painting board
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9610000000 | 13.5% | CN | US | 官方文档 |
| 4420190000 | 13.2% | CN | US | 官方文档 |
| 4420908000 | 38.2% | CN | US | 官方文档 |
| 8471609050 | 35.0% | CN | US | 官方文档 |
| 8471601050 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🎨 Painting Boards (Art Supplies & Digital Tablets)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
📌 I. Product Definition & Classification: Do You Really Understand "Painting Boards"?
In international trade, the term "Painting Board" is ambiguous and can refer to two entirely different types of goods: 1. Traditional Art Supplies: Physical boards made of wood, cardboard, or other materials used for sketching or painting. 2. Digital Graphics Tablets: Electronic input devices used by designers and artists to connect to computers.
⚠️ Critical Distinction Point:
- If it is a physical surface (wood, cardboard) for manual art → Classified under Chapter 96 (Miscellaneous Manufactured Articles) or Chapter 44 (Wood and Wood Products).
- If it is an electronic device with a stylus for data input → Classified under Chapter 84 (Nuclear Reactors, Boilers, Machinery).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the specific characteristics and materials of your product, here are the four possible classification paths and their corresponding tax implications.
| HS Code | Product Description | Material/Type | Total Tax Rate | Key Classification Logic |
|---|---|---|---|---|
9610.00.00.00 |
Drawing/Placards | General writing/painting surfaces in board form. | 13.5% | Standard art supply board, not specifically wooden decorative items. |
4420.19.00.00 |
Wooden Painting Boards | Wooden boards inferred as decorative/art accessories. | 13.2% | Made of wood, but classified as decorative articles or artistic aids rather than general wooden boards. |
4420.90.80.00 |
Wooden Boards (General) | Wooden board products under decorative/craft categories. | 38.2% | Generic wooden board products; attracts high additional tariffs due to trade disputes. |
8471.60.10.50 |
Digital Graphics Tablet (I/O Unit) | Electronic input device for data processing. | 35.0% | An electronic peripheral used as an input/output unit for computers. |
8471.60.90.50 |
Digital Drawing Board | Input device for automatic data processing machines. | 35.0% | Classified specifically as an input device for ADP machines. |
🔍 Key Reminder:
- Physical Wooden Boards: The tax rate varies significantly based on whether it is classified as a "decorative article" (13.2%) or a "general wooden board" (38.2%). The distinction lies in the specific usage and finish. - Electronic Tablets: Regardless of whether it's branded as a "drawing tablet" or "graphics tablet," if it has electronic circuits for data input, it falls under Chapter 84 and faces a flat 35% total tax rate.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 9610.00.00.00 —— Traditional Painting Boards (Non-Wood or General Board)
| Item | Content |
|---|---|
| Base Duty Rate | 3.5% (ad valorem) |
| Section 301 Surcharge | 0.0% (No additional 25% tariff applied) |
| Section 301 (122 Clause) | +10% (Specific tariff for this category) |
| Total Effective Rate | 13.5% |
| Tax Calculation | CIF Value × 13.5% |
| De Minimis Eligibility | ❌ No (Usually excluded for art supplies from China under certain trade actions) |
| Legal Basis Path | Section 301: 9610 → Base Rate: 3.5% → Add-on: 10% |
📌 Explanation:
- This code attracts a 10% surcharge under specific trade clauses (often referred to as 122 clause or similar specific add-ons depending on the exact HTSUS footnote), but does not incur the heavy 25% Section 301 tariff. - Total 13.5% is relatively moderate compared to other categories.
🎯 2. 4420.19.00.00 —— Wooden Art Boards (Decorative/Accessory Classification)
| Item | Content |
|---|---|
| Base Duty Rate | 3.2% (ad valorem) |
| Section 301 Surcharge | 0.0% (No additional 25% tariff applied) |
| Section 301 (122 Clause) | +10% |
| Total Effective Rate | 13.2% |
| Tax Calculation | CIF Value × 13.2% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Section 301: 4420 → Base Rate: 3.2% → Add-on: 10% |
📌 Strategy Tip:
- If your wooden board can be argued as a "decorative art accessory" rather than a "general wooden board," you save 25% in tariffs! - Ensure your product description emphasizes its use as an artistic aid or decorative item, not just a raw wooden board.
🎯 3. 4420.90.80.00 —— General Wooden Boards (High Risk Category)
| Item | Content |
|---|---|
| Base Duty Rate | 3.2% (ad valorem) |
| Section 301 Surcharge | +25% (Heavy penalty applied) |
| Section 301 (122 Clause) | +10% |
| Total Effective Rate | 38.2% |
| Tax Calculation | CIF Value × 38.2% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Section 301: 4420 → Base Rate: 3.2% → 301 Penalty: 25% → Add-on: 10% |
🚨 Critical Warning:
- This classification attracts the full 25% Section 301 tariff PLUS an additional 10%. - Avoid this code if your product can be classified under4420.19.00.00. Misclassification here adds 25% to your cost base.
🎯 4. 8471.60.10.50 & 8471.60.90.50 —— Electronic Graphics Tablets
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Section 301 Surcharge | +25% |
| Section 301 (122 Clause) | +10% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Section 301: 8471 → Base Rate: 0% → 301 Penalty: 25% → Add-on: 10% |
📌 Note:
- Even though the base duty is 0%, the 25% Section 301 tariff is mandatory for Chinese-origin electronics. - All electronic input devices (graphics tablets, drawing pens) fall here. There is no advantage to splitting components; the whole unit is taxed at 35%.
🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must clearly state: Material (Wood vs. Electronic), Function (Manual Art vs. Data Input). |
| ✅ Photos of Product & Label | ✔️ | Show the brand, model, and any "Made in China" labels. For electronics, show ports/interface. |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code logic (e.g., "Wooden Art Board" vs. "Digital Graphics Tablet"). |
| ✅ Packing List | ✔️ | Detail contents to prove it's a single functional unit. |
| ✅ Material Declaration | ✔️ | For wooden boards: Specify wood type. For tablets: Specify electronic components. |
✅ 2. Declaration Strategy (Key Mnemonic)
🔥 "Wood vs. Wire, Art vs. Data, Check the 25%!"
| Scenario | Correct HS Code | Incorrect Action | Risk |
|---|---|---|---|
| Wooden Board for Drawing | 4420.19.00.00 (13.2%) |
Declaring as General Wood Board (4420.90.80.00) |
+25% Tax Increase |
| Non-Wood Board (Cardboard/Plastic) | 9610.00.00.00 (13.5%) |
Declaring as Wood Board | Potential inspection delay |
| Electronic Graphics Tablet | 8471.60.10.50 (35.0%) |
Declaring as "Art Supply" (9610) |
Severe Penalty/Smuggling Charge |
| Tablet Stand Only | 8471.60.90.50 or 9403 |
Declaring as Tablet | Misclassification |
✅ 3. Special Case Handling
| Situation | Recommendation |
|---|---|
| Mixed Package (Wood Board + Digital Pen) | If sold as a kit, customs may classify the whole kit based on its "essential character." If the tablet is the main value, declare as 8471. |
| Unfinished Wooden Boards | Ensure they are not classified as "raw timber" (4407) but as "boards." Use 4420 if decorative. |
| Software Bundled with Tablet | The software itself is not taxed separately if bundled with the hardware. Declare as hardware only. |
| OEM Custom Wooden Boards | Provide design proofs to justify 4420.19.00.00 (decorative/artistic) vs. 4420.90.80.00 (general). |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Approx. Duty | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9610 / 4420 / 8471 |
13.2% - 38.2% | FDA (if food contact), Prop 65 (wood) | High trade barriers for China. |
| 🇨🇳 China | 9610 / 4420 / 8471 |
0% - 10% | CCC (for electronics) | Low import duty, high VAT. |
| 🇪🇺 EU | 9610 / 4420 / 8471 |
0% - 6% | CE (for electronics), FSC (wood) | No Section 301 equivalent. |
| 🇦🇺 Australia | 9610 / 4420 / 8471 |
0% - 5% | RCM (for electronics) | Generally low duties. |
📌 Conclusion:
- USA is the most expensive market due to Section 301 tariffs (25%) and 122 clause (10%). - Electronics (8471) and General Wood (4420.90) are hit hardest. - Art-specific Wooden Boards (4420.19) and General Boards (9610) are relatively cheaper to import into the US.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring a Graphic Tablet as a "Painting Board" under 9610.
👉 Consequence: Customs will reclassify it as 8471, applying 35% tax + penalties for misdeclaration.
👉 Correction: Clearly declare as "Electronic Graphics Tablet, Model XYZ."
❌ Error 2: Declaring a Generic Wooden Board as "Decorative Art Board" (4420.19) to avoid the 25% tariff.
👉 Consequence: If customs determines it's a standard board, they will apply 4420.90 (38.2%).
👉 Correction: Provide design specifications proving artistic/decorative intent for 4420.19.
❌ Error 3: Splitting a Tablet + Pen + Driver into separate packages.
👉 Consequence: Each item taxed separately, potentially higher total duty + handling fees.
👉 Correction: Declare as a single unit if sold together.
✅ Correct Practice:
"Digital Graphics Tablet, 10x6 inch, USB-C, Battery-free Pen, for Computer Design, Model ABC, FCC Certified"
vs.
"Solid Oak Art Board, 12x16 inch, Primed Canvas Surface, for Oil Painting"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 "Wood Decor 13, Wood General 38, Elec Tablet 35, Art Board 13.5!"
🔹 "Misclassification costs 25%: Choose4420.19over4420.90, and9610for non-wood."
📌 Pro Tip:
If you are importing wooden boards, provide design drawings to support the 4420.19.00.00 classification (13.2% tax) instead of 4420.90.80.00 (38.2% tax). This saves 25% on duty!
📣 Immediate Action:
📞 Contact your customs broker with product photos and material specs.
🚀 Get an Advance Ruling if the classification is ambiguous between4420.19and4420.90.
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Profit Margin Depends on the HS Code!
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。