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multi function sample book

CN → US
HS编码 关税税率 原产国 目的国 文档
490199 0.0% CN US 官方文档
490399 0.0% CN US 官方文档
4820500000 35.0% CN US 官方文档
4820900000 35.0% CN US 官方文档
4911100080 17.5% CN US 官方文档
4911914040 17.5% CN US 官方文档

商品图片

AI分析

📚 Multi-function Sample Book (Catalogs, Albums & Stationery)


🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 Part I: Product Definition & Classification: What Exactly is a "Multi-function Sample Book"?

A "Multi-function Sample Book" is a versatile printed product used in trade, manufacturing, and design industries. It serves multiple purposes: displaying product samples (fabric, swatches, materials), holding business cards, serving as a corporate brochure, or acting as a high-end notebook.

In international trade, it is not a single unified HS Code. Instead, it is classified based on its primary function and structure:

  1. Sample Albums/Collections: Designed to hold physical samples (e.g., fabric swatches, leather patches, paint chips).
    • Category: Stationery/Books for samples.
  2. Commercial Catalogs/Brochures: Printed matter advertising goods or containing detailed product listings.
    • Category: Printed matter/Trade advertising.
  3. Notebooks/Registers: Empty or ruled pages for writing, with covers for branding.
    • Category: Stationery/Notebooks.

⚠️ Key Distinction Point:
- If it is primarily a book of physical samples (holes, pockets, adhesives for attaching materials) → 4820.90.00.00
- If it is primarily a printed catalog (text/images describing products) → 4911.10.00.80
- If it is a generic notebook with a branded cover → 4820.90.00.00 (or 4820.10 if specific)


📦 Part II: HS Code Classification Matrix (2026 Latest Tariff Authority)

HS Code Product Description Applicable Scenario Primary Function
4820.50.00.00 Registers, account books, notebooks... Albums for samples or for collections (Specific Subheading) Dedicated sample albums, sketchbooks, photo albums Holding Samples/Sketches
4820.90.00.00 Albums for samples or for collections and book covers... Other General stationery, generic notebooks, non-specific binders General Stationery/Binding
4911.10.00.80 Other printed matter: Trade advertising material, commercial catalogs and the like Product catalogs, brochures, price lists, trade show handouts Printed Advertising/Info
4911.91.40.40 Other printed matter: Pictures, designs, photographs (Printed ≤20 years) High-quality design portfolios, art catalogs, vintage sample prints Printed Pictures/Designs
4901.99 Printed books, brochures... not elsewhere specified Generic printed matter without specific classification Generic Printed Matter
4903.99 Other printed books... intended for display or promotional purposes Promotional display books, kids' activity books Promotional Display

🔍 Critical Reminder:
- Do not confuse "Sample Albums" (Ch 48) with "Printed Catalogs" (Ch 49).
- If the item contains physical pockets/handles for samples, it belongs in Chapter 48 (Paper Articles).
- If it is purely printed pages (text/images) without physical sample attachment mechanisms, it belongs in Chapter 49 (Printed Matter).


💰 Part III: 2026 Latest Tariff Rate Details (Including Additional Duties)

Applicable Country: USA (US)
Country of Origin: China (CN)
Effective Date: 2025/2026 Tariff Schedule (Subject to current trade policy)

🎯 1. 4820.50.00.00 / 4820.90.00.00 —— Sample Albums & Stationery (Ch 48)

Item Content
Base Tariff 0.0% (Most Chapter 48 items have 0% base duty)
Section 301 Additional Tariff +25.0% (Retaliatory tariff on Chinese goods)
Total Tariff Rate 25.0%
Tax Calculation CIF Value × 25%
De Minimis Exemption? No (Not eligible for de minimis under current rules)
Legal Basis HTSUS 4820.50.00.00 / 4820.90.00.00 + Section 301 List 4

📌 Explanation:
- Paper-based sample books and albums are heavily scrutinized. Even though the base duty is 0%, the 25% Section 301 tariff makes them expensive to import into the US. - Risk: Customs may challenge the classification if the album is deemed "printed matter" (Ch 49) instead of "stationery" (Ch 48), but both currently face significant tariffs.

🎯 2. 4911.10.00.80 —— Trade Advertising Material / Catalogs (Ch 49)

Item Content
Base Tariff 0.0%
Section 301 Additional Tariff +7.5%
Total Tariff Rate 7.5%
Tax Calculation CIF Value × 7.5%
De Minimis Exemption? No
Legal Basis HTSUS 4911.10.00.80 + Section 301 List 4A

📌 Explanation:
- Commercial catalogs and trade advertising materials have a lower additional tariff (7.5%) compared to sample albums (25%). - Strategy: If the product is primarily a printed catalog rather than a physical sample holder, classify it under 4911.10.00.80 to save 17.5% in duties!

🎯 3. 4901.99 / 4903.99 —— Other Printed Matter (Error/Retrieval Failure in Source)

Item Content
Base Tariff N/A (See specific subheadings)
Additional Tariff Error/Failed to Retrieve
Total Tariff Rate Error
Recommendation Avoid using these generic codes if possible. They lack specificity and may trigger manual review by CBP (Customs and Border Protection).

📌 Warning:
- Generic codes like 4901.99 are often flagged for manual examination because they are too broad. - Always try to specify: Is it a catalog (4911.10)? A design print (4911.91)? - If the tax data is unavailable, assume the worst-case scenario (25%) for planning purposes unless you have an official Ruling.


🛠️ Part IV: Customs Clearance Practical Advice (Pitfall Avoidance Guide)

✅ 1. Documentation Checklist (Non-Negotiable)

Document Must Provide Description
Product Photos ✔️ Show the inside: Are there pockets for samples? Or just printed text?
Commercial Invoice ✔️ Clearly describe as: "Sample Book, Paper, With Plastic Pockets, No Goods Inside" OR "Printed Catalog, 50 Pages"
Function Statement ✔️ State primary use: "For displaying fabric swatches" vs "For displaying product specifications"
Material Composition ✔️ Paper type, binding type (spiral, glue, plastic), cover material

✅ 2. Classification Strategy (Key Logic)

🔥 "Sample Holder = Ch 48 (25%); Printed Catalog = Ch 49 (7.5%)"

Scenario Correct HS Code Tariff Impact Why?
Book with holes/pockets to attach fabric swatches 4820.50.00.00 / 4820.90.00.00 25% It is a "Stationery/Album" for samples
Book with printed pages showing product images/text 4911.10.00.80 7.5% It is "Trade Advertising Material"
Blank notebook with logo printed on cover 4820.90.00.00 25% It is a "Notebook/Stationery"
Portfolio of art prints/designs 4911.91.40.40 7.5% It is "Printed Pictures/Designs"

📌 Critical Tip:
- If you sell a "Sample Book" that is essentially a catalog (you print your products in it), classify it as 4911.10.00.80.
- Do NOT classify a printed catalog as a "Sample Album" (4820) just because it's called a "Sample Book" in your marketing. Customs looks at function, not name.

✅ 3. Special Cases

Case Handling Advice
Mixed Product (e.g., Catalog + Attached Swatch) CBP may classify based on principal function. If swatches are integral, it may go to Ch 48. If swatches are optional/add-on, keep Ch 49.
Empty vs. Filled Ensure the invoice states "Empty" or "No Sample Goods". If filled with samples, the samples themselves may be dutiable separately!
Promotional Free Goods If sent as free samples, still declare value. Duty applies based on value.

🌍 Part V: Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Certification Notes
🇺🇸 USA 4820.90.00.00 / 4911.10.00.80 25% (Ch 48) / 7.5% (Ch 49) N/A High Tax Risk! Choose Ch 49 if possible.
🇨🇳 China 4820.90.00.00 5% - 9% N/A Standard import duty.
🇪🇺 EU 4820.90.00.00 5% CE (if electronics involved) No Section 301 equivalent.
🇦🇺 Australia 4820.90.00.00 5% N/A Low duty.
🇯🇵 Japan 4820.90.00.00 0% - 3% N/A Favorable rates.

📌 Conclusion:
- USA is the most expensive market due to Section 301 tariffs.
- Optimization Strategy: For the US market, aggressively classify printed catalogs as 4911.10.00.80 (7.5%) instead of "Sample Albums" (4820 - 25%). This saves 17.5% in duties.


📌 Part VI: Common Errors & Pitfalls (Blood Tears Lesson)

Error 1: Classifying a printed catalog as a "Sample Album" (4820)
👉 Consequence: Pay 25% instead of 7.5%. Overpaid 17.5%!

Error 2: Using generic code 4901.99 without specific description
👉 Consequence: CBP manual review, delay in clearance, potential reclassification with penalties.

Error 3: Shipping sample books filled with actual products
👉 Consequence: The products inside are also dutiable. Misdeclaring as "empty book" is fraud.

Correct Practice:

"Paper Sample Book, Empty, With Plastic Pockets, For Displaying Fabric Swatches" → 4820.90.00.00 (25%)
"Printed Product Catalog, 100 Pages, Glossy Paper" → 4911.10.00.80 (7.5%)


🎯 Part VII: Conclusion: Precision Saves Money!

🎯 Remember the Mantra:

🔹 "Pockets for Samples = 25% (Ch 48)"
🔹 "Pages for Info = 7.5% (Ch 49)"
🔹 "Don't let the name fool you; let the function guide you!"


📌 Pro Tip:
If your product is a hybrid (e.g., a catalog with a small sample card included), consider declaring them separately: 1. Catalog: 4911.10.00.80 (7.5%)
2. Sample Card: 4820.90.00.00 (25%)
This may optimize total duty if the volume of printed material is higher than the physical sample.


📣 Immediate Action:

📞 Consult with a Customs Broker to confirm the primary function of your product.
🚀 Save 17.5% in US Duties by correct classification!


Professional Clearance Starts with Accurate Classification!
💼 Every Dollar Saved is Pure Profit!

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。