Film Archive Box
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4420902000 | 17.5% | CN | US | 官方文档 |
| 4420908000 | 38.2% | CN | US | 官方文档 |
| 4820900000 | 35.0% | CN | US | 官方文档 |
| 3923109000 | 38.0% | CN | US | 官方文档 |
| 3923102000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🎞️ Film Archive Box (Cine-Reel Storage Containers)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is a "Film Archive Box"?
A Film Archive Box is a specialized storage solution designed to protect physical film media (such as 35mm, 16mm, or 8mm reels) from environmental damage, dust, and physical impact. In international trade, its classification depends heavily on the material and specific use:
- Wooden/Material Boxes: If made of wood, they are often classified as decorative or general wooden packaging/boxes.
- Paper/Cardboard Boxes: If made of paper products for stationery or sample storage, they fall under paper articles.
- Plastic Boxes: If made of plastic for general packaging, they fall under plastic articles.
⚠️ Critical Distinction:
- If the box is wooden and considered a decorative item or general storage → Chapter 44
- If the box is paper and used for stationery/archival purposes → Chapter 48
- If the box is plastic and used for packaging/storage → Chapter 39
Note: There is no specific HS Code exclusively for "Film" boxes in the provided data; thus, classification follows the material hierarchy.
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Material | Summary & Application | Tax Detail Breakdown |
|---|---|---|---|
4420.90.20.00 |
Wood | Wooden or Wooden Decorative Storage Box. Matches the category of wooden decorations/boxes. Ideal for premium, aesthetic film storage. | Total Tax: 17.5% • Base: 0.0% • Additional: 7.5% • Section 301: 10% |
4420.90.80.00 |
Wood | Other Wooden Decorative Articles. Fits general wooden box characteristics if not specifically "decorative" in the primary sense. | Total Tax: 38.2% • Base: 3.2% • Additional: 25.0% • Section 301: 10% |
4820.90.00.00 |
Paper | Paper/Cardboard Storage/Archive Tool. Matches stationery, album, or sample collection storage. Best for standard archival paper boxes. | Total Tax: 35.0% • Base: 0.0% • Additional: 25.0% • Section 301: 10% |
3923.10.90.00 |
Plastic | Plastic Box/Container. General plastic packaging item. Suitable for durable, waterproof film storage cases. | Total Tax: 38.0% • Base: 3.0% • Additional: 25.0% • Section 301: 10% |
3923.10.20.00 |
Plastic | Plastic Packaging Articles (Boxes). Specific fit for plastic boxes under heading 3923.10. | Total Tax: 35.0% • Base: 0.0% • Additional: 25.0% • Section 301: 10% |
🔍 Key Insight:
- Wooden boxes vary significantly in tax based on whether they are classified as "decorative" (4420.90.20.00at 17.5%) or "other" (4420.90.80.00at 38.2%).
- Paper boxes (4820.90.00.00) offer a moderate tax rate of 35.0% with no base tariff.
- Plastic boxes have two options:3923.10.90.00(38.0%) and3923.10.20.00(35.0%). The latter is slightly cheaper due to a 0% base tariff.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Post-November 10, 2025 (including subsequent imports)
🎯 1. 4420.90.20.00 — Wooden Decorative Storage Box
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| USITC Additional Tariff (Section 301) | +7.5% (Specific to this subheading) |
| IEEPA Additional Tariff | +10% (Targeting China/HK products) |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No (deny_de_minimis applies) |
| Legal Path | IEEPA:9903.01.25 → USITC:4420.90.20.00 → FOOTNOTE:Section301 |
📌 Explanation:
- This is the most cost-effective option among all choices.
- The 7.5% additional tariff is specific to wooden decorative items, distinct from the standard 25% seen in other categories.
🎯 2. 4420.90.80.00 — Other Wooden Articles
| Item | Content |
|---|---|
| Base Tariff | 3.2% |
| USITC Additional Tariff (Section 301) | +25.0% (Standard high-tier surcharge) |
| IEEPA Additional Tariff | +10.0% |
| Total Tax Rate | 38.2% |
| Tax Calculation | CIF Value × 38.2% |
| De Minimis Eligibility | ❌ No |
| Legal Path | IEEPA:9903.01.25 → USITC:4420.90.80.00 → FOOTNOTE:9903.88.01 |
📌 Warning:
- Avoid this code unless necessary. The 25% Section 301 tariff makes it nearly twice as expensive as4420.90.20.00.
🎯 3. 4820.90.00.00 — Paper/Cardboard Archive Box
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Additional Tariff (Section 301) | +25.0% |
| IEEPA Additional Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ No |
| Legal Path | IEEPA:9901.25 → USITC:4820.90.00.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Ideal for eco-friendly, lightweight archival boxes.
- No base tariff, but hits the standard 25% + 10% surcharges.
🎯 4. 3923.10.90.00 — Plastic Box (General)
| Item | Content |
|---|---|
| Base Tariff | 3.0% |
| USITC Additional Tariff (Section 301) | +25.0% |
| IEEPA Additional Tariff | +10.0% |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF Value × 38.0% |
| De Minimis Eligibility | ❌ No |
| Legal Path | IEEPA:9903.01.25 → USITC:3923.10.90.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Higher base tariff (3%) makes it more expensive than the specific plastic box code below.
🎯 5. 3923.10.20.00 — Plastic Packaging Box (Specific)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Additional Tariff (Section 301) | +25.0% |
| IEEPA Additional Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ No |
| Legal Path | IEEPA:9901.25 → USITC:3923.10.20.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- The best option for plastic boxes. Zero base tariff ensures the total remains at 35%, lower than3923.10.90.00.
🛠️ IV. Clearance Practical Advice (Battle-Tested Tips)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify material (Wood/Paper/Plastic), dimensions, and intended use (Film Storage). |
| ✅ Product Photos | ✔️ | Clear images showing the box structure, hinges, latches, and any branding. |
| ✅ Commercial Invoice | ✔️ | Must explicitly state "Film Archive Box" or "Storage Box for Film Reels." Avoid vague terms like "Container." |
| ✅ Packing List | ✔️ | Detail contents. If film reels are inside, declare them separately if required, but the box itself must be classified correctly. |
| ✅ Material Declaration | ✔️ | Proof of material composition (e.g., "Solid Wood," "Recycled Cardboard," "PP Plastic"). |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 “Material First, Use Second, Base Rate Matters!”
| Scenario | Correct Declaration | Wrong Declaration |
|---|---|---|
| Wooden Box | 4420.90.20.00 (Decorative/Storage) |
4420.90.80.00 → +20.7% extra tax! |
| Paper Box | 4820.90.00.00 |
4820.10.00.00 (Books) → Wrong chapter |
| Plastic Box | 3923.10.20.00 (Specific Plastic Box) |
3923.10.90.00 → +3% extra tax |
| Mixed Material | Classify by dominant material or primary function | Do not mix codes unless clearly separate items |
✅ 3. Special Cases
| Scenario | Handling Advice |
|---|---|
| Box Contains Film Reels | If declaring the box alone, use the codes above. If declaring the set (box + film), the film may dictate a different chapter (e.g., Chapter 37), but typically, empty storage boxes are classified by material. |
| Custom Wooden Box with Engraving | Ensure it fits 4420.90.20.00 (decorative). If purely functional with no decorative value, risk falls to 4420.90.80.00. |
| Recycled Paper Box | Still 4820.90.00.00. No special tariff, but ensure "recycled" is not a false claim. |
| Reusable Plastic Case | 3923.10.20.00 is preferred over 3923.10.90.00 for lower base duty. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Tax (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4420.90.20.00 |
17.5% | N/A | Lowest Tax Option |
| 🇨🇳 China | 4420.90.20.00 |
~10-15% | CCC (if applicable) | Lower additional tariffs |
| 🇪🇺 EU | 4420.90.20.00 |
~0-5% | FSC (if wood) | No Section 301/IEEPA surcharges |
| 🇬🇧 UK | 4420.90.20.00 |
~0-5% | UKCA | Post-Brexit rules may vary |
| 🇦🇺 Australia | 4420.90.20.00 |
~5% | N/A | No major surcharges |
📌 Conclusion:
- USA is the most challenging market due to Section 301 and IEEPA surcharges.
- Choosing4420.90.20.00for wooden boxes saves ~20% in total tax compared to other wood codes.
- For plastic/paper, the difference is smaller (35-38%), but3923.10.20.00and4820.90.00.00are optimal.
📌 VI. Common Errors & Pitfalls (Blood Lessons)
❌ Error 1: Declaring a wooden box as 4420.90.80.00 when it has decorative elements
👉 Consequence: Paying 38.2% instead of 17.5% → Overpaid by 20.7%!
❌ Error 2: Declaring a plastic box as 3923.10.90.00 when 3923.10.20.00 is available
👉 Consequence: Paying 38.0% instead of 35.0% → Overpaid by 3%
❌ Error 3: Using vague terms like "Storage Container" without material specification
👉 Consequence: Customs officer may assign a higher default rate or request additional documentation → Delays
❌ Error 4: Ignoring the "122 Clause" (IEEPA 10%)
👉 Consequence: All China-origin goods face this surcharge. Must be included in cost calculations.
✅ Correct Approach:
"Wooden Film Archive Box, Decorative Finish, For 35mm Film Reels, Model XYZ"
→ Use4420.90.20.00for 17.5% total tax.
🎯 VII. Conclusion: Smart Classification, Cost Savings!
🎯 Remember the Mantra:
🔹 "Wood Decorative 17.5, Wood Other 38.2"
🔹 "Plastic Box 35.0, Plastic Other 38.0"
🔹 "Paper Archive 35.0, No Base Tax!"
🔹 "One Percent Difference, Thousands in Savings!"
📌 Pro Tip:
If you can design your wooden archive box with decorative elements (carvings, finishes, aesthetic design), you can qualify for 4420.90.20.00, saving 20.7% in taxes compared to generic wooden boxes. This is a significant cost-saving opportunity for premium film archive products.
📣 Immediate Action:
📞 Consult your customs broker
📸 Provide product photos to confirm "decorative" status for wood
📋 Apply for Pre-Ruling if the product is unique
🚀 Let your Film Archive Boxes clear smoothly, profitably, and efficiently!
✨ Professional Clearance Starts with Precise Classification!
💼 Every Percent in Tax is Every Cent in Profit!
用户评价
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。