HS Code 9804.00 : Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale is 9804.00. Under the 2026 China (GACC / 中国海关), the representative MFN general duty rate is 12.00 % [GACC / 税委会 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 98
Articles imported by or for the account of any person arriving in the United States from a foreign country
Heading 9804
Articles imported by or for the account of any person arriving in the United States from a foreign country
Subheading .00
.00
Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
China (GACC / 中国海关 Tariff 2026)
9804.00.00
MODULE 5: CHINESE IMPORT DUTY & TAX BREAKDOWN (LANDED COST STACK)
🇨🇳 RCEP PREFERENTIAL TARIFF ELIGIBILITY
Qualifying originating goods from RCEP member countries (ASEAN, Japan, South Korea, Australia, New Zealand) satisfying product-specific rules enter China under RCEP preferential rates with a valid Certificate of Origin.
Official GACC Rulings: Request a General Administration of Customs [GACC Advance Ruling (海关预裁定) ↗]
Notice: Chinese customs entry, MFN tariffs, provisional rates, VAT, and Consumption Tax are governed by GACC (海关总署) and the Customs Tariff Commission of the State Council (税委会). Always declare entry via an authorized Customs Broker (报关行) on the China International Trade Single Window (国际贸易单一窗口).
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 9804.00
Receive an automated email notification whenever GACC or 税委会 publishes duty rate adjustments or customs notices for 9804.00.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Chinese Trade Remedies (MOFCOM AD/CVD) & Safeguards
MOFCOM Anti-Dumping Status
Standard GACC Tariff
MOFCOM Trade Remedy Investigation
Standard Statutory Clearance
CCC Certification / CIQ Status
Standard Customs Supervision
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| RCEP | Regional Comprehensive Economic Partnership (RCEP) | Free / Preferential | Must satisfy RCEP product-specific origin rules and certificate of origin. |
| ACFTA | China-ASEAN Free Trade Area (ACFTA) | Free / Preferential | Form E Certificate of Origin issued by ASEAN authority. |
| ChAFTA | China-Australia Free Trade Agreement (ChAFTA) | Free | ChAFTA Certificate of Origin or declaration on origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale
MODULE 11: GACC Advance Ruling (海关预裁定)
Legally binding tariff classification decisions issued by General Administration of Customs of China (GACC) for HS 9804.00.
Query official GACC Customs Advance Ruling (海关预裁定) portal criteria:
Search Official GACC Portal for 9804.00 →US National HTS Tariff Lines (9804.00)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 9804.00.05 | Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale | Free | Free | Free | — |
| 9804.00.10 | Professional books, implements, instruments and tools of trade, occupation or employment, which have been taken abroad by him or for his account | Free | Free | Free | — |
| 9804.00.15 | Professional books, implements, instruments and tools of trade, occupation or employment (not including theatrical scenery, properties or apparel, and not including articles for use in any manufacturing establishment, for any other person or for sale), owned and used by him abroad | Free | Free | Free | — |
| 9804.00.20 | Wearing apparel, articles of personal adornment, toilet articles and similar personal effects; all the foregoing, if actually owned by and in the possession of such person abroad at the time of or prior to his departure for the United States, and if appropriate for his own personal use and intended only for such use and not for any other person nor for sale | Free | Free | Free | — |
| 9804.00.25 | Articles imported by or for the account of any person arriving in the United States from a foreign country, Not over 50 cigars, or 200 cigarettes, or 2 kilograms of smoking tobacco or a proportionate amount of each, and not over 1 liter of alcoholic beverages, when brought in by an adult nonresident for his own consumption | Free | Free | Free | — |
| 9804.00.30 | Not exceeding $100 in value of articles (not including alcoholic beverages and cigarettes but including not more than 100 cigars) accompanying such person to be disposed of by him as bona fide gifts, if such person has not claimed an exemption under this subheading 9804.00.30 within the 6 months immediately preceding his arrival and he intends to remain in the United States for not less than 72 hours | Free | Free | Free | — |
| 9804.00.35 | Automobiles, trailers, aircraft, motorcycles, bicycles, baby carriages, boats, horse-drawn conveyances, horses and similar means of transportation, and the usual equipment accompanying the foregoing; any of the foregoing imported in connection with the arrival of such person and to be used in the United States only for the transportation of such person, his family and guests, and such incidental carriage of articles as may be appropriate to his personal use of the conveyance | Free | Free | Free | — |
| 9804.00.40 | Not exceeding $200 in value of articles (including not more than 4 liters of alcoholic beverages) accompanying such a person who is in transit to a place outside United States customs territory and who will take the articles with him to such place | Free | Free | Free | — |
| 9804.00.45 | All personal and household effects taken abroad by him or for his account | Free | Free | Free | — |
| 9804.00.50 | Articles of metal (including medals, trophies and prizes), bestowed upon him abroad, as honorary distinctions, by foreign countries or citizens of foreign countries | Free | Free | Free | — |
| 9804.00.55 | Game animals (including birds and fish) killed abroad by him and imported by him for noncommercial purposes | Free | Free | Free | — |
| 9804.00.60 | Automobiles rented by any resident of the United States while abroad and imported for the transportation of such resident, his family and guests, and such incidental carriage of articles as may be appropriate to his personal use of the automobile | Free, for such temporary periods as the Secretary of the Treasury by regulation may prescribe | Free (BH,CL, CO,IL,KR,MA, P,PA,PE,S,SG) | Free, for such temporary periods as the Secretary of the Treasury by regulation may prescribe | — |
| 9804.00.65 | Other articles acquired abroad as an incident of the journey from which the person is returning if such person arrives from the Virgin Islands of the United States or from a contiguous country which maintains a free zone or free port, or arrives from any other country after having remained beyond the United States for a period of not less than 48 hours, for his personal or household use, but not imported for the account of any other person nor intended for sale, if declared in accordance with regulations of the Secretary of the Treasury and if such person has not claimed, an exemption under subheadings 9804.00.65, 9804.00.70 and 9804.00.72 within 30 days preceding his arrival, and claims exemption under only one of such items on his arrival, Articles, accompanying a person, not over $800 in aggregate fair retail value in the country of acquisition, including (but only in the case of an individual who has attained the age of 21) not more than 1 liter of alcoholic beverages and including not more than 200 cigarettes and 100 cigars | Free | Free | Free | — |
| 9804.00.70 | Other articles acquired abroad as an incident of the journey from which the person is returning if such person arrives from the Virgin Islands of the United States or from a contiguous country which maintains a free zone or free port, or arrives from any other country after having remained beyond the United States for a period of not less than 48 hours, for his personal or household use, but not imported for the account of any other person nor intended for sale, if declared in accordance with regulations of the Secretary of the Treasury and if such person has not claimed, an exemption under subheadings 9804.00.65, 9804.00.70 and 9804.00.72 within 30 days preceding his arrival, and claims exemption under only one of such items on his arrival, Articles whether or not accompanying a person, not over $1600 in aggregate fair market value in the country of acquisition, including:(a) but only in the case of an individual who has attained the age of 21, not more than 5 liters of alcoholic beverages, not more than 1 liter of which shall have been acquired elsewhere than in American Samoa, Guam or the Virgin Islands of the United States, and not more than 4 liters of which shall have been produced elsewhere than in such insular possessions, and (b) not more than 1,000 cigarettes, not more than 200 of which shall have been acquired elsewhere than in such insular possessions, and not more than 100 cigars, if such person arrives directly or indirectly from such insular possessions, not more than $800 of which shall have been acquired elsewhere than in such insular possessions (but this subheading does not permit the entry of articles not accompanying a person which were acquired elsewhere than in such insular possessions) | Free | Free | Free | — |
| 9804.00.72 | Other articles acquired abroad as an incident of the journey from which the person is returning if such person arrives from the Virgin Islands of the United States or from a contiguous country which maintains a free zone or free port, or arrives from any other country after having remained beyond the United States for a period of not less than 48 hours, for his personal or household use, but not imported for the account of any other person nor intended for sale, if declared in accordance with regulations of the Secretary of the Treasury and if such person has not claimed, an exemption under subheadings 9804.00.65, 9804.00.70 and 9804.00.72 within 30 days preceding his arrival, and claims exemption under only one of such items on his arrival, Articles whether or not accompanying a person, not over $800 in aggregate fair market value in the country of acquisition, including- (a) but only in the case of an individual who has attained the age of 21, not more than 1 liter of alcoholic beverages or not more than 2 liters if at least one liter is the product of one or more beneficiary countries, and (b) not more than 200 cigarettes, and not more than 100 cigars, if such person arrives directly from a beneficiary country (but this item does not permit the entry of articles not accompanying a person which were acquired elsewhere than in beneficiary countries) | Free | Free | Free | — |
| 9804.00.75 | Any article imported to replace a like article of comparable value previously exempted from duty under subheading 9804.00.70, if the article previously exempted shall have been exported, under such supervision as the Secretary may prescribe, within 60 days after its importation because it was found by the importer to be unsatisfactory | Free | Free | Free | — |
| 9804.00.80 | Articles imported by or for the account of any person arriving in the United States from a foreign country | Free | Free | Free | — |
| 9804.00.85 | Articles imported by or for the account of any person arriving in the United States from a foreign country | Free | Free | Free | — |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|
Official Primary Sources & Authority References
GACC Customs Tariff Portal (中国海关 2026) ↗
Official Chinese 8-digit CN commodity codes and GACC MFN duty rates.
State Council Customs Tariff Commission (税委会) ↗
Chinese MFN and annual provisional tariff rate decrees.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and China (GACC / 中国海关) general duty for Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale?
Under WCO Harmonized System 2022 and China (GACC / 中国海关), Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale is classified under HS 9804.00 (Heading 9804, Chapter 98). The representative CN MFN general duty rate is 12.00 %.
How is HS 9804.00 distinguished within Heading 9804 (Articles imported by or for the account of any person arriving in the United States from a foreign country)?
Heading 9804 covers Articles imported by or for the account of any person arriving in the United States from a foreign country. Subheading 9804.00 specifically isolates Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 9804.
What are the primary candidate subheadings related to HS 9804.00?
Related subheadings under Heading 9804 include . Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale into China?
Importers require a Chinese Customs Entry Declaration (海关进口货物报关单) lodged on the China International Trade Single Window (国际贸易单一窗口), active 18-digit Unified Social Credit Code (USCC / 统一社会信用代码), Custom Brokerage filing (报关行), Commercial Invoice, Packing List, and Bill of Lading.
Can goods under HS 9804.00 enter duty-free under RCEP or FTAs into China?
Yes. Goods originating in RCEP member countries, ASEAN nations (ACFTA), Australia (ChAFTA), or other FTA partners enter China under preferential tariffs with a valid Certificate of Origin (such as RCEP Certificate or Form E).
What express courier and e-commerce de minimis thresholds apply to China for Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale?
China has no general commercial $800 de minimis. Personal postal items (行邮税) enter duty-free up to RMB 50 tax exemption, while Cross-Border E-Commerce (CBEC 跨境电商) allows duty-free entry up to RMB 5,000 per transaction / RMB 26,000 annual limit.
How can an importer obtain a GACC Customs Advance Ruling (海关预裁定) for HS 9804.00?
Importers or foreign trade operators may submit a formal application for a Customs Advance Ruling (海关预裁定) to GACC local customs authorities under GACC Decree No. 236 for legally binding tariff classification.
How is Import VAT (增值税) assessed on commercial imports of HS 9804.00 into China?
Import VAT is assessed at 13.00% standard rate (9.00% for agricultural products, books, utilities) on total entered CIF value plus customs duty plus consumption tax.
What is the Unified Social Credit Code (USCC) and Customs Brokerage requirement in China?
Commercial importers must hold an active 18-digit Unified Social Credit Code (USCC / 统一社会信用代码) registered with GACC and declare entry via a licensed Customs Broker (报关行) on the China International Trade Single Window (国际贸易单一窗口).
What is the difference between GACC MFN rates and Provisional applied tariffs (暂定税率)?
MFN general rates (最惠国税率) apply to all WTO member imports. Provisional rates (暂定税率) are lower temporary rates set annually by the Customs Tariff Commission (税委会) for strategic imports.
Does Consumption Tax (消费税) apply to imports of HS 9804.00 in China?
Consumption Tax applies selectively to luxury goods, tobacco, alcohol, passenger cars, refined oil, and luxury watches under the PRC Consumption Tax Regulations.
What express courier and Cross-Border E-Commerce (CBEC) rules apply in China?
China has no general $800 commercial de minimis. Personal postal items (行邮税) enter duty-free up to RMB 50 tax exemption, while Cross-Border E-Commerce (CBEC 跨境电商) allows duty-free entry up to RMB 5,000 per transaction / RMB 26,000 annual limit.
How are GACC Customs Advance Rulings (海关预裁定) requested in China?
Importers may submit a formal application for an Advance Ruling (海关预裁定) to GACC local customs authorities under GACC Decree No. 236 for binding classification valid across China.
What China Compulsory Certification (CCC / 3C) product safety rules apply to HS 9804.00?
Covered electrical, electronic, automotive, and safety articles under HS 9804.00 require China Compulsory Certification (CCC / 3C) and CIQ inspection prior to customs release.
Are there MOFCOM Anti-Dumping or Countervailing duties applicable to HS 9804.00?
Importers must verify whether active trade remedy measures published by the Ministry of Commerce (MOFCOM / 商务部) apply to their specific originating country.