Replaceable Album Pages
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4820900000 | 35.0% | CN | US | Official Doc |
| 4820300040 | 35.0% | CN | US | Official Doc |
| 3926904800 | 13.4% | CN | US | Official Doc |
| 4820500000 | 35.0% | CN | US | Official Doc |
| 4823904000 | 35.0% | CN | US | Official Doc |
Product Images
AI Analysis
π Replaceable Album Pages (Paper/Plastic Inserts)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
π I. Product Definition & Classification: What Exactly Are "Replaceable Album Pages"?
Replaceable album pages are archival-grade inserts designed for photo albums, trading card binders, or sample books. They are typically made of paper, cardboard, or plastic and feature pockets, sleeves, or holes for easy insertion and removal of photos or documents.
In international trade, the classification depends heavily on the material composition and specific form: - Paper/Cardboard Based: The majority of these pages fall under Chapter 48 (Paper/Paperboard). The key distinction is whether they are considered "loose leaves" for binding (4820) or "other paper goods" (4823). - Plastic Based: If the material is entirely plastic or if the plastic component defines the essential character, they may fall under Chapter 39 (Plastics and articles thereof).
β οΈ Critical Distinction:
- If the page is primarily paper/cardboard used for binding loose leaves or samples β HS 4820 series.
- If the page is plastic sleeves/pockets (e.g., clear PVC/PE pages) β HS 3926.
- Misclassification often leads to severe penalty rates due to the high "Section 301" tariffs associated with Chapter 48 goods from China.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
| HS Code | Product Description | Applicable Scenario | Material |
|---|---|---|---|
4820.90.00.00 |
Other albums, including loose-leaf binders or folders; Replaceable insert pages for albums, made of paper or paperboard | General paper photo album pages, scrapbook inserts | π Paper/Cardboard |
4820.30.00.40 |
Other paper or paperboard albums, including loose-leaf binders or folders; Loose leaf pages, classified as stationery/document carriers | Standard refill pages for binders, document sleeves | π Paper/Cardboard |
4820.50.00.00 |
Other paper or paperboard albums; Replaceable pages for sample books or collection books | Pages specifically for trading cards, stamp collections, or sample books | π Paper/Cardboard |
4823.90.40.00 |
Other paper, paperboard, cellulose wadding and webs of cellulosic fibres; Inferred as other paperεΆε (if not specifically classified as albums) | General paper cutouts or non-standard inserts not fitting standard album categories | π Paper/Cardboard |
3926.90.48.00 |
Other articles of plastics and articles of other materials of heading 39 or 40; Album accessories/replacements made of plastic | Clear plastic sleeve protectors, plastic page dividers | π Plastic |
π Key Reminder:
- Paper-based pages (4820series) are heavily targeted by US tariffs (25% + 10%).
- Plastic-based pages (3926.90.48.00) have a lower base tariff but are subject to the 10% IEEPA surcharge.
- Do not simply label them as "Albums" if they are just loose pages. Loose pages must be classified as parts/accessories or specific sub-items, not the album itself.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
β Applicable Country: USA (US)
β Origin: China (CN)
β Effective Time: From November 10, 2025 (including subsequent imports)
π― 1. 4820.90.00.00 / 4820.30.00.40 / 4820.50.00.00 / 4823.90.40.00
(Paper/Cardboard Replaceable Pages)
| Item | Content |
|---|---|
| Base Tariff | 0% (Ad Valorem) |
| USITC Section 301 Surcharge | +25% (From USITC Footnote for Chapter 48 goods from China) |
| IEEPA Surcharge | +10% (Targeting Chinese/Hong Kong products, effective Nov 10, 2025) |
| Total Tariff Rate | 35% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption Eligible? | β NO (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:4820.xxxx β FOOTNOTE:301/122 |
π Explanation:
- All paper-based album inserts fall under high tariff brackets.
- The 25% Section 301 tariff applies to most paper products from China.
- The 10% IEEPA tariff is an additional layer specifically for Chinese origin.
- Total 35% is a significant cost driver. You cannot use the $800 De Minimis exemption for these goods if they are classified here.
π― 2. 3926.90.48.00
(Plastic Replaceable Pages/Accessories)
| Item | Content |
|---|---|
| Base Tariff | 3.4% (Ad Valorem) |
| USITC Section 301 Surcharge | 0% (Plastic articles often have different 301 listings or lower rates depending on specific HTS, but here listed as 0% in source) |
| IEEPA Surcharge | +10% (For Chinese products) |
| Total Tariff Rate | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Exemption Eligible? | β NO (Based on source data implication for high-tariff zones) |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:3926.90.48.00 |
π Note:
- Plastic pages are significantly cheaper to import than paper pages (13.4% vs 35%).
- However, if the plastic pages are considered "accessories" to a paper album, customs might challenge the classification.
- Ensure the material is >50% plastic by weight or essential character to justify3926.
π οΈ IV. Customs Clearance Operational Advice (Practical Pitfall Guide)
β 1. Documentation Checklist (Mandatory)
| Document | Required? | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state material composition (e.g., "100% Paper" or "PVC Plastic"). |
| β Material Certificate | βοΈ | Critical for distinguishing between 4820 (Paper) and 3926 (Plastic). |
| β Product Photos | βοΈ | Clear images showing pockets, bindings, or transparency. |
| β Commercial Invoice | βοΈ | Describe as "Replaceable Paper Inserts for Albums" or "Plastic Photo Sleeves". Do NOT just say "Album". |
| β Packing List | βοΈ | Separate packing lists for paper vs. plastic goods if shipped together. |
β 2. Declaration Tips (Key Mantras)
π₯ "Material Defines Code, Separate Papers from Plastics!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Paper Pages | HS 4820.90.00.00 |
Misdeclare as Plastic β Smuggling Risk |
| Plastic Sleeves | HS 3926.90.48.00 |
Misdeclare as Paper β Overpayment (13.4% vs 35%? No, Paper is higher, so this saves money but risks penalty) |
| Mixed Shipment | Split Classification | Combine into one HS Code β Rejection/Fine |
| Loose Pages | Declare as "Inserts/Pages" | Declare as "Albums" (Higher duty on completed articles) |
β 3. Special Case Handling
| Situation | Recommendation |
|---|---|
| Hybrid Materials (Paper with Plastic Pockets) | If plastic pockets are integral, customs may still classify as 4820 if paper is the base. Check with a broker. |
| Small Quantity Samples | Even for small quantities, De Minimis ($800) does NOT apply to these HS codes from China. Pay the 35% or 13.4%. |
| Third-Country Transshipment | If shipped from Vietnam/Malaysia, provide Form A/EUT Certificate of Origin to potentially avoid IEEPA 10%, but Section 301 (25%) may still apply for China-origin materials. |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4820.90.00.00 |
35% | No specific | High Cost. Consider plastic 3926 for 13.4%. |
| π¨π³ China | 4820.90.00.00 |
5-10% | N/A | Low domestic duty. |
| πͺπΊ EU | 4820.10.00.00 |
0-6% | CE (if plastic) | Generally lower tariffs. |
| π¬π§ UK | 4820.10.00.00 |
0-6% | N/A | Post-Brexit tariffs are competitive. |
| π¦πΊ Australia | 4820.10.00.00 |
5% | N/A | Moderate duty. |
π Conclusion:
- USA is the most expensive market due to the combination of Base + Section 301 + IEEPA.
- Plastic pages (3926) offer a ~21.6% savings compared to paper pages (4820).
- For US imports, consider shifting material to plastic if design allows, or restructuring supply chain to avoid China origin for paper goods.
π VI. Common Mistakes & Pitfall Guide (Lessons Learned)
β Mistake 1: Labeling "Loose Paper Pages" as "Albums"
π Consequence: May be assigned a higher duty rate for "Finished Albums" or flagged for misdeclaration.
π Fix: Always specify "Loose Leaves/Inserts/Pages".
β Mistake 2: Ignoring the 10% IEEPA Surcharge
π Consequence: Underpayment of 10% on top of 25% β Back taxes + Penalties.
π Fix: Ensure your software calculates Total Tax = Base + 25% + 10%.
β Mistake 3: Assuming De Minimis Applies
π Consequence: Small shipments ($500) seized or taxed at full 35%.
π Fix: Budget for full tariff payment regardless of shipment size.
β Correct Practice:
"Paper Replaceable Page Inserts for Photo Albums, 100% Recycled Paper, 4-Pocket Design, Model XYZ, Made in China"
π― VII. Conclusion: Professional Declaration, Cost Efficiency!
π― Remember the Mantra:
πΉ "Paper Pages = 35% (High Risk/Cost)"
πΉ "Plastic Pages = 13.4% (Better Option)"
πΉ "No De Minimis for China Origin!"
πΉ "Split Materials, Save Money!"
π Pro Tip:
If you are importing plastic sleeves (3926.90.48.00), you save significant duty compared to paper (4820).
However, if you are forced to use paper, consider if the product can be classified under a lower-subheading or if transshipment (with valid origin proof) is feasible to mitigate the 35% burden.
π£ Immediate Action:
π Contact a customs broker to confirm the Material Breakdown of your specific product.
π Optimize your HS Code to potentially utilize3926if design allows, saving over 20% in duties.
β¨ Professional Clearance Starts with Precise Classification!
πΌ Every Cent 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.