Custom CD Case
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 |
| 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
💿 Custom CD Case (Data Storage Media Packaging)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 I. Product Definition & Classification: What Exactly is a "Custom CD Case"?
A "Custom CD Case" is primarily a packaging article used for storing and displaying optical media (CDs, DVDs, Blu-rays). In international trade, the classification depends strictly on the material composition and the specific design/function of the case. It is generally divided into two main categories:
- Paper-Based Cases: Standard jewel cases, digipaks, or slipcases made entirely or predominantly of paper/paperboard.
- Plastic-Based Cases: Rigid or flexible cases made of plastics (e.g., Polystyrene, PVC), often referred to as "jewel cases" or protective sleeves.
⚠️ Key Distinction Point:
- If the case is made of paper/paperboard (even if it contains a plastic window or insert), it falls under Chapter 48. - If the case is made of plastics (and is not a simple photo album), it falls under Chapter 39. - If it is specifically designed as a Photo Album (even if made of plastic), it falls under a specific subheading in Chapter 39.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
Based on the provided data, here are the precise HS Codes for Custom CD Cases, categorized by material:
| HS Code | Product Description | Application Scenario | Material | Tax Rate |
|---|---|---|---|---|
4820.30.00.40 |
Binders (other than book covers), folders and file covers Other | Paper-based CD cases, digipaks, paper folders containing CDs | 📄 Paper/Paperboard | 25.0% |
4820.90.00.00 |
Other articles of stationery, of paper or paperboard | Other paper-based CD packaging, book covers, general paper stationery | 📄 Paper/Paperboard | 25.0% |
3926.90.48.00 |
Photo albums | Plastic CD cases specifically classified as "Photo Albums" | 🧱 Plastic | 3.4% |
3926.90.99.89 |
Other articles of plastics | General plastic CD/DVD cases, protective sleeves, non-album plastic packaging | 🧱 Plastic | 12.8% |
🔍 Critical Note:
- Paper Cases are almost always subject to the 25.0% total tax rate (0% Base + 25% Additional). - Plastic Cases vary significantly: If deemed a "Photo Album," the rate is low (3.4%); otherwise, it is 12.8% (5.3% Base + 7.5% Additional). - Misclassification Risk: Declaring a plastic CD case as "Paper" or vice versa will lead to customs rejection, fines, or significant tax discrepancies.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 4820.30.00.40 & 4820.90.00.00 —— Paper-Based CD Cases
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Additional Tariff (Section 301) | +25.0% |
| Total Tariff | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Applicable (Section 301 tariffs apply regardless of value) |
| Legal Basis | HTSUS 4820.30.00.40 / 4820.90.00.00 → Section 301 Footnote |
📌 Explanation:
- Paper-based stationery and packaging articles from China are subject to a flat 25% additional tariff. - There is no base tariff, but the additional tariff makes the effective rate 25%. - This is a high-cost category for exporters. Consider shifting paper packaging production to non-China origins if possible.
🎯 2. 3926.90.48.00 —— Plastic CD Cases (Classified as Photo Albums)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Additional Tariff | 0.0% |
| Total Tariff | 3.4% |
| Tax Calculation | CIF Value × 3.4% |
| De Minimis Exemption | ❌ Not Applicable (though rate is low) |
| Legal Basis | HTSUS 3926.90.48.00 |
📌 Explanation:
- If the plastic CD case is explicitly marketed or structured as a "Photo Album" (even for CDs), it qualifies for a much lower rate of 3.4%. - Strategy Tip: If your plastic CD cases are designed with pages or slots for storing images/media, argue for the "Photo Album" classification to save 9.4% in tariffs.
🎯 3. 3926.90.99.89 —— Other Plastic CD Cases (Standard Jewel Cases)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Additional Tariff | +7.5% |
| Total Tariff | 12.8% |
| Tax Calculation | CIF Value × 12.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | HTSUS 3926.90.99.89 |
📌 Explanation:
- Standard plastic CD/DVD jewel cases that are not classified as photo albums fall here. - The total rate is 12.8% (5.3% Base + 7.5% Additional). - This is significantly cheaper than the 25% for paper cases.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documentation Checklist (Mandatory)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state Material Composition (e.g., "100% Paper," "Polystyrene Plastic"). |
| ✅ Product Photos | ✔️ | Clear images of the case, including inside structure, to determine if it’s a "Binder," "Folder," or "Album." |
| ✅ Commercial Invoice | ✔️ | Must accurately describe the item (e.g., "Plastic CD Case" vs. "Paper CD Insert"). |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | If plastic, ensure it meets US chemical regulations (TSCA). |
| ✅ Certificate of Origin | ✔️ | Essential for verifying China origin to apply correct additional tariffs. |
✅ 2. Declaration Strategies (Key Rules)
🔥 “Material First, Function Second; Album = Low Tax, Paper = High Tax!”
| Scenario | Correct Declaration | Incorrect Action |
|---|---|---|
| Standard Plastic Jewel Case | HS Code: 3926.90.99.89 (12.8%) |
Declare as Paper → 25% (Overpay!) |
| Plastic Case with Photo Pages | HS Code: 3926.90.48.00 (3.4%) |
Declare as "Other Plastic" → 12.8% (Overpay!) |
| Paper Digipak / Cardboard Case | HS Code: 4820.30.00.40 (25%) |
Declare as Plastic → Risk of Penalty + Back Taxes |
| Mixed Material (Paper + Plastic Window) | HS Code: 4820.90.00.00 (25%) |
Split declaration → Customs may reject and consolidate |
✅ 3. Special Handling Tips
| Situation | Handling Advice |
|---|---|
| OEM Custom Prints | Provide print files to customs if requested. Ensure "Custom" doesn't imply "Specialty Goods" which might have different rules. |
| Plastic Cases with CD Included | Declare Separately! The CD (if music/data) has its own HS code. The case is packaging. Do not combine unless it's a gift set (which may change valuation). |
| "Photo Album" Classification | To qualify for 3926.90.48.00, the product should have multiple pages/slots for storing photos/media, not just a single slot for one CD. Provide catalog info showing multi-page structure. |
| Paper Cases with Plastic Sleeves | If the plastic is just a thin insert, the whole item is still "Paper" under HTSUS Chapter 48. |
🌍 V. Global Market Clearance Comparison (2026 Update)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4820.90.00.00 (Paper) / 3926.90.99.89 (Plastic) |
25.0% (Paper) / 12.8% (Plastic) | TSCA (Plastic) | High tariffs on paper. Plastic is cheaper. |
| 🇨🇳 China | 4820.90.00.00 / 3926.90.99.89 |
0% - 5% | CCC (if applicable) | Lower tariffs. |
| 🇪🇺 EU | 4820.90.00.00 / 3926.90.99.89 |
0% - 6.5% | CE (Plastic) | No Section 301 equivalent. |
| 🇬🇧 UK | 4820.90.00.00 / 3926.90.99.89 |
0% - 6.5% | UKCA | Post-Brexit rules apply. |
📌 Conclusion:
- USA is the most expensive market for CD cases due to Section 301 tariffs. - Plastic cases are 2x cheaper to import into the US than paper cases (12.8% vs 25%). - If you are shipping large volumes to the US, switch to plastic cases if design permits.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring a Plastic Jewel Case as "Paper Stationery"
👉 Consequence: Customs will reclassify, charge 25% instead of 12.8%, and may impose penalties for misdeclaration.
❌ Error 2: Declaring a Paper Digipak as "Plastic Product"
👉 Consequence: Higher duty (12.8% vs 25% is wrong direction, but if they find it's paper, they might assess 25% + penalties for fraud). Actually, paper is 25%, plastic is 12.8%. So declaring paper as plastic is tax evasion risk.
❌ Error 3: Missing Material Composition on Invoice
👉 Consequence: Customs will use "Residual Classification" (often highest duty) or delay shipment for 2-4 weeks.
❌ Error 4: Ignoring "Photo Album" Opportunity for Plastic Cases
👉 Consequence: Paying 12.8% when you could pay 3.4% if the case has multiple pages.
✅ Correct Declaration Example:
"Plastic CD Case, Multi-Page Design, for Storage of Audio CDs, Model XYZ, Made of Polystyrene" → HS: 3926.90.48.00
"Cardboard CD Sleeve, Single Sheet, for Packaging, Model ABC" → HS: 4820.90.00.00
🎯 VII. Conclusion: Smart Classification, Lower Costs!
🎯 Remember the Golden Rules:
🔹 "Plastic Album = 3.4% | Plastic Case = 12.8% | Paper Case = 25.0%"
🔹 "Paper is Expensive, Plastic is Better, Album is Best!"
🔹 "Always declare Material First, Function Second!"
📌 Pro Tip:
If you are shipping to the US and use plastic CD cases, consider designing them with multiple pages/slots to qualify as "Photo Albums" (3926.90.48.00). This saves 9.4% in tariffs compared to standard jewel cases!
📣 Immediate Action:
📞 Review your product material composition today.
📄 Update your Commercial Invoice descriptions.
🚀 Optimize your HS Code to save up to 11.6% in duties!
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Cost Savings Are Hidden in the HS Code!
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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。