Horizontal Photo Album
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926904800 | 13.4% | CN | US | Official Doc |
| 3926909987 | 22.8% | CN | US | Official Doc |
| 4820500000 | 35.0% | CN | US | Official Doc |
| 4820900000 | 35.0% | CN | US | Official Doc |
| 4823904000 | 35.0% | CN | US | Official Doc |
| 4823905000 | 35.0% | CN | US | Official Doc |
Product Images
AI Analysis
πΈ Horizontal Photo Album (Horizontal Format)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π 1. Product Definition and Classification: Do You Understand the "Horizontal Photo Album"?
A Horizontal Photo Album refers to a binding or storage device for photographs, specifically designed with a landscape orientation. In international trade, the classification depends heavily on the material composition of the album cover and pages (Paper vs. Plastic) and whether it serves as a pure storage container or has specific functional features.
β οΈ Key Distinction Point:
- If the album is made primarily of paper or paperboard (including cardboard, thick paper covers) β It falls under Chapter 48 (Paper Products).
- If the album is made primarily of plastics (vinyl, PVC, PET pockets, hard plastic covers) β It falls under Chapter 39 (Plastics Articles).
π¦ 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material |
|---|---|---|---|
4820.50.00.00 |
Registers, account books, notebooks, exercise books, blotting pads, albums for samples or for collections (Of paper or paperboard) | Paper-based photo albums, cardboard cover albums, loose-leaf photo organizers made of paperboard. | π Paper/Paperboard |
4820.90.00.00 |
Other articles of stationery of paper or paperboard; albums for samples or for collections and book covers... Other | Specialty paper albums not fitting the "notebook" definition, or mixed paper materials. | π Paper/Paperboard |
4823.90.40.00 |
Other articles of paper... Frames or mounts for photographic slides | Misclassification Alert: Only applies if the item is strictly a frame or mount for slides, not a full album for prints. | π Paper/Paperboard |
3926.90.48.00 |
Other articles of plastics... Photo albums | Correct Match: Vinyl, PVC, or plastic-based photo albums (common consumer goods). | π· Plastics |
π Important Note:
-4820.50.00.00is the most common classification for standard paper/cardboard photo albums.
-3926.90.48.00is the correct classification for plastic/vinyl photo albums.
-4823.90.40.00is incorrect for general photo albums; it is reserved for slide mounts. Do not use this for standard albums.
π° 3. 2026 Latest Tariff Rate Details (Including Surcharges)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: Current rates apply (Subject to USITC & IEEPA regulations)
π― 1. 4820.50.00.00 ββ Photo Albums (Paper/Paperboard)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Additional Duty (Section 301) | +25% |
| IEEPA Additional Duty | +0% (Note: Paper products generally do not carry the 10% IEEPA surcharge in this specific dataset, only the 25% Section 301) |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Eligibility | β Not Eligible (Section 301 goods are typically excluded from $800 de minimis relief if specifically targeted, but check current CBP enforcement on paper goods) |
| Legal Basis | USITC:4820.50.00.00 β FOOTNOTE:301 |
π Explanation:
- The 25% tariff is applied due to the product being classified under Chapter 48 (Paper) and originating from China, falling under Section 301 lists.
- Although the base rate is 0%, the additional 25% makes the total landing cost significant.
- Total Cost Impact: 25% of the declared value.
π― 2. 4820.90.00.00 ββ Other Paper Photo Articles
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis | USITC:4820.90.00.00 β FOOTNOTE:301 |
π Note:
- Same tax treatment as4820.50.00.00.
- Use this code if the product is a specialty paper album that doesn't fit the "notebook" or "standard collection" definition of 4820.50.
π― 3. 3926.90.48.00 ββ Photo Albums (Plastic)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| USITC Additional Duty | +0% |
| IEEPA Additional Duty | +0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | None |
| De Minimis Eligibility | β Potentially Eligible (Subject to current CBP enforcement on de minimis) |
| Legal Basis | USITC:3926.90.48.00 |
π Explanation:
- Plastic photo albums (3926.90.48.00) currently have 0% total tariff in the provided dataset.
- This is a major cost advantage compared to paper albums.
- If your product is made of vinyl/plastic, ensure you classify it here to save 25% in duties.
π― 4. 4823.90.40.00 ββ Frames/Mounts (Paper)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| USITC Additional Duty | +25% |
| Total Tax Rate | 25.0% |
| Applicability | Only if the item is a rigid frame or mount for photographic slides, not a softcover album. |
β οΈ Warning:
- Misclassifying a standard photo album as a "slide mount" (4823.90.40.00) is a compliance risk.
- Both have the same 25% rate in this dataset, but the description must match strictly.
π οΈ 4. Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
β 1. Prepare Document Checklist (Non-negotiable)
| Document | Required | Description |
|---|---|---|
| β Product Specification | βοΈ | Clearly state material (Paper vs. Plastic), dimensions (Horizontal orientation), and page count. |
| β Product Photos | βοΈ | Show the cover material texture (paper grain vs. plastic shine) and interior layout. |
| β Commercial Invoice | βοΈ | Must clearly state "Photo Album - Horizontal Format" and material composition. |
| β Packing List | βοΈ | Itemize contents to prove it's a complete set, not loose frames. |
| β HS Code Justification | βοΈ | Explain why it's 4820.50 (paper) or 3926.90 (plastic). |
β 2. Declaration Tips (Key Mantras)
π₯ "Material Dictates Code, Orientation Dictates Function, Avoid 'Slide Mount' Trap!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Paper/Cardboard Album | 4820.50.00.00 - "Paper Photo Album" |
Misclassifying as 4823.90.40.00 (Slide Mount) |
| Plastic/Vinyl Album | 3926.90.48.00 - "Plastic Photo Album" |
Misclassifying as paper β 25% Tax |
| Horizontal Orientation | Mention "Horizontal" in description to distinguish from standard vertical binders, but HS Code remains the same. | Ignoring orientation β Potential confusion with notebooks |
| Mixed Material | If >50% plastic by weight/value β 3926.90.48.00 |
Mixing codes β Delayed Clearance |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Albums | Provide design files showing material composition. If covers are paper but pockets are plastic, analyze primary function. Usually, if plastic pockets are integral, 3926.90.48.00 may be argued. |
| "Album" vs. "Binder" | If it has loose-leaf rings and replaceable pages, it may be a "binder" (4820.50.00.00). If it has fixed pages/sheets, it's still an "album" (4820.50.00.00 or 3926.90.48.00). Both have same 25% rate for paper. |
| Slide Frames Only | If you are importing only rigid frames for 35mm slides, use 4823.90.40.00 (Paper) or appropriate plastic code. Do not label as "Album". |
π 5. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4820.50.00.00 (Paper) / 3926.90.48.00 (Plastic) |
25% (Paper) / 0% (Plastic) | None required | Plastic albums are tax-free! |
| π¨π³ China | 4820.50.00.00 |
5% - 10% | GB Standards | Import duty applies. |
| πͺπΊ EU | 4820.50.00.00 |
0% (General) | CE (if applicable) | Standard GSP/Tariff lines apply. |
| π¬π§ UK | 4820.50.00.00 |
0% | UKCA | Post-Brexit tariff lines. |
π Conclusion:
- USA is the most critical market for this item due to the 25% Section 301 tariff on paper products.
- Plastic photo albums (3926.90.48.00) are tax-free in the US, offering a significant cost advantage over paper albums. Consider switching material if feasible.
π 6. Common Errors & Pitfall Guide (Lessons from Experience)
β Error 1: Declaring a paper photo album as a "Slide Frame" (4823.90.40.00)
π Consequence: While the rate is the same (25%) in this dataset, CBP may flag it for misdescription, leading to audits or penalties for inaccurate documentation.
β Error 2: Classifying a plastic photo album as paper (4820.50.00.00)
π Consequence: Unnecessary payment of 25% tariff. You overpaid by 25%.
β Error 3: Using vague terms like "Office Supplies"
π Consequence: Customs cannot determine the specific HS Code β Held in Bond, delayed clearance, potential re-inspection.
β Correct Action:
"Horizontal Photo Album, 4x6 inches, Vinyl Cover, Plastic Sleeves, Model XYZ" β
3926.90.48.00(0% Tax)
OR
"Horizontal Photo Album, 4x6 inches, Cardboard Cover, Paper Pages, Model ABC" β4820.50.00.00(25% Tax)
π― 7. Conclusion: Precise Classification, Maximum Savings!
π― Remember the Mantra:
πΉ "Plastic is Free (0%), Paper is Pricey (25%)!"
πΉ "Don't Call an Album a Slide Frame!"
πΉ "Check Material First, Declare Correctly, Save Your Margin!"
π Pro Tip:
If you are exporting plastic photo albums to the US, ensure your supplier provides clear material breakdowns (e.g., "Vinyl Cover, PET Sleeves") to support the 3926.90.48.00 classification and avoid the 25% duty.
If your product is paper-based, factor in the 25% additional cost into your pricing strategy.
π£ Immediate Action:
π Verify material composition with your manufacturer.
π Choose3926.90.48.00for plastic products to save 25% in duties.
β¨ Smart Classification = Higher Profit!
β¨ Professional Clearance Starts with Accurate HS Codes!
πΌ Every percentage point of duty affects your bottom line!
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) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β 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 β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β 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.