Multi size Photo Protection Box
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823908680 | 35.0% | CN | US | Official Doc |
| 3926905000 | 21.3% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 4823904000 | 35.0% | CN | US | Official Doc |
| 4911914040 | 17.5% | CN | US | Official Doc |
Product Images
AI Analysis
πΌοΈ Multi-size Photo Protection Box (Photo Sleeves, Albums & Holders)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π I. Product Definition & Classification: Do You Really Understand "Photo Protection Boxes"?
A "Multi-size Photo Protection Box" is a versatile storage solution for photographs, slides, or prints. In international trade, it is not a single unique item but falls into different categories based on its material composition and specific functional design.
The core distinction lies in: 1. Paper/Cardboard Based: Rigid boxes, cardboard sleeves, or paper-based album covers. 2. Plastic Based: Clear PVC/PP sleeves, plastic frames, or rigid plastic cases. 3. Printed/Packaging Based: If the box itself is heavily printed or considered part of a broader "printed matter" storage solution, it may fall under printing categories.
β οΈ Key Classification Point:
- If made of Paper/Cardboard β Likely Chapter 48 (Paper Products)
- If made of Plastic β Likely Chapter 39 (Plastics Articles)
- If considered Printed Storage/Accessory β Likely Chapter 49 (Printed Matter)
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Material | Application Scenario |
|---|---|---|---|
4823.90.86.80 |
Other articles of paper pulp, paper, cellulose wadding or papers of fibre board; Photo protection boxes (Paper-based) | Paper/Cardboard | Rigid cardboard photo boxes, paper-based album covers, protective paper sleeves |
3926.90.50.00 |
Other articles of plastics; Slides, photographs, negatives, etc., in frames or holders, or mounted similarly | Plastic | Plastic photo frames, plastic album pages, plastic slide holders |
3926.90.99.89 |
Other articles of plastics n.e.c.; General purpose plastic photo protection containers | Plastic | Generic plastic photo boxes, non-specific plastic protective cases for photos |
4823.90.40.00 |
Other articles of paper pulp, paper, cellulose wadding or papers of fibre board; Paper/Cardboard carriers or frames | Paper/Cardboard | Paper-based photo frames, cardboard mount boards, paper-based display frames |
4911.91.40.40 |
Other printed matter, including printed pictures and photographs; Printed packaging/storage items | Paper/Plastic | Printed photo albums, boxes with significant printing, or branded packaging for photo sets |
π Critical Reminder:
- Material is King: Customs will inspect the material. If it's a clear sleeve, it's plastic (3926). If it's a rigid box, it could be paper (4823) or plastic (3926). - "Frame/Holders" Specificity: Plastic items specifically designed as frames or holders for photos often have dedicated sub-headings (3926.90.50). Generic boxes fall under broader plastics categories (3926.90.99). - Paper vs. Plastic: Paper products often have lower base duties but may face higher additional tariffs depending on the specific footnote.
π° III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: From November 10, 2025 (and subsequent imports)
π― 1. 4823.90.86.80 ββ Paper-based Photo Protection Box
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| USITC Additional Tariff | +25.0% (from USITC Footnote regarding Section 301) |
| IEEPA Additional Tariff | +10.0% (Targeting China/HK products, effective Nov 10, 2025) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4823.90.86.80 β FOOTNOTE:9903.88.01 |
π Explanation:
- Although the base duty is 0%, the 35% total rate is due to the combination of 25% Section 301 tariff and 10% IEEPA tariff. - This applies to rigid paper boxes, cardboard photo albums, and paper-based protective sleeves.
π― 2. 3926.90.50.00 ββ Plastic Photo Frames/Holders
| Item | Detail |
|---|---|
| Base Tariff | 3.8% |
| USITC Additional Tariff | +7.5% |
| IEEPA Additional Tariff | +10.0% |
| Total Tariff Rate | 21.3% |
| Tax Calculation | CIF Value Γ 21.3% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3926.90.50.00 β FOOTNOTE:9903.88.01 |
π Note:
- This code is for plastic items specifically designed as frames or holders for slides, photographs, or negatives. - It has a higher base duty (3.8%) but lower additional surcharges compared to generic plastics, resulting in a lower total rate (21.3%) than paper boxes (35%).
π― 3. 3926.90.99.89 ββ Generic Plastic Photo Protection Box
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| USITC Additional Tariff | +7.5% |
| IEEPA Additional Tariff | +10.0% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3926.90.99.89 β FOOTNOTE:9903.88.01 |
π Note:
- This is a catch-all category for plastic articles not specifically listed elsewhere. - If your "box" is a generic plastic container for photos (not a frame), use this code. - Rate is 22.8%, slightly higher than specific plastic frames (3926.90.50) but significantly lower than paper boxes (4823.90.86).
π― 4. 4823.90.40.00 ββ Paper/Cardboard Carriers/Frames
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| USITC Additional Tariff | +25.0% |
| IEEPA Additional Tariff | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4823.90.40.00 β FOOTNOTE:9903.88.01 |
π Note:
- Similar to4823.90.86.80, this falls under paper products. - Specifically for paper/cardboard items that act as carriers or frames (e.g., mount boards, paper frames). - High tax rate (35%) due to 301 and IEEPA surcharges.
π― 5. 4911.91.40.40 ββ Other Printed Matter (Photo Storage/Packaging)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| USITC Additional Tariff | +7.5% |
| IEEPA Additional Tariff | +10.0% |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4911.91.40.40 β FOOTNOTE:9903.88.01 |
π Note:
- This is often the most cost-effective option if the product can be classified as "printed matter" or "printed packaging." - Applies to photo albums, boxes, or sleeves that are heavily printed or considered part of a printed product set. - 17.5% is the lowest total rate among all options provided. - Caution: Must justify that the primary value or function relates to printed content/packaging, not just the structural material.
π οΈ IV. Customs Clearance Practical Advice (Combat Pitfall Guide)
β 1. Preparation Checklist (All Required)
| Document | Required | Description |
|---|---|---|
| β Product Specification | βοΈ | Material composition (Paper vs. Plastic), dimensions, size options |
| β Product Photos | βοΈ | Clear images showing structure, closure mechanism, and interior |
| β Commercial Invoice | βοΈ | Describe precisely: "Plastic Photo Album" or "Cardboard Photo Box" |
| β Packing List | βοΈ | Show item count, weight, and dimensions |
| β Material Declaration | βοΈ | Explicitly state % of paper vs. plastic if mixed |
| β Brand/Packaging Info | βοΈ | If claiming 4911, provide proof of printed content significance |
β 2. Declaration Tips (Key Mantra)
π₯ "Material First, Function Second, Print for Low Tax!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Plastic Frame/Holders | 3926.90.50.00 |
Generic "Plastic Box" β 3926.90.99.89 (22.8% vs 21.3%) |
| Generic Plastic Box | 3926.90.99.89 |
Vague "Photo Storage" β Risk of reclassification |
| Cardboard Box | 4823.90.86.80 |
Vague "Box" β Risk of misclassification |
| Heavily Printed Album/Box | 4911.91.40.40 |
Declaring as plastic/paper only β Missing 17.5% opportunity |
| Mixed Material | Analyze primary function | Split declaration β Complex and risky |
β 3. Special Situation Handling
| Situation | Advice |
|---|---|
| Mixed Materials | If >50% plastic by value/weight, lean toward Chapter 39. If paper, Chapter 48. |
| Printed Packaging | If the box is the primary selling point (e.g., gift set with printed design), argue for 4911.91.40.40 to save 17.5% vs 35%. |
| OEM Custom | Provide design files showing print quality to support 4911 classification if applicable. |
| Sample vs. Bulk | Ensure samples match bulk material. Discrepancies lead to delays. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4911.91.40.40 (if applicable) |
17.5% | None specific | Lowest rate if printed matter classification holds |
| πΊπΈ USA | 3926.90.50.00 |
21.3% | None specific | Best for plastic frames |
| πΊπΈ USA | 4823.90.86.80 |
35.0% | None specific | Highest rate for paper boxes |
| π¨π³ China | 4823.90.86.80 |
5-10% (Est.) | None | Lower import duty |
| πͺπΊ EU | 4823.90.86.80 |
0% (if no additional duties) | CE/RoHS (if plastic) | No Section 301 equivalent |
| π¬π§ UK | 4823.90.86.80 |
0-5% | None | Post-Brexit tariffs may vary |
π Conclusion:
- USA is the most costly market due to 301 and IEEPA tariffs. - Paper products (4823) are penalized most heavily (35%). - Plastic products (3926) are moderately taxed (21-23%). - Printed matter (4911) offers the lowest rate (17.5%) if defensible.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring a Plastic Box as 3926.90.99.89 when it is actually a Photo Frame
π Result: Missed the specific 3926.90.50.00 code (21.3% vs 22.8%). Small difference, but precision matters.
β Error 2: Declaring a Cardboard Box as 3926.90.99.89 (Plastic)
π Result: Major misclassification β Seizure or Penalty. Material must match.
β Error 3: Ignoring the Printed Matter option (4911.91.40.40)
π Result: Paying 35% on a cardboard box when it could be 17.5% if justified as printed packaging/album.
β Error 4: Using vague terms like "Accessory" or "Storage"
π Result: Customs may apply the highest default duty or request additional proof.
β Correct Approach:
"Photo Album, Hardcover, Cloth-bound with Printed Cover, 40 Pages" β Consider
4911or4823.
"Clear Plastic Photo Sleeve, 4x6 inch" β3926.90.99.89.
"Plastic Photo Frame, 8x10 inch" β3926.90.50.00.
π― VII. Conclusion: Professional Declaration, Save Costs!
π― Remember the Mantra:
πΉ "Printed Matters Save Money (17.5%)"
πΉ "Plastic Frames are Moderate (21.3%)"
πΉ "Paper Boxes are Expensive (35.0%)"
πΉ "Material Accuracy is Critical!"
π Pro Tip:
If your product is a cardboard box with extensive branding/printing, consult your customs broker to see if it can be classified under 4911.91.40.40. The 17.5% rate vs 35.0% is a 17.5 percentage point savings! Always provide detailed product descriptions and print samples to support this classification.
π£ Immediate Action:
π Engage a licensed customs broker.
π Prepare detailed material breakdowns.
πΈ Provide high-quality photos showing print quality and structure.
π Optimize your HS Code to minimize tariff impact in the US market!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Percentage Point Saved is Pure Profit!
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.