收藏相册
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926904800 | 13.4% | CN | US | Official Doc |
| 4820900000 | 35.0% | CN | US | Official Doc |
| 4820500000 | 35.0% | CN | US | Official Doc |
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AI Analysis
📸 Collectible Albums (Artistic & Decorative Photo Albums)
🌐 HS Code & Tariff Guide | 2026 Updated | U.S. Customs Compliance & Strategic Import Planning
📌 One Product, Multiple Classifications: Why the Same Item Has 4 Different Tariff Rates
🔍 Key Insight:
A "collectible album" may be made of paper, plastic, or other materials, and its purpose (e.g., collecting, display, storage) determines its HS Code and final tariff — even if it looks identical!⚠️ Danger Zone: Misclassifying a plastic album as paper-based can lead to $10,000+ in overpayment or seizure by U.S. Customs.
📦 II. HS Code Breakdown – 4 Scenarios for One Product
| HS Code | Product Description | Material | Purpose | Key Feature |
|---|---|---|---|---|
4820.90.00.00 |
Collectible album, made of paper or paperboard | Paper / Cardboard | For collecting, storing, displaying memorabilia | No plastic components |
3926.90.48.00 |
Collectible album, made of plastic or related materials | Plastic (e.g., PVC, PET) | Used as a photo album | Lightweight, durable, often decorative |
3926.90.99.89 |
Collectible album, made of plastic or other materials | Plastic or composite | For other uses (e.g., art, gifts, non-photographic storage) | Not primarily for photos |
4820.50.00.00 |
Collectible album, made of paper/paperboard, shaped as a collector’s binder | Paper / Cardboard | Designed as a formal collectible album | Meets "album" definition under U.S. customs rules |
✅ Critical Note:
- Material + Intended Use = Final Classification
- Even if two albums look the same, different materials or purposes = different tariffs
💰 III. 2026 U.S. Tariff Rates – Full Breakdown (China-Origin Products)
✅ Applicable to: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (inclusive)
🎯 1. 4820.90.00.00 — Paper/Board Collectible Album (General Use)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| USITC Section 301 Tariff | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Effective Tariff | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Threshold | ❌ Not eligible (denied) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4820.90.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- 25% USITC Tariff: Imposed under Section 301 of the U.S. Trade Act for unfair trade practices by China.
- 10% Section 122 (IEEPA): Based on International Emergency Economic Powers Act — targets China-origin goods.
- Total = 35% — one of the highest tariffs for paper-based collectibles.
🎯 2. 3926.90.48.00 — Plastic-Based Collectible Album (Photo Use)
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| USITC Section 301 Tariff | +0.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Effective Tariff | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Threshold | ✅ Eligible (if below $800) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3926.90.48.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- No 301 tariff (0%): Plastic items are exempt from the 25% USITC surcharge.
- Only 10% IEEPA tariff applies.
- Lower total cost than paper-based versions — strategic advantage for plastic products.
🎯 3. 3926.90.99.89 — Plastic/Other Material Album (Non-Photo Use)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| USITC Section 301 Tariff | +7.5% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Effective Tariff | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3926.90.99.89 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Mixed tariffs: 7.5% USITC + 10% IEEPA + 5.3% base = 22.8%
- Applies when the album is not primarily for photos — e.g., art display, gift boxes, decorative storage.
- Higher than plastic photo albums, but lower than paper-based ones.
🎯 4. 4820.50.00.00 — Paper/Board Album (Formal Collectible Binder)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| USITC Section 301 Tariff | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Effective Tariff | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4820.50.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Same as4820.90.00.00— 35% total
- Applies only to albums that meet the definition of a "collector’s binder" (e.g., ring-bound, archival quality, designed for long-term preservation).
- Higher scrutiny: Customs may require proof of intended use.
🛠️ IV. Customs Clearance Tips – Real-World Strategies
✅ 1. Documentation Checklist (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specs & Photos | ✔️ | Show material, structure, and intended use |
| ✅ Material Certificate (e.g., plastic type, paper weight) | ✔️ | Prove if it's plastic or paper |
| ✅ Commercial Invoice | ✔️ | Must state "Collectible Album – for display/storage" |
| ✅ Packing List | ✔️ | Show if album is standalone or part of a set |
| ✅ Declaration of Intended Use | ✔️ | Critical for avoiding misclassification |
| ✅ Origin Certificate (CO) | ✔️ | If from non-China, may qualify for lower rates |
| ✅ Sample or Prototype (if possible) | ✔️ | Helps customs verify material |
✅ 2. Smart Classification Tips (Pro Tips)
🔥 "Material First, Use Second, Tax Last!"
| Scenario | Correct HS Code | Why? |
|---|---|---|
| Album made of PVC plastic, used to store photos | 3926.90.48.00 |
Plastic + photo use → 13.4% tariff |
| Album made of paper, used to collect vintage stamps | 4820.90.00.00 |
Paper + collecting → 35% tariff |
| Album made of plastic, used as art display box | 3926.90.99.89 |
Not for photos → 22.8% tariff |
| Album with ring binder, archival paper, spine label | 4820.50.00.00 |
Formal collectible binder → 35% tariff |
⚠️ Red Flag: If you say “photo album” but the product is plastic and used for art, you’re misclassifying — risk of audit.
✅ 3. Special Cases & Workarounds
| Situation | Solution |
|---|---|
| Mixed material (plastic + paper) | Classify by dominant material — if plastic >50%, use 3926.90.48.00 |
| Album sold as gift set with stickers, frames | Do not split — declare as single collectible album |
| Custom-designed for museums or galleries | Apply for pre-ruling (Advance Ruling) — may qualify for lower tariff |
| Export from Vietnam/Mexico | Can avoid 301 tariffs — apply for IEEPA exemption (if eligible) |
🌍 V. Global Tariff Comparison (2026)
| Country | Recommended HS Code | Base Tariff | Additional Taxes | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | Depends on material & use | 0–10% | +10–25% (IEEPA + 301) | Highest risk |
| 🇨🇳 China | 4820.90.00.00 or 3926.90.48.00 |
5% | None | No extra tariffs |
| 🇪🇺 European Union | 4820.90.00.00 |
0% (if CE) | None | No IEEPA/301 |
| 🇦🇺 Australia | 3926.90.48.00 |
5% | None | No additional taxes |
| 🇯🇵 Japan | 4820.50.00.00 |
0% | None | No extra charges |
📌 Insight:
- U.S. is the only market with 301 + IEEPA tariffs on collectible albums.
- Plastic albums are cheaper to import into the U.S. than paper ones.
📌 VI. Common Mistakes & How to Avoid Them
❌ Mistake 1: Calling a plastic album a "paper album" to get lower tariff
👉 Result: Customs audit → penalties + back taxes + seizure
❌ Mistake 2: Declaring a plastic album used for photos as 3926.90.99.89 (non-photo use)
👉 Result: Incorrect classification → higher tax risk
❌ Mistake 3: Not stating intended use on invoice
👉 Result: Customs may assume collecting use → 35% tariff
✅ Correct Way to Declare:
“Plastic Collectible Album, 12x12 inches, for storing vintage photos, designed for display, not for industrial use. Material: PET plastic, 0.5mm thickness. Intended for personal collection.”
🎯 VII. Final Verdict: Maximize Profit, Minimize Risk
🔥 Golden Rule:
“Plastic = Lower Tax, Paper = Higher Tax, Use = Final Determinant”
| Material | Use | Tariff | Recommendation |
|---|---|---|---|
| Paper | Collecting | 35% | Avoid if possible |
| Plastic | Photo album | 13.4% | ✅ Best option |
| Plastic | Art/gift | 22.8% | Acceptable |
| Paper | Formal binder | 35% | High risk — verify use |
📌 Pro Tip:
- Switch to plastic if your product is not archival or paper-based.
- Apply for pre-ruling if selling to U.S. museums, galleries, or collectors.
- Use clear labeling: “For decorative use”, “Not for archival storage”.
📣 Call to Action: Don’t Let Tariffs Sink Your Business!
📞 Contact a U.S. Customs Broker Today
📄 Request a free HS Code pre-ruling for your collectible album
🚀 Save 10–20% in tariffs with correct classification
✨ Your Album. Your Market. Your Rules.
💼 Precise Classification = Lower Costs = Faster Growth!
🎯 Remember:
“A plastic album isn’t just plastic — it’s a tax-saving strategy.”
“Misclassify once, pay twice.”
📦 Ready to Ship?
✅ Double-check material
✅ Define intended use
✅ Use the right HS Code
✅ Avoid 35% traps!
🚀 Go global — with confidence!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.