Find HS Code and trade information for CARD BOOK

Okay, let's break down the HS codes and tax implications for your declared items, which appear to be related to "CARD BOOK" (likely albums/printed matter). Here's a detailed analysis:

Understanding HS Codes – A Quick Primer

HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first 6 digits are generally consistent worldwide, while countries can add further digits for more specific categorization. Here's what the digits generally mean:

• First 2 Digits (Chapter): Broad category of goods.
• Next 2 Digits (Heading): More specific grouping within the chapter.
• Next 2 Digits (Subheading): Even more detailed classification.
• Remaining Digits: National specific codes for further detail.

Item Breakdown & Analysis

1. Albums for samples or for collections – HS Code: 4820.50.00.00

• Chapter 48: Manufactured articles of textiles. This indicates the albums are made of textile materials.
• Heading 48.20: Albums and binders for retail sale of leaflets, folders, bookbinding or similar.
• Subheading 4820.50.00.00: Albums for samples or for collections.
• Tax Implications:
  • Basic Duty: 0.0%
  • Additional Duty: 25.0% (Currently) / 30.0% (After April 2, 2025)
  • Total Tax: 55.0%
• Important Notes:
  • Material Verification: Confirm the albums are primarily made of textile materials. If they contain significant amounts of other materials (e.g., paper, plastic), the HS code might need adjustment.
  • Retail Sale: This code is for albums intended for retail sale. If these are being imported for industrial use or as components, a different code might be more appropriate.

2. Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed over 20 years at time of importation – HS Code: 4911.91.10.00

• Chapter 49: Printed books, newspapers, pictures and other products of the printing industry.
• Heading 49.11: Other printed matter, including printed pictures and photographs.
• Subheading 4911.91.10.00: Pictures, designs and photographs, printed over 20 years at time of importation.
• Tax Implications:
  • Basic Duty: 0.0%
  • Additional Duty: 7.5% (Currently) / 30.0% (After April 2, 2025)
  • Total Tax: 37.5%
• Important Notes:
  • Age Verification: You'll need to be able to demonstrate the printing date of these items. Documentation (invoices, production records) will be crucial.
  • Content: The nature of the pictures/designs is important. Certain content (e.g., sensitive political material) might require additional scrutiny.

3. Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Suitable for use in the production of articles of heading 4901 – HS Code: 4911.91.15.00

• Chapter 49: Printed books, newspapers, pictures and other products of the printing industry.
• Heading 49.11: Other printed matter, including printed pictures and photographs.
• Subheading 4911.91.15.00: Pictures, designs and photographs, printed not over 20 years at time of importation, suitable for use in the production of articles of heading 4901.
• Tax Implications:
  • Basic Duty: 0.0%
  • Additional Duty: 7.5% (Currently) / 30.0% (After April 2, 2025)
  • Total Tax: 37.5%
• Important Notes:
  • Age Verification: You'll need to be able to demonstrate the printing date of these items. Documentation (invoices, production records) will be crucial.
  • Intended Use: The key here is the "suitable for use in the production of articles of heading 4901". You may need to provide documentation showing how these prints are used in the production process.

General Recommendations:

• Accurate Documentation: Maintain detailed invoices, packing lists, and any other documentation that supports the classification of your goods.
• Material Composition: Be prepared to provide information on the materials used in the albums.
• Printing Dates: Keep records of printing dates for all printed matter.
• Intended Use: Clearly define the intended use of the goods, especially for items classified under 4911.91.15.00.
• April 2, 2025 Changes: Be aware of the upcoming changes in additional duty rates.
• Consider a Binding Ruling: If you are unsure about the correct classification, you can request a binding ruling from the customs authorities. This will provide you with a definitive answer.

Disclaimer: I am an AI assistant and this information is for general guidance only. Customs regulations can be complex and subject to change. It is always best to consult with a qualified customs broker or legal professional for specific advice.