paper pad
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4819200040 | 35.0% | CN | US | 官方文档 |
| 4820104000 | 35.0% | CN | US | 官方文档 |
| 4820102020 | 35.0% | CN | US | 官方文档 |
| 4819600000 | 35.0% | CN | US | 官方文档 |
| 4819504060 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📓 Paper Pad (Stationery Sets / Note Pads)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Paper Pads"?
A "Paper Pad" (often referred to as a Sticky Note Set, Memo Pad, or Stationery Kit) is a common office supply item made primarily of paper. In international trade, its classification depends heavily on its form, intended use, and packaging nature.
Key Distinctions:
- Stationery/Office Use: If the pads are intended for writing notes, reminders, or memos, they are classified as stationery items.
- Packaging/Container Use: If the primary function is structural (e.g., a blank paper sleeve used as a container), they may fall under paper packaging.
⚠️ Critical Classification Point:
- If the product is a bound set of paper sheets (like a notepad) intended for writing/office use → Classify under 4820 (Notebooks, Letter Pads, Memo Pads).
- If the product is a loose sheet or wrapped item considered packaging or general paper articles → Classify under 4819 (Cartons, Boxes, Paper Packaging).
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Applicable Scenario | Classification Logic |
|--------|----------|--------------------------|
| 4820.10.40.00 | Notebooks, letter pads, memo pads, and similar articles, of paper | Standard Memo Pads: Bound paper sets for writing notes. | ✅ Primary Stationery: Fits the definition of "memo pads" and "stationery sets." |
| 4820.10.20.20 | Notebooks, letter pads, memo pads, and similar articles, of paper | Notebook Sets: Specifically aligned with "notebooks" and "memo pads" for office use. | ✅ Stationery Set: Focuses on the "set" aspect for office/stationery purposes. |
| 4819.20.00.40 | Packing, packaging, or holding articles, of paper or paperboard | Paper Packaging/Nested Sets: If the "pad" is viewed as a paper container or wrapper. | ⚠️ Packaging Logic: Treated as a paper container or packaging material. |
| 4819.60.00.00 | Other articles of paper, paperboard, cellulose wadding or webs of cellulose fibres | Other Paper Articles: General office paper products not specifically listed elsewhere. | ⚠️ General Paper: Used when it doesn't strictly fit the "memo pad" definition but is still paper-based office supply. |
| 4819.50.40.60 | Paper or paperboard containers, other than those of heading 4819.30 or 4819.40 | Paper Containers: If the pad is structured as a container (e.g., a box-like pad). | ⚠️ Container Logic: Treated as a paper container rather than a writing surface. |
🔍 Key Reminder:
- "Stationery" vs. "Packaging": If the product is sold as a writing tool (memo pad), 4820 is the most accurate and common classification.
- Avoid Misclassification: Do not classify a standard memo pad as "packaging" (4819) unless it is explicitly a blank paper container with no writing function.
- "Set" Attribute: If sold as a "set" of different colored pads, 4820.10.40.00 or 4820.10.20.20 are preferred due to the "stationery set" logic.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 November 10 onwards (including subsequent imports)
🎯 1. 4820.10.40.00 – Memo Pads / Stationery Sets
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Surtax | +25% (Under USITC Footnote 9903.88.01, Section 301) |
| IEEPA Surtax | +10% (Against Chinese/HK products, effective from Nov 10, 2025) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4820.10.40.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- "25% USITS Surtax": From the Section 301 investigation on Chinese goods.
- "10% IEEPA Surtax": Additional tariff under the International Emergency Economic Powers Act.
- Total 35%: This is a high tariff for office supplies. Pre-calculation is essential.
🎯 2. 4820.10.20.20 – Notebooks / Memo Pad Sets
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Surtax | +25% |
| IEEPA Surtax | +10% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4820.10.20.20 → FOOTNOTE:9903.88.01 |
📌 Note:
- Identical tariff structure to4820.10.40.00.
- Applies to all "notebook-style" memo pads, regardless of color or brand, if intended for writing.
🎯 3. 4819.20.00.40 – Paper Packaging/Containers
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Surtax | +25% |
| IEEPA Surtax | +10% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4819.20.00.40 → FOOTNOTE:9903.88.01 |
📌 Note:
- Even if classified as "packaging," the surtaxes remain the same.
- Only use this code if the item is not primarily for writing (e.g., a blank paper sleeve).
🎯 4. 4819.60.00.00 – Other Paper Articles
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Surtax | +25% |
| IEEPA Surtax | +10% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4819.60.00.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- A fallback category for paper office supplies that don't fit "memo pads" strictly.
- Still subject to the full 35% tariff.
🎯 5. 4819.50.40.60 – Paper Containers
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Surtax | +25% |
| IEEPA Surtax | +10% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4819.50.40.60 → FOOTNOTE:9903.88.01 |
📌 Note:
- Applies if the "pad" is structurally a container (e.g., a box made of paper).
- Same high tariff rate applies.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation List (Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Includes dimensions, number of sheets, adhesive type (if sticky notes), and packaging details. |
| ✅ Product Photos | ✔️ | Clear images showing the product, brand, and any "sticky" or "notepad" features. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Memo Pad," "Stationery Set," or "Notebook," not just "Paper." |
| ✅ Packing List | ✔️ | Detail the contents: e.g., "10 packs of memo pads, 100 sheets/pack." |
| ✅ Origin Certificate (CO) | ✔️ | If not from China, to check for preferential treatment (though 35% is high). |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Define Use, Specify Form, Avoid Vague Terms!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Standard Memo Pad | Memo Pad, Paper, Office Stationery → 4820.10.40.00 |
"Paper" → Ambiguous, risks reclassification. |
| Sticky Note Set | Sticky Note Pad Set, Self-Adhesive, Paper → 4820.10.40.00 |
"Sticker" → May be misclassified as labels. |
| Blank Paper Wrapper | Paper Sleeve, Packaging Material → 4819.20.00.40 |
"Notepad" → Misleading if not for writing. |
| Mixed Stationery Box | Stationery Set, Paper Notebooks → 4820.10.40.00 |
"Gift Set" → Vague, may trigger scrutiny. |
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Memo Pads | Provide client orders + design proofs to confirm "stationery" intent. |
| Sticky Notes vs. Stationery | Sticky notes are still "memo pads" under 4820, not "adhesives" (3506). |
| Large Bulk Packs | Ensure the description reflects the "set" nature to avoid being broken down into individual sheets. |
| Gift Sets | If the box is decorative but contains memo pads, declare as "Stationery Set" (4820). |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4820.10.40.00 |
35% (25% + 10%) | None specific | High tariff due to Section 301 + IEEPA. |
| 🇨🇳 China | 4820.10.40.00 |
5% | None | Low tariff, no surtaxes. |
| 🇪🇺 EU | 4820.10.90 |
0% | CE (if applicable) | No surtaxes. |
| 🇬🇧 UK | 4820.10.90 |
0% | UKCA | No surtaxes. |
| 🇯🇵 Japan | 4820.10.00 |
0% | None | No surtaxes. |
📌 Conclusion:
- USA is the only major market imposing high additional tariffs on paper stationery from China.
- Cost Impact: The 35% tariff significantly increases landed cost. Consider sourcing from Vietnam, Mexico, or Thailand for US-bound goods to potentially qualify for exemptions or lower rates.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "Memo Pads" as "Paper" (4802)
👉 Consequence: Incorrect classification, potential penalty, and delays.
👉 Fix: Use specific stationery codes (4820).
❌ Error 2: Misclassifying Sticky Notes as "Adhesives" (3506)
👉 Consequence: Different tariff rate, but wrong functional classification.
👉 Fix: Sticky notes are "memo pads" (4820), not general adhesives.
❌ Error 3: Ignoring the "Set" Aspect
👉 Consequence: If sold as a set, declaring individual items may trigger higher duties.
👉 Fix: Declare as "Stationery Set" to reflect the actual product.
❌ Error 4: Not Accounting for IEEPA 10% Surcharge
👉 Consequence: Unexpected 35% total duty instead of estimated 25%.
👉 Fix: Always include both USITC (25%) and IEEPA (10%) in cost calculations.
✅ Correct Practice:
"Paper Memo Pad, Self-Adhesive, 3x3 inch, 100 Sheets/Pack, Office Stationery, Model XYZ"
🎯 VII. Conclusion: Professional Declaration for Cost Efficiency
🎯 Remember the Mantra:
🔹 "Stationery is 4820, Packaging is 4819, Both face 35% in the US!"
🔹 "HS Code determines duty, 35% is the US standard, declare accurately to avoid fines!"
📌 Pro Tip:
If your memo pads are originally from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA Exemptions, reducing the tariff to 0%~5%.
Recommend applying for an Advance Ruling before shipping to ensure correct classification and mitigate customs risks.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
🚀 Let your paper pads clear customs smoothly, optimize costs, and boost profits!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every cent of your cost deserves precise calculation!
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。