scratch paper
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4820104000 | 10.0% | CN | US | 官方文档 |
| 4820900000 | 35.0% | CN | US | 官方文档 |
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AI分析
📝 Scratch Paper & Stationery Items: Comprehensive HS Code Guide & 2026 Customs Clearance Strategy
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Scratch Paper"?
In international trade, "Scratch Paper" is rarely a standalone customs term. Instead, it is classified under paper stationery articles. Depending on its format (loose sheets, pad, book, or notebook), it falls into different subheadings within Chapter 48.
The provided <DATA> contains two HS Codes for paper stationery:
1. 4820.10.40.00: For specific registered/notebook-style items.
2. 4820.90.00.00: For "Other" paper stationery items (often the default for loose scratch paper or non-specific pads).
⚠️ Key Distinction:
- If the product is a bound notebook, diary, ledger, or loose-leaf binder with specific functions → It likely falls under 4820.10.40.00.
- If the product is loose scratch paper, simple memo pads, or unbound paper sets → It likely falls under 4820.90.00.00.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenarios | Binding/Form |
|---|---|---|---|
4820.10.40.00 |
Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles; Other | Bound notebooks, legal pads, ledger books, memo pads with binding | ✅ Bound/Book-form |
4820.90.00.00 |
Other registers, account books, notebooks...; Albums; Book covers | Loose scratch paper sheets, simple unbound memo pads, loose-leaf refill paper | ❌ Loose/Unbound/Other |
🔍 Important Reminder:
- "Scratch Paper" as loose sheets or simple stapled pads without complex structure usually falls under 4820.90.00.00.
- If the "scratch paper" is bound into a notebook format (e.g., a small pad for quick notes), it may be classified under 4820.10.40.00.
- Do not misclassify loose paper as notebooks to avoid customs delays.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Duties & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Ongoing (See tax details below)
🎯 1. 4820.10.40.00 — Registers, Notebooks, Letter Pads, Diaries, etc.
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Additional Tariff | +25.0% (Section 301 Tariffs) |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Applicable (For China-origin goods under Section 301) |
| Legal Basis | USITC:4820.10.40.00 → Section 301: Footnote 9903.88.01 |
📌 Explanation:
- The 0% base tariff applies to standard paper stationery.
- The 25% additional tariff is imposed under Section 301 of the Trade Act on certain Chinese imports.
- Total rate is 25%, which is moderate compared to electronics but still significant for low-margin paper products.
🎯 2. 4820.90.00.00 — Other Paper Stationery Articles (Including Loose Scratch Paper)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Additional Tariff | +25.0% (Section 301 Tariffs) |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Applicable (For China-origin goods under Section 301) |
| Legal Basis | USITC:4820.90.00.00 → Section 301: Footnote 9903.88.01 |
📌 Explanation:
- This code covers "Other" paper stationery not specified in 4820.10, including loose scratch paper, unbound memo pads, and file covers.
- Same 25% total tariff applies.
- Even though the base tariff is 0%, the 25% additional duty makes the total cost higher than domestic paper.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Required Documentation Checklist (Non-negotiable)
| Document | Mandatory | Explanation |
|---|---|---|
| ✅ Product Description | ✔️ | Must specify: "Scratch Paper," "Memo Pad," or "Notebook" |
| ✅ Material Composition | ✔️ | Specify paper weight (GSM), type (recycled, kraft, white) |
| ✅ Binding Type | ✔️ | Clearly state if "bound," "loose," "spiral," or "stapled" |
| ✅ Commercial Invoice | ✔️ | Must match HS Code and value |
| ✅ Packing List | ✔️ | Detail quantity per carton |
| ✅ Origin Certificate | ✔️ | If applicable, to prove origin (China) |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 “Form Determines Code, Binding Is Key, 25% Duty Always Applies to CN!”
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Loose Scratch Paper Sheets | 4820.90.00.00 |
Misdeclare as "Notebook" → 4820.10.40.00 |
| Stapled Memo Pad | 4820.90.00.00 or 4820.10.40.00 (depends on structure) |
Vague description "Paper" → Risk of misclassification |
| Bound Notebook | 4820.10.40.00 |
Misdeclare as "Loose Paper" → 4820.90.00.00 |
| File Covers/Binders | 4820.90.00.00 |
Misdeclare as "Office Furniture" → Wrong chapter |
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Shipment (Notebooks + Loose Paper) | Declare each item separately under its correct HS Code. Do not mix. |
| Custom-Printed Scratch Paper | Ensure description includes "Printed" but retains HS Code 4820.xx. Printing does not change classification. |
| High-Volume Bulk Imports | Consider Advance Ruling from CBP to confirm classification of unique formats. |
| De Minimis (Section 321) | ❌ Do not rely on de minimis for China-origin goods under Section 301. The 25% duty applies regardless of value. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4820.10.40.00 / 4820.90.00.00 |
25% (China) | None specific | Section 301 applies. No FTA benefits for CN. |
| 🇨🇳 China | 4820.10 / 4820.90 | 0-8% | CCC (if applicable) | No additional duties. |
| 🇪🇺 EU | 4820.10 / 4820.90 | 0% | CE (if office machines) | Most paper goods have 0% duty in EU. |
| 🇬🇧 UK | 4820.10 / 4820.90 | 0-5% | UKCA | Post-Brexit rules apply. |
| 🇨🇦 Canada | 4820.10 / 4820.90 | 0% | None | No significant additional duties. |
📌 Conclusion:
- USA is the only major market with a 25% additional tariff on these items from China.
- EU, UK, Canada, and China have significantly lower or zero tariffs.
- Consider supply chain diversification if targeting the US market to avoid 25% duty.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring "Scratch Paper" as "Office Supplies" under generic code
👉 Consequence: Customs may reclassify, causing delays or penalties.
✅ Fix: Use precise HS Codes: 4820.10.40.00 or 4820.90.00.00.
❌ Mistake 2: Assuming de minimis applies to China-origin paper goods
👉 Consequence: 25% duty still applies. Unexpected costs at border.
✅ Fix: Factor in 25% duty for all China-origin paper stationery to US.
❌ Mistake 3: Mixing bound and loose paper in one HS Code declaration
👉 Consequence: Customs may audit entire shipment.
✅ Fix: Separate items by binding type and declare separately.
🎯 VII. Conclusion: Precision Classification, Cost Savings, Smooth Clearance
🎯 Remember the Mnemonic:
🔹 “Loose Paper = 4820.90, Bound Book = 4820.10, 25% Duty for US, Always Check Binding!”
🔹 “Paper is Simple, Duty is 25%, Misclassification Costs Time!”
📌 Pro Tip:
If your paper products are originating from Vietnam, Mexico, or EU countries, you may qualify for 0% or reduced tariffs under various FTAs.
Recommendation: Apply for Advance Ruling from CBP if your product format is unique.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide product samples + Apply for HS Code Advance Ruling
🚀 Ensure your scratch paper enters the US market compliantly, efficiently, and profitably!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every cent saved in duty 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。