samples and photos to your customs broker before shipping.
📣 Immediate Action:
📞 Contact your Customs Broker with product photos.
📄 Confirm HS Code: Is it Paper (4820) or Plastic (3926)?
💰 Calculate Landed Cost: Include 25% tariff + freight + insurance.
🚀 Ensure Smooth Clearance: Accuracy saves money!
✨ Precision in Classification, Profit in Logistics!
💼 Don't let a 13-character HS Code cost you your margin!
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。