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:
- Sample Albums/Collections: Designed to hold physical samples (e.g., fabric swatches, leather patches, paint chips).
- Category: Stationery/Books for samples.
- Commercial Catalogs/Brochures: Printed matter advertising goods or containing detailed product listings.
- Category: Printed matter/Trade advertising.
- 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 like4901.99are 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 as4911.10.00.80(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!
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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。