Colorful Disc Film Box
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4819503000 | 35.0% | CN | US | 官方文档 |
| 4819504040 | 35.0% | CN | US | 官方文档 |
| 3923400010 | 40.3% | CN | US | 官方文档 |
| 3923900080 | 38.0% | CN | US | 官方文档 |
商品图片
AI分析
🎬 Colorful Disc Film Box (Photographic/Video Disc Packaging)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Disc Film Boxes"?
In international trade, "Colorful Disc Film Boxes" typically refer to rigid or semi-rigid packaging containers specifically designed to hold photographic film reels, video discs, or similar media formats. However, the customs classification depends strictly on the material composition and specific product description.
The input data identifies two primary categories based on material: 1. Plastic Supports/Reels: Specifically for film reels and reel cans. 2. Paper/Cardboard Containers: Specifically rigid boxes and cartons used for packing.
⚠️ Critical Distinction:
- If the product is a plastic spool, cop, bobbin, or reel used to wind/transport film → It falls under Chapter 39.
- If the product is a rigid box, carton, or case made of paper/paperboard to store the discs/film → It falls under Chapter 48.
- Do not confuse general plastic packaging (e.g., generic plastic cases) with specific "film reel supports."
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided <DATA>, here are the precise classifications for "Colorful Disc Film Box" depending on its physical nature:
| HS Code | Product Description | Material | Applicable Scenario |
|---|---|---|---|
3923.40.00.10 |
Spools, cops, bobbins and similar supports (Photographic film reels and reel cans) | Plastics | Specifically for winding photographic film; includes film reel cans. |
4819.50.30.00 |
Record sleeves | Paper/Paperboard | Paper-based sleeves for holding discs/film records. |
4819.50.40.40 |
Rigid boxes and cartons (Other packing containers) | Paper/Paperboard | Rigid paper/cardboard boxes used for packing films/disks. |
3923.90.00.80 |
Other articles for conveyance/packing of goods, of plastics | Plastics | Generic plastic boxes/cases NOT specifically defined as film reels. |
🔍 Key Warning:
- "Colorful" refers to the appearance/printing, which does not change the HS Code.
- If the box is plastic and is a reel/spool, use3923.40.00.10.
- If the box is plastic and is a generic container (not a reel), use3923.90.00.80.
- If the box is paper/cardboard and is rigid, use4819.50.40.40.
- If the box is paper/cardboard and is a sleeve, use4819.50.30.00.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Note: Rates below reflect the provided data which includes "Additional Tariffs," implying US-China trade context)
✅ Effective Time: Current as per provided data
🎯 1. 3923.40.00.10 —— Plastic Spools/Reels for Photographic Film
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Eligible | ✅ Yes (Generally, 0% tax may allow for lower scrutiny, but verify specific de minimis thresholds) |
| Legal Basis | Chapter 39, Heading 3923 |
📌 Explanation:
- This specific item (plastic film reels) enjoys a 0% total tariff.
- No additional surcharges are listed in the provided data for this specific subheading.
- Advantage: Low cost entry, high efficiency.
🎯 2. 3923.90.00.80 —— Other Plastic Packing Articles (Generic Plastic Boxes)
| Item | Content |
|---|---|
| Base Tariff | 3.0% |
| Additional Tariff | 25.0% |
| Total Tax Rate | 28.0% |
| Tax Calculation | CIF Value × 28% |
| De Minimis Eligible | ❌ No (High tax rates often negate de minimis benefits depending on volume/value) |
| Legal Basis | Chapter 39, Heading 3923, Footnote 9903.88.01 (Implied by 25% add-on) |
📌 Explanation:
- If the "Colorful Box" is made of plastic but is NOT a film reel/spool, it falls into "Other."
- Total 28% tax (3% base + 25% additional).
- High Cost: This is significantly more expensive than the reel-specific category.
🎯 3. 4819.50.30.00 —— Paper Cardboard Record Sleeves
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Eligible | ❌ No (High tax rate) |
| Legal Basis | Chapter 48, Heading 4819 |
📌 Explanation:
- Paper-based sleeves attract a 25% additional tariff.
- Base tariff is 0%, but the additional tax makes it costly.
🎯 4. 4819.50.40.40 —— Paper Cardboard Rigid Boxes and Cartons
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Eligible | ❌ No (High tax rate) |
| Legal Basis | Chapter 48, Heading 4819 |
📌 Explanation:
- Paper-based rigid boxes (common for premium disc/film packaging) also attract a 25% additional tariff.
- Base tariff is 0%, but the 25% surcharge is significant.
🛠️ IV. Customs Clearance Practical Advice (Combat Avoidance Guide)
✅ 1. Preparation Checklist (No Omissions)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Material (Plastic vs. Paper), Function (Reel vs. Box), Dimensions. |
| ✅ Product Photos | ✔️ | Clear images showing the item is a "Reel" or "Rigid Box," not a generic container. |
| ✅ Bill of Lading / Invoice | ✔️ | Accurate description: e.g., "Plastic Film Reel" vs. "Plastic Packing Box." |
| ✅ Origin Certificate | ✔️ | If applicable, to verify origin for tariff calculations. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material Defines Code, Function Defines Subheading!"
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Plastic Film Reel | 3923.40.00.10(Plastic Spools/Reels) |
"Plastic Box" or "Packaging" | Tax Drop: 28% → 0% (Savings!) |
| Paper Rigid Box | 4819.50.40.40(Rigid Boxes/Cartons) |
"Plastic Case" | Tax Increase: 0% → 25% (Penalty!) |
| Generic Plastic Box | 3923.90.00.80(Other Plastic Articles) |
"Film Reel" | Audit Risk: If not a reel, customs will reclassify to 28%. |
| Paper Sleeve | 4819.50.30.00(Record Sleeves) |
"Rigid Box" | Misclassification: Wrong tax rate application. |
📌 Critical Advice:
- If you are using plastic film reels, ensure the description explicitly states "Photographic Film Reels" or "Spools." This qualifies for 0% tax.
- If you are using paper boxes, expect a 25% additional tariff. There is no exemption in the provided data for paper packaging.
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Mixed Container (Reel + Box) | Declare separately if possible. Reels (0%) and Boxes (25%) have different tax implications. Do not lump them into one generic "Packaging" item. |
| Colorful Printing | Printing does not change the HS Code. Ensure the material is correctly stated. |
| Sample vs. Bulk | For samples, verify if de minimis rules apply. However, with 25-28% tax, de minimis may not be cost-effective for low-value shipments if duties are still collected. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3923.40.00.10 |
0% | Best option for plastic film reels. |
| 🇺🇸 USA | 4819.50.40.40 |
25% | Paper rigid boxes face 25% surcharge. |
| 🇺🇸 USA | 3923.90.00.80 |
28% | Generic plastic boxes face highest rate. |
| 🇨🇳 China | 3923.40.00.10 |
Low (Import Duty) | Check local import tariffs for entry into China. |
| 🇪🇺 EU | 3923.40.00 |
~2.5-4% | No Section 301 equivalent; lower tariffs generally. |
📌 Conclusion:
- The USA market imposes significant additional tariffs on plastic (non-reel) and paper packaging.
- Plastic film reels (3923.40.00.10) are the only tax-free option among the provided items.
- Optimize your packaging design: If feasible, use plastic reels instead of paper boxes or generic plastic cases to save 25-28% in duties.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Plastic Film Reels" as "Plastic Packing Boxes"
👉 Result: Tax jumps from 0% to 28%.
👉 Fix: Use exact description: "Plastic Spool for Photographic Film."
❌ Mistake 2: Declaring "Paper Boxes" as "Plastic Boxes"
👉 Result: Misclassification, potential fines, and duty underpayment/overpayment.
👉 Fix: Accurately identify material: Paper vs. Plastic.
❌ Mistake 3: Ignoring the "Additional Tariff"
👉 Result: Assuming 0% base tariff means 0% total.
👉 Fix: Always add the 25% surcharge for items like 3923.90.00.80, 4819.50.30.00, and 4819.50.40.40.
✅ Correct Action:
"Plastic Spool, Reel for Photographic Film, HS Code 3923.40.00.10"
"Rigid Paper Box for Disc Packaging, HS Code 4819.50.40.40"
🎯 VII. Conclusion: Precise Classification, Cost Savings!
🎯 Remember the Mantra:
🔹 "Plastic Reels = 0% Tax; Plastic Boxes = 28% Tax; Paper Boxes = 25% Tax!"
🔹 "HS Code Accuracy Saves 25-28% in Customs Duties!"
📌 Pro Tip:
If your "Colorful Disc Film Box" is indeed a plastic reel/spool, insist on declaring it as 3923.40.00.10. This is the only zero-tariff option in the dataset.
If it is a paper or generic plastic box, budget for 25-28% additional duties.
📣 Immediate Action:
📞 Verify product material and function.
🚀 Use3923.40.00.10for plastic reels to save costs.
💼 Your packaging choice directly impacts your landed cost!
✨ Professional Customs Clearance Starts with Precise Classification!
💼 Every Percent Saved is Pure Profit!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。