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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: 9610Base 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: 4420Base 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: 4420Base 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 under 4420.19.00.00. 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: 8471Base 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%: Choose 4420.19 over 4420.90, and 9610 for 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 between 4420.19 and 4420.90.


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。

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。