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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:

  1. 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.
  2. 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 under 4820.10.20.10 or .60 because the paper content is the primary value.
- If the product is marketed as a "plastic locked journal" or has significant plastic structural components, 3926.90.88.00 is 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:4820.10.20.10FOOTNOTE: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" for 3926.90.88.00.
- 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. Use 4820.10.20.10 for 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。

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。