Commercial CD ROM Cases
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926904800 | 13.4% | CN | US | 官方文档 |
| 7326903500 | 92.8% | CN | US | 官方文档 |
| 7326908688 | 87.9% | CN | US | 官方文档 |
| 4820300040 | 35.0% | CN | US | 官方文档 |
| 4820900000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📂 Commercial CD ROM Cases (Optical Disc Storage Solutions)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: What Exactly Are "Commercial CD ROM Cases"?
Commercial CD ROM Cases refer to rigid or semi-rigid containers designed specifically for storing, protecting, and transporting Compact Discs (CDs), Digital Versatile Discs (DVDs), or Blu-ray discs. In international trade, these items are not viewed as a single homogeneous product. Their classification depends heavily on their primary material (Plastics, Paper, Metal) and their specific form factor (Spindles, Jewel Cases, Box Sets).
⚠️ Key Distinction Point:
- If the case is made of paper/paperboard (e.g., standard plastic inserts mounted on cardboard sleeves, or pure cardboard jewel cases) → It falls under Heading 4820 (Stationery/Albums).
- If the case is made of plastic (e.g., rigid PET/PS jewel cases, plastic spindles, blister packs) → It falls under Heading 3926 (Other plastic articles).
- If the case is made of metal or contains significant metal components (rare for consumer CD cases, but possible for industrial archives) → It falls under Heading 7326 (Other iron/steel articles).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
Based on the provided data, here are the specific HS Codes applicable to commercial CD ROM cases, categorized by material and structure.
| HS Code | Product Description | Applicable Scenario | Material |
|---|---|---|---|
4820.30.00.40 |
Binders, folders, file covers | Paper-based albums/covers; CD cases where the outer cover is rigid paperboard and it functions as an "album" or "folder" for discs. | Paper/Paperboard |
4820.90.00.00 |
Other articles of paper/paperboard | Other paper stationery/albums; Includes generic paper disc holders, paperboard box sets not specifically defined as binders. | Paper/Paperboard |
3926.90.99.89 |
Other articles of plastics | Standard Plastic CD/DVD Cases; Rigid plastic jewel cases, plastic spindles, or general plastic protective containers. | Plastic |
3926.90.48.00 |
Photo Albums (Plastic) | Plastic Photo/CD Albums; Specifically designed albums for displaying or storing discs/photos in plastic sleeves/pages. | Plastic |
7326.90.35.00 |
Other articles of iron/steel: Containers | Metal Disc Containers; Rare, but includes metal tins or cases carried on the person/in bags for disc storage. | Metal (Iron/Steel) |
7326.90.86.88 |
Other articles of iron/steel: Other | Other Metal Accessories; Miscellaneous metal parts or containers not fitting specific subcategories. | Metal (Iron/Steel) |
🔍 Critical Note:
- Most standard "Jewel Cases" (the clear, rectangular plastic cases) are typically classified under 3926.90.99.89 (General plastic articles) or 3926.90.48.00 if structured as albums.
- "Paperboard Boxes" with plastic trays are often scrutinized. If the paperboard is the primary character, it may fall under 4820.90.00.00.
- Never declare plastic cases as paper products to avoid inspection delays, or vice versa.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Current trade policies (Section 301 & IEEPA implications)
🎯 1. 4820.30.00.40 & 4820.90.00.00 —— Paper-Based CD Cases/Albums
| Item | Content |
|---|---|
| Base Duty Rate | 0% (ad valorem) |
| Section 301 Surcharge | +25.0% (Steel, Aluminum, Copper products surcharge does not apply, but general Section 301 applies to paper products from China) |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Eligibility | ❌ Not Eligible (Deny de_minimis for Section 301 goods) |
| Legal Basis Path | HTSUS:4820.30.00.40 → USITC:Section 301 |
📌 Explanation:
- Paper stationery and albums from China are subject to the 25% Section 301 tariff.
- Although the base rate is 0%, the total effective duty is 25%.
- This applies to cardboard CD boxes, paperboard jewel case inserts, and paper-based disc albums.
🎯 2. 7326.90.35.00 —— Metal Disc Containers
| Item | Content |
|---|---|
| Base Duty Rate | 0% |
| Section 301 Surcharge | 0.0% (Base) |
| Steel/Aluminum/Copper Surcharge | +50.0% (Specific surcharge for Steel/Aluminum/Copper products) |
| Total Tax Rate | 50.0% |
| Tax Calculation | CIF Value × 50% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | HTSUS:7326.90.35.00 → Steel/Copper Surcharge Rule |
📌 Warning:
- If your CD cases are made of metal (e.g., tin boxes, metal archive cases), the tariff is extremely high at 50%.
- This is due to specific tariffs on steel, aluminum, and copper products imported from China.
🎯 3. 7326.90.86.88 —— Other Metal Articles
| Item | Content |
|---|---|
| Base Duty Rate | 2.9% |
| Section 301 Surcharge | 25.0% |
| Steel/Aluminum/Copper Surcharge | +50.0% |
| Total Tax Rate | 77.9% |
| Tax Calculation | CIF Value × 77.9% |
| De Minimis Eligibility | ❌ Not Eligible |
📌 Critical:
- This is the "Catch-all" for other metal items not specifically categorized.
- The combined tax burden is 77.9%, making metal CD cases prohibitively expensive for import into the US from China.
🎯 4. 3926.90.99.89 —— General Plastic CD Cases
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Surcharge | +7.5% |
| Total Tax Rate | 12.8% |
| Tax Calculation | CIF Value × 12.8% |
| De Minimis Eligibility | ❌ Not Eligible (Subject to Section 301) |
| Legal Basis Path | HTSUS:3926.90.99.89 → USITC:Section 301 |
📌 Explanation:
- Standard plastic jewel cases and spindles fall here.
- The 12.8% rate is significantly lower than metal or certain other categories, but still substantial compared to pre-trade war rates.
🎯 5. 3926.90.48.00 —— Plastic Photo/CD Albums
| Item | Content |
|---|---|
| Base Duty Rate | 3.4% |
| Section 301 Surcharge | 0.0% |
| Total Tax Rate | 3.4% |
| Tax Calculation | CIF Value × 3.4% |
| De Minimis Eligibility | ❌ Not Eligible (Check specific footnotes; often exempt from higher Section 301 brackets if classified strictly as photo albums) |
📌 Opportunity:
- If your product is clearly an "Album" (with pages, sleeves, binding) rather than a simple "Case," it may qualify for the lower 3.4% rate.
- This requires precise marketing and description to justify the "Album" classification.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must clearly state: Material (Plastic/Paper/Metal), Dimensions, Capacity (e.g., "Holds 100 CDs"). |
| ✅ Material Composition | ✔️ | Detail the % of plastic vs. paper. For "Paperboard with Plastic Tray," specify if paper is the principal character. |
| ✅ Product Photos | ✔️ | Show the product open and closed. Clearly show the brand, model number, and any "Made in China" labels. |
| ✅ Commercial Invoice | ✔️ | Description must be precise: e.g., "Plastic CD Jewel Cases, 12mm thickness, PET material." |
| ✅ Certificate of Origin | ✔️ | Required for proving origin to apply correct Section 301 duties. |
| ✅ Packing List | ✔️ | List unit weight and quantity. Ensure no mixed materials in one shipment without clear separation. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Material Defines Code, 'Album' Lowers Rate, 'Case' Raises It!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Standard Clear Plastic Case | 3926.90.99.89 (Plastic Article) |
Calling it "Paper Album" → Audit Risk |
| Cardboard Box with Plastic Insert | 4820.90.00.00 (If Paper is Principal) |
Calling it "Plastic Case" → Wrong Code |
| Bound Disc Album (Pages/Sleeves) | 3926.90.48.00 (Plastic Album) → 3.4% |
Calling it "Plastic Case" → 12.8% |
| Metal Tin Box for CDs | 7326.90.35.00 → 50% |
Hiding material → Smuggling Risk |
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials (Paper + Plastic) | If plastic inserts are removable, declare separately. If bonded, declare as the material that gives the essential character (usually paper for packaging). |
| "Blank" vs. "Pre-Printed" | Blank cases are "Articles of Stationery/Plastic." Pre-printed with artwork is still the same HS code, but add "Decorated" in description. |
| Industrial Archive Cases | If large, metal, or specialized, ensure they are not classified as "Furniture" or "Containers" under other headings which may have different tariffs. |
| De Minimis Exemption | ❌ Do NOT rely on de minimis (Section 321). Section 301 goods (including plastics and papers from China over $800) are explicitly excluded from de minimis exemption. All units are taxable. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.89 (Plastic) |
12.8% (Section 301) | No special certs for packaging | High Duty. Avoid metal (77.9%). |
| 🇨🇳 China | 3926.90.99.89 |
5.0% | None | Lower entry barrier for exporters. |
| 🇪🇺 EU | 3926.90.99 |
6.0% (MFN) | CE (if packaging for electronics), RoHS (plastics) | No Section 301 equivalent. |
| 🇬🇧 UK | 3926.90.99 |
6.0% (MFN) | UKCA (if applicable) | Post-Brexit rules apply. |
| 🇯🇵 Japan | 3926.90.99 |
6.0% | FSC (Forest Stewardship Council) for paper | Strict on paper packaging content. |
📌 Conclusion:
- USA is the highest cost market due to Section 301 tariffs.
- EU/UK/Asia offer significantly lower tariffs, making them more viable for price-sensitive CD accessories.
- Plastic Albums (3926.90.48.00) offer the best rate in the US at 3.4%, but require strict compliance with "Album" definition.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring Plastic Cases as "Paper Albums" to get 0% base rate.
👉 Consequence: Customs inspection reveals plastic → Fine + Back Duty + 25% Surcharge.
❌ Error 2: Using "De Minimis" for plastic CD cases from China.
👉 Consequence: Shipment Seized. Section 301 goods are not exempt under $800.
❌ Error 3: Misclassifying Metal Cases as Plastic.
👉 Consequence: Tariff jumps from 12.8% to 50-77.9%. Massive cost overrun.
❌ Error 4: Vague Description: "CD Case."
👉 Consequence: Customs assigns default higher duty code. Delays + Storage Fees.
✅ Correct Practice:
"Plastic CD Jewel Cases, 12mm, Polypropylene, Blank, Model XYZ"
OR
"Cardboard CD Box Set with Plastic Inserts, 50-Count, Paper Product"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Plastic Albums = 3.4%, Plastic Cases = 12.8%, Paper = 25%, Metal = 50%+!"
🔹 "No De Minimis for Section 301! Declare Every Unit!"
🔹 "Material is King: Check Plastic, Paper, or Metal First!"
📌 Pro Tip:
If you are exporting Plastic Albums (with pages/sleeves), ensure your product photos and descriptions clearly show the binding/paging structure to justify 3926.90.48.00 (3.4% tariff). If it’s just a single shell, use 3926.90.99.89 (12.8%).
📣 Immediate Action:
📞 Consult a licensed customs broker for Pre-Ruling if your product is on the borderline between "Case" and "Album."
🚀 Optimize your supply chain: Consider shifting high-volume plastic case production to non-China origins (e.g., Vietnam, Mexico) to avoid Section 301 tariffs entirely.
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Profit Margin Depends on the 10% Difference Between 3.4% and 12.8%!
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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。