multiplication chart
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4911996000 | 17.5% | CN | US | 官方文档 |
| 4911914040 | 17.5% | CN | US | 官方文档 |
| 3926901000 | 20.9% | CN | US | 官方文档 |
| 9017900132 | 0.0% | CN | US | 官方文档 |
| 3926100000 | 15.3% | CN | US | 官方文档 |
AI分析
📊 Multiplication Chart (The Ultimate Guide to Classification & Clearance)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Strategy
📌 I. Product Definition & Classification: Do You Really Understand a "Multiplication Chart"?
A "Multiplication Chart" (often called a Times Table or Number Grid) is a fundamental educational tool used in mathematics. In international trade, its classification is not straightforward because it depends entirely on its physical form and material. It can be a simple printed paper, a plastic board, or a wooden plaque. Misclassification can lead to massive tariff differences (from 0% to 35%+).
There are two main forms:
- Printed Paper/Educational Print (The most common): Flat, paper-based, containing only information/text/images. → HS 4911
- Physical Board/Tool (Durable/3D): Made of plastic, wood, or other materials, often rigid, possibly tactile. → HS 3926 / 9017
⚠️ Critical Distinction Point: - If it is just a sheet of paper (or laminated but fundamentally paper/print) → Classify under Chapter 49 (Printed Books/Papers). - If it is a plastic board, wooden board, or 3D object used as a teaching aid → Classify under Chapter 39 (Plastics) or Chapter 90 (Instruments).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Match)
| HS Code | Product Description | Material/Form | Applicable Scenario |
|---|---|---|---|
4911.99.60.00 |
Other printed matter (Charts) | Paper-based, Printed | Standard paper multiplication charts, posters, laminated paper charts. |
4911.91.40.40 |
Other printed matter (Pictures/Designs) | Paper-based, Printed | Charts categorized as "other pictures" or specific design prints on paper. |
3926.90.10.00 |
Other articles of plastic | Plastic Board/Wooden Board (Plastic classification logic) | Rigid plastic boards, wooden boards (classified as articles), or non-paper educational boards. |
9017.90.01.32 |
Parts and accessories of instruments | Mathematical Instrument Part | Treated as a "Mathematical Calculation Auxiliary Tool" (instrument accessory). |
3926.10.00.00 |
Articles of plastic for office/school | Plastic Office/School Supplies | Plastic teaching aids specifically for school/office use (e.g., plastic dry-erase boards with grids). |
🔍 Key Reminder: - Paper Products: If the primary value is the printing/information, use 4911. This is usually the safest and lowest tariff route for standard paper charts. - Plastic/Board Products: If the primary value is the material/form (e.g., a durable plastic board you can wipe clean), use 3926. - Instrument Accessory: If it is part of a specialized educational kit or considered a "tool" for calculation (rare for simple charts, but possible for advanced abacus-like boards), it might fall under 9017.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 4911.99.60.00 & 4911.91.40.40 —— Printed Paper/Educational Charts
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 (Added Tariff) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligible? | ✅ Yes (Generally applicable for small shipments if under $800, subject to specific enforcement rules) |
| Legal Basis Path | Section 301: 4911.99.60.00 → Section 122: 10% |
📌 Explanation: - Base Rate 0%: Paper products usually have low base duties. - Section 301 (7.5%): Standard US trade war tariff on Chinese goods. - Section 122 (10%): Specific additional tariff applied to certain Chinese imports. - Total: 17.5%. This is the standard rate for paper-based charts.
🎯 2. 3926.90.10.00 —— Plastic/Wooden Boards (Non-Paper)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 (Added Tariff) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Eligible? | ✅ Yes (Check specific carrier policies) |
| Legal Basis Path | Section 301: 3926.90.10.00 → Section 122: 10% |
📌 Note: - Plastic boards are more expensive than paper charts due to the higher base duty (3.4% vs 0%). - Even if it's just a "plastic sheet" with numbers, if it's not classified as "printing," it falls here.
🎯 3. 3926.10.00.00 —— Plastic Office/School Supplies
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 (Added Tariff) | 0.0% (Note: Some specific plastic items may be excluded or have lower 301 rates, but based on data: 0.0%) |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Eligible? | ✅ Yes |
| Legal Basis Path | Section 122: 10% |
📌 Optimization Opportunity: - If your product can be clearly defined as "Plastic articles for office or school use" (e.g., a specific plastic teaching grid), you may qualify for this 15.3% rate, which is lower than the 20.9% plastic board rate. - Key: Must demonstrate it is specifically for "school/office" use.
🎯 4. 9017.90.01.32 —— Mathematical Instrument/Accessory
| Item | Content |
|---|---|
| Base Tariff | "The rate applicable to the article of which it is a part or accessory" |
| Section 301 (Added Tariff) | +25.0% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | Highly Variable (Often 35%+) |
| Tax Calculation | Base Rate + 35% |
| De Minimis Eligible? | ❌ Likely No (High-risk classification) |
| Legal Basis Path | Section 301: 9017.90.01.32 → Section 122: 10% |
📌 Warning: - This classification treats the chart as a part of a mathematical instrument. - Base Tariff is unclear ("rate applicable to the article..."), but the Section 301 tariff is 25% (much higher than 7.5% for paper/plastic). - Total Effective Rate is likely >35%. Avoid this classification unless it is strictly a component of a larger instrument.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Document Preparation Checklist (Must-Haves)
| Document | Required | Description |
|---|---|---|
| ✅ Product Description | ✔️ | Clearly state: "Multiplication Chart, Paper-based, Grade School Educational Aid." |
| ✅ Material Composition | ✔️ | Specify: "100% Paper" or "Plastic Board, 5mm thick." Do not leave it vague. |
| ✅ Product Photos | ✔️ | Show the front (chart), back (label), and scale (ruler next to it) to prove it's flat (paper) or rigid (plastic). |
| ✅ HS Code Justification | ✔️ | Brief note: "Item is printed on paper, primarily valued for informational content, classified under 4911." |
| ✅ Commercial Invoice | ✔️ | Must match the HS Code exactly. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Paper is 4911, Plastic is 3926, Don't Mix Up!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Standard Paper Chart | HS 4911.99.60.00 |
Classifying as "Educational Toy" (HS 9503) → High Risk, High Tariff |
| Laminated Paper Chart | Still HS 4911 |
Classifying as "Plastic" (HS 3926) → Unnecessary Higher Duty (20.9% vs 17.5%) |
| Plastic Teaching Board | HS 3926.90.10.00 |
Classifying as "Paper" → Contradiction, Audit Risk |
| Plastic Grid for Office | HS 3926.10.00.00 |
Classifying as "General Plastic" → Might miss lower 301 rate if applicable |
| Part of a Math Kit | HS 9017.90.01.32 |
AVOID unless it's a true instrument part. Too expensive. |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Multi-Pack (Books + Charts) | If bundled, the primary character determines the HS Code. If it's a "Workbook" with charts, it might be 4901/4903. If separate, declare separately. |
| Digital PDF Sold Physically | If shipped on USB/CD, it's an electronic storage medium (HS 8523/8524), not a chart. |
| Custom Wooden Board | If hand-carved or artistic, it might be HS 4420 (Wooden Decorative Articles). Check base rate. |
| OEM for School District | Provide Purchase Order from School District to prove "School Use" for 3926.10.00.00 optimization. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4911.99.60.00 (Paper) |
17.5% | Best option for paper. |
| 🇺🇸 USA | 3926.90.10.00 (Plastic) |
20.9% | Higher for plastic. |
| 🇨🇳 China | 4911.99.90.90 |
0% | Import duty 0%. VAT 13%. |
| 🇪🇺 EU | 4911.99.30 |
0% - 1.7% | Generally low duty. |
| 🇬🇧 UK | 4911.99.00 |
0% | Post-Brexit, many education items 0%. |
| 🇦🇺 Australia | 4911.99.00 |
5% | GST 10% applies. |
📌 Conclusion: - USA is the most complex market due to Section 301 and Section 122 tariffs. - Paper products (4911) are significantly cheaper to import into the US than plastic boards (3926) or instrument parts (9017). - Always prefer Paper (4911) if possible. It offers the lowest tariff (17.5%) and the most straightforward declaration.
📌 VI. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Classifying a plastic board as "Paper" to save taxes. 👉 Consequence: Customs inspection reveals material mismatch → Penalty + Retention + Re-classification Fee.
❌ Error 2: Classifying a simple paper chart as "Educational Toy" (HS 9503). 👉 Consequence: Toys have different safety standards (CPSIA) and potentially different tariffs. Unnecessary compliance burden.
❌ Error 3: Using "Math Aid" as the product name without material specification. 👉 Consequence: Customs ambiguity → Delay in Clearance.
❌ Error 4: Ignoring Section 122 Tariff. 👉 Consequence: Failing to account for the extra 10% → Profit Margin Erosion.
✅ Correct Practice:
"Multiplication Chart, Paper, 8.5x11 inches, Educational Aid, Printed in China, HS Code 4911.99.60.00"
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Paper is 4911 (17.5%), Plastic is 3926 (20.9%), Instrument is 9017 (Expensive!)." 🔹 "Material Matters! Paper is Cheaper than Plastic in the US." 🔹 "Declare Accurately, Avoid Penalties, Maximize Profit!"
📌 Pro Tip: If you are shipping small quantities (under $800) via courier (DHL/FedEx/USPS), ensure the HS Code is listed correctly on the commercial invoice. While De Minimis may apply, correct classification prevents post-entry audits.
📣 Immediate Action:
📞 Consult a Customs Broker if your product is a mix of materials (e.g., Paper with Plastic Lamination). 🚀 Choose Paper Packaging for your charts if possible to stay in the 17.5% bracket. 💼 Your Bottom Line Depends on This 4-Digit Code!
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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。