多色内页相册
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4911914040 | 17.5% | CN | US | Official Doc |
| 4820500000 | 35.0% | CN | US | Official Doc |
| 4820900000 | 35.0% | CN | US | Official Doc |
| 4911998000 | 17.5% | CN | US | Official Doc |
| 3926904800 | 13.4% | CN | US | Official Doc |
AI Analysis
📒 Colorful Photo Album Pages (Multi-Color Inner Pages)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Classification Strategy
📌 I. Product Definition & Classification: What Exactly Are "Colorful Album Pages"?
"Colorful Photo Album Pages" refer to the inner sheets or inserts within a photo album, designed specifically for displaying and organizing photographs. In international trade, these are considered components of albums or standalone printed/plastic goods. Their classification depends heavily on material composition (paper vs. plastic) and form (printed vs. blank).
⚠️ Key Distinction Points:
- If made of Paper/Cardboard with printed designs/photos → Falls under Chapter 49 (Printed Materials) or Chapter 48 (Paper Products) depending on specific usage notes.
- If made of Plastic (e.g., PVC pockets, plastic sleeves) → Falls under Chapter 39 (Plastics).
- Critical Note: The summary provided in the data suggests multiple possible classifications based on interpretation of "inner pages" as either printed items or album components.
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Material/Use Inference | Total Tax Rate |
|---|---|---|---|
4911.91.40.40 |
Other Printed Items: Inner pages considered part of printed pictures/designs/photos. | Paper-based, printed images/designs. | 17.5% |
4911.99.80.00 |
Other Printed Items (Residual): Printed items not specifically elsewhere classified. | Paper or film material, general printed goods. | 17.5% |
4820.50.00.00 |
Sample Books/Collection Albums: Components of albums for storing photos. | Paper or plastic film, functional component. | 35.0% |
4820.90.00.00 |
Other Paper/Board Articles: Components of albums for samples/collections. | Paper or cardboard, general album parts. | 35.0% |
3926.90.48.00 |
Other Plastic Articles: Components made of plastic/paper materials. | Plastic or paper-related materials. | 13.4% |
🔍 Important Clarification:
- HS 4911 focuses on the printed nature of the page (if it contains images/designs).
- HS 4820 focuses on the functional role as an album component (sample/collection book).
- HS 3926 applies if the material is predominantly plastic (e.g., plastic sleeves/pockets).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 4911.91.40.40 & 4911.99.80.00 —— Other Printed Items (Paper-Based)
| Item | Content |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| Section 301 Additional Duty | +7.5% |
| Section 122 Duty | +10% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible (Denied for CN origin under these codes) |
| Legal Basis Path | Section 301: 7.5% + Section 122: 10% → Total 17.5% |
📌 Explanation:
- These codes are classified as printed materials.
- The 7.5% is the standard Section 301 additional duty for many printed goods.
- The 10% is the "Section 122" duty (often related to national security or specific trade remedies).
- Total: 17.5% is relatively moderate compared to plastic or functional album components.
🎯 2. 4820.50.00.00 & 4820.90.00.00 —— Album Components (Sample/Collection Books)
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: 25% + Section 122: 10% → Total 35.0% |
📌 Warning:
- Classifying as album components triggers the higher 301 rate of 25%.
- This is double the tax rate of printed items (17.5%).
- Customs may interpret "inner pages" as functional parts of a "collection album," leading to this higher classification.
🎯 3. 3926.90.48.00 —— Other Plastic Articles
| Item | Content |
|---|---|
| Base Duty | 3.4% |
| Section 301 Additional Duty | 0.0% |
| Section 122 Duty | +10% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base: 3.4% + Section 122: 10% → Total 13.4% |
📌 Note:
- If the pages are plastic-based (e.g., PVC pockets), this code may apply.
- Base duty is 3.4%, and no Section 301 duty applies, making it the lowest total tax (13.4%).
- However, proving the material is plastic is critical. If customs suspects paper, they may reclassify to 35%.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Document Checklist (Essential for Smooth Clearance)
| Document | Required | Purpose |
|---|---|---|
| ✅ Product Specifications | ✔️ | Detail material (Paper vs. Plastic), dimensions, printing type. |
| ✅ Material Composition Report | ✔️ | Lab test or manufacturer declaration confirming paper/plastic content. |
| ✅ Product Photos | ✔️ | Show the inner pages, binding, and any printed designs. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Photo Album Pages" or "Printed Inner Sheets." |
| ✅ Packing List | ✔️ | Separate line items if mixing types (e.g., plastic sleeves + paper pages). |
| ✅ Certificate of Origin | ✔️ | Prove CN origin to calculate correct Section 301/122 duties. |
✅ 2. Classification Strategy (Key Tips)
🔥 "Material First, Function Second: Paper/Plastic Dictates Duty!"
| Scenario | Recommended HS Code | Tax Rate | Reason |
|---|---|---|---|
| Paper pages with printed photos/designs | 4911.91.40.40 |
17.5% | Best if considered "printed items." |
| Blank paper pages (for user to insert) | 4820.50.00.00 |
35.0% | Risk: Classified as "album component." |
| Plastic sleeves/pockets | 3926.90.48.00 |
13.4% | Best if 100% plastic, no paper. |
| Mixed paper/plastic (e.g., plastic coating) | 3926.90.48.00 |
13.4% | If plastic is essential character, use this. |
⚠️ Critical Warning:
- Do NOT simply label as "Album Parts" without specifying material. Customs will default to HS 4820 (35%).
- DO emphasize "Printed" if applicable to justify HS 4911 (17.5%).
- DO prove Plastic Content if aiming for HS 3926 (13.4%).
✅ 3. Special Cases & Mitigation
| Situation | Advice |
|---|---|
| OEM Custom Printed Pages | Provide design files + print proofs to support HS 4911 classification. |
| Plastic-Coated Paper | If plastic coating is minimal (<50% by weight/value), customs may still classify as paper (35%). If dominant, argue for Plastic (13.4%). |
| Sample Books vs. Photo Albums | "Sample books" trigger 35%. "Printed photos" trigger 17.5%. Choose description carefully. |
| De Minimis Avoidance | All these codes are not eligible for $800 de minimis exemption for CN origin. Plan for duties. |
🌍 V. Global Market Comparison (2026 Outlook)
| Country/Region | Recommended HS Code | Tax Rate (CN Origin) | Key Requirements |
|---|---|---|---|
| 🇺🇸 USA | 4911.91.40.40 or 3926.90.48.00 |
13.4% - 17.5% | Avoid 4820 (35%). Provide material proof. |
| 🇨🇳 China | 4911.91.40.40 |
Low (5-10%) | Standard VAT + Import Duty. |
| 🇪🇺 EU | 4911.99.00 |
0-6.5% | No Section 301/122. CE/RoHS if plastic. |
| 🇬🇧 UK | 4911.99.00 |
0-6.5% | Post-Brexit rules apply. No Section 301. |
📌 Conclusion:
- USA is the highest-cost market due to Section 301 and 122 duties.
- Strategic Classification: Aim for Plastic (13.4%) or Printed (17.5%) to avoid 35% component tax.
- Documentation is Key: Material declaration and product images are non-negotiable.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Labeling as "Album Parts" → 35% Tax
👉 Fix: Label as "Printed Photo Pages" or "Plastic Photo Sleeves."
❌ Mistake 2: Assuming all "Paper" = Same Tax
👉 Fix: Distinguish between "General Paper Products" (35%) and "Printed Items" (17.5%).
❌ Mistake 3: Ignoring Section 122 Duty
👉 Fix: All Chinese imports in these categories face 10% Section 122. Factor this into cost.
❌ Mistake 4: Mixing Goods in One Shipment
👉 Fix: Separate Paper, Plastic, and Printed items in invoices to avoid customs disputes.
🎯 VII. Final Recommendation
🎯 Tax Minimization Strategy:
1. If Plastic: Use 3926.90.48.00 → 13.4% (Lowest).
2. If Paper + Printed: Use 4911.91.40.40 → 17.5% (Moderate).
3. Avoid: 4820.50.00.00 → 35.0% (Highest).
📌 Pro Tip:
- Always include a Material Declaration Sheet stating "100% Paper" or "PVC Plastic."
- Use precise descriptions: "Colorful Printed Paper Inserts for Photo Albums" (for 17.5%) or "PVC Photo Pocket Pages" (for 13.4%).
- Never use vague terms like "Album Accessories" without material details.
📣 Immediate Action:
📞 Consult a customs broker for Pre-Ruling if unsure about material classification.
🚀 Ensure your invoice and packing list match the chosen HS Code exactly.
💡 Cost Control: A 17.5% vs. 35% difference can save thousands of dollars on bulk shipments.
✨ Smart Classification = Smarter Profits!
💼 Your Tax Liability is Only as Accurate as Your Documentation!
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.