photo album plastic
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926905000 | 21.3% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926904800 | 13.4% | CN | US | Official Doc |
| 9007100000 | 35.0% | CN | US | Official Doc |
| 9007914000 | 17.5% | CN | US | Official Doc |
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AI Analysis
πΌοΈ Plastic Photo Albums & Frames (Plastic Photo Albums)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Customs Strategy π I. Product Definition & Classification: Do You Really Understand "Plastic Photo Albums"?
Plastic photo albums and frames are everyday consumer goods used for organizing and displaying photographs. In international trade, they are primarily classified under Chapter 39 (Plastics and Articles Thereof). However, due to variations in design, function, and specific material composition, they fall into different subheadings with significantly different tax implications.
Two Main Categories: 1. Photo Frames (ηΈζ‘): Items designed to hold a single photo or a small group, often for wall mounting or desk display. 2. Photo Albums (ηΈε/Photo Albums): Items designed to hold multiple photos in pages or slots, usually bound or foldable.
β οΈ Key Distinction Point: - If the item is primarily a frame for display (rigid structure, single or few slots) β Generally falls under 3926.90 (Other articles of plastics). - If the item is primarily an album (foldable, multiple pages, binding) β May still fall under 3926.90 but specific subcodes vary based on whether it's considered "general use" or "specialized." - Note: Even if labeled "Album," if itβs purely plastic with no paper binding, it remains a plastic article.
π¦ II. HS Code Classification Details (2026 Latest Authorized Reference)
| HS Code | Product Description | Application Scenario | Total Tax Rate (China to US) | Tax Breakdown |
|---|---|---|---|---|
3926.90.50.00 |
Plastic photo frames, material: plastic, use: for framing or mounting | Wall-mounted frames, desk frames, rigid plastic holders | 21.3% | Base: 3.8% Section 301: 7.5% Section 122: 10% |
3926.90.99.89 |
Plastic photo frames, material: plastic, classified as other plastic products | General-purpose plastic frames, non-specific designs | 22.8% | Base: 5.3% Section 301: 7.5% Section 122: 10% |
3926.90.48.00 |
Plastic photo albums/frames, material: plastic, use: for albums or frames | Foldable albums, binders with plastic covers, multi-slot plastic albums | 13.4% | Base: 3.4% Section 301: 0.0% Section 122: 10% |
π Important Reminder: -
3926.90.48.00offers the lowest total tax rate (13.4%) because it specifically excludes the Section 301 additional tariff (0.0%). This is ideal for albums or binders that are clearly defined as such. -3926.90.50.00is suitable for rigid frames but incurs Section 301 tariffs (7.5%). -3926.90.99.89is the "catch-all" category with the highest base tariff (5.3%), leading to a 22.8% total. Avoid this unless no other code fits.
π° III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US) β Origin: China (CN) β Effective Time: Current rates apply as of 2026
π― 1. 3926.90.48.00 ββ Plastic Photo Albums/Frames (Best Value)
| Item | Content |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| USITC Section 301 Surcharge | 0.0% (Exempt or excluded from this subheading) |
| Section 122 Surcharge | +10% (Targeting China/US trade imbalances) |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Eligibility | β Yes (If value < $800, may be duty-free, but check current CBP rules) |
| Legal Basis Path | HTSUS:3926.90.48 β USITC:Section 301 Exclusion β CBP:Section 122 |
π Explanation: - This code is highly favorable because it avoids the 7.5% Section 301 tariff. - Suitable for foldable albums, plastic binders, or multi-page holders. - Total cost impact is minimized, making it competitive for exporters.
π― 2. 3926.90.50.00 ββ Plastic Photo Frames (Standard)
| Item | Content |
|---|---|
| Base Tariff | 3.8% (ad valorem) |
| USITC Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10% |
| Total Tax Rate | 21.3% |
| Tax Calculation | CIF Value Γ 21.3% |
| De Minimis Eligibility | β Yes (If value < $800) |
| Legal Basis Path | HTSUS:3926.90.50 β USITC:Section 301 Footnote β CBP:Section 122 |
π Explanation: - Applies to rigid plastic frames (e.g., single-slot picture frames). - Subject to Section 301 surcharge due to its classification as a general plastic article. - Higher cost than albums; ensure accurate description to avoid misclassification.
π― 3. 3926.90.99.89 ββ Other Plastic Photo Frames (Catch-All)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| USITC Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β Yes (If value < $800) |
| Legal Basis Path | HTSUS:3926.90.99 β USITC:Section 301 Footnote β CBP:Section 122 |
π Explanation: - This is the least favorable code due to the higher base rate. - Only use if the product doesnβt fit neatly into "Frames" (
50.00) or "Albums" (48.00). - Example: Unusual shaped plastic holders not clearly defined as frames or albums.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
β 1. Required Document Checklist (All Must Be Provided)
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Include dimensions, number of slots/pages, material type (PP, PET, etc.) |
| β Product Photos | βοΈ | Show open/closed state, binding mechanism, slot types |
| β Commercial Invoice | βοΈ | Clearly state "Plastic Photo Album" or "Plastic Photo Frame" |
| β Packing List | βοΈ | Indicate units per carton, total weight |
| β Material Declaration | βοΈ | Confirm no wood, metal, or glass components (if any, split shipment) |
| β FCC/CE/RoHS (if applicable) | βοΈ | For plastic products, often not required, but helpful for compliance |
β 2. Declaration Tips (Key Mantra)
π₯ βAlbums Go to 48, Frames to 50, Avoid 99, Save 10%!β
| Scenario | Correct HS Code | Wrong Action |
|---|---|---|
| Foldable plastic album with multiple pages | 3926.90.48.00 |
Declare as "Frame" β 21.3% |
| Rigid single-photo wall frame | 3926.90.50.00 |
Declare as "Album" β Risk of audit |
| Unusual plastic holder (not clearly frame/album) | 3926.90.99.89 |
Try to force into 48.00 β Rejection |
| Mixed shipment (Albums + Frames) | Split Declaration | Combine into one code β Penalty |
β 3. Special Cases Handling
| Situation | Recommendation |
|---|---|
| Hybrid Materials (Plastic + Wood/Metal) | If >50% plastic, still 3926. If <50%, may be different chapter. Split if possible. |
| With Paper Inserts | If paper is integral (e.g., adhesive strips), still 3926. If paper dominates, consider Chapter 49. |
| Promotional Free Samples | Use De Minimis ($800) if eligible, but ensure accurate HS code. |
| OEM Custom Designs | Provide design files to CBP for Advance Ruling if unsure between 48.00 and 50.00. |
π V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3926.90.48.00 |
13.4% | No special | Best for albums; avoid 99.89 |
| π¨π³ China | 3926.90.48.00 |
6.5% | RoHS | Import duties apply |
| πͺπΊ EU | 3926.90.99 |
~6.5% | CE | No Section 301/122 |
| π¬π§ UK | 3926.90.99 |
~6.5% | UKCA | Post-Brexit rules apply |
| π¨π¦ Canada | 3926.90.99 |
~5.25% | Not required | No Section 301 |
π Conclusion: - USA has the most complex tariff structure due to Section 301 and Section 122. - Albums (
3926.90.48.00) are the most cost-effective for US import due to 0% Section 301. - EU/UK/Canada do not apply Section 301, so tax rates are lower and simpler (~6.5%).
π VI. Common Mistakes & Pitfalls (Lessons Learned the Hard Way)
β Mistake 1: Declaring all plastic photo products as 3926.90.99.89
π Consequence: Overpaying taxes by 9.4% compared to album code.
β Mistake 2: Labeling a rigid frame as an "Album" to get 13.4% tax π Consequence: CBP audit β Penalties + Back Taxes for misclassification.
β Mistake 3: Ignoring Section 122 tariff π Consequence: Underestimating landed cost by 10% on all codes.
β Mistake 4: Combining plastic frames and paper albums in one shipment without separation π Consequence: CBP may classify entire shipment under the highest tax code.
β Correct Practice:
βPlastic Photo Album, Foldable, 10 Pages, Material: PP, Color: Blue, Model XYZβ
π― VII. Conclusion: Precise Classification, Cost Savings, Smooth Clearance!
π― Remember the Mantra:
πΉ βAlbums to 48, Frames to 50, Avoid 99, Save 10%!β πΉ βHS Code decides your tax, 13.4% vs 22.8% is a huge gap!β πΉ βSection 301 is the key: 0% for albums, 7.5% for frames!β
π Pro Tip: If your product is mixed (e.g., plastic frame with glass insert), ensure the plastic component is >50% by weight/value. Otherwise, it may fall under Chapter 70 (Glass). Consider applying for an Advance Ruling from CBP if your product design is unique.
π£ Take Action Now:
π Contact a licensed customs broker + Provide product images + Apply for HS Code Advance Ruling π Let your plastic albums/frames clear customs smoothly, maximize profits, and expand globally!
β¨ Professional customs clearance starts with accurate classification! πΌ Every dollar of tax saved is pure profit!
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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.