Game Card Book
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4820500000 | 35.0% | CN | US | 官方文档 |
| 4820102060 | 35.0% | CN | US | 官方文档 |
| 3926904800 | 13.4% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🃏 Game Card Book (Trading Card Album/Binders)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: What Exactly is a "Game Card Book"?
A Game Card Book (also known as Trading Card Album, Binder, or Collection Holder) is a storage device designed to organize, store, and protect collectible cards (e.g., Pokémon, Magic: The Gathering, Yu-Gi-Oh!). In international trade, its classification depends heavily on two factors:
1. Material Composition: Is it made primarily of Paper/Cardboard or Plastic/PVC?
2. Function/Structure: Is it treated as a "book" (for recording/organizing) or an "article of plastic"?
⚠️ Critical Distinction:
- If the product is paper-based and used for organizing/collection → It is classified under Chapter 48 (Paper).
- If the product is plastic-based (e.g., PVC sleeves, plastic binders, hardcover cases) → It is classified under Chapter 39 (Plastics).
- Misclassification Risk: Declaring a plastic album as paper-based can lead to severe penalties due to significant tariff differences.
📦 II. HS Code Classification Details (2026 Latest Tariff Concordance)
| HS Code | Product Description | Material | Key Characteristics |
|---|---|---|---|
4820.50.00.00 |
Notebooks, Letter Pads, and Other Articles of Paper or Paperboard | Paper/Cardboard | Traditional paper albums; pages for sticking or inserting cards. |
4820.10.20.60 |
Notebooks, Account Books, etc., with Paper or Paperboard Covers | Paper/Cardboard | Books specifically for recording/organizing items; structured like a ledger. |
3926.90.48.00 |
Other Articles of Plastic: Albums | Plastic/PVC | Plastic-bound albums; plastic covers or plastic page protectors forming the main structure. |
3926.90.99.89 |
Other Articles of Plastic: N.E.C. (Not Elsewhere Specified) | Plastic/PVC | Generic plastic storage items; often used for complex plastic card holders not fitting "album" definition. |
🔍 Key Insight:
- Paper Albums (4820.xx) generally attract higher additional tariffs due to US Trade War policies (Section 301 + IEEPA).
- Plastic Albums (3926.90.xx) have lower base tariffs but still face Section 122 and Section 301 levies.
- Do not assume "cheap = low tax": Paper albums face a total effective rate of 35%, while certain plastic variants can be as low as 13.4%.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Levies)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Post-November 2025 (Current Regulatory Status)
🎯 1. 4820.50.00.00 —— Paper/Cardboard Album (Collection Type)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Add'l Duty | +25.0% |
| Section 122 Duty | +10.0% (Specific to certain low-value shipments/articles) |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption? | ❌ NO (Deny De Minimis for Section 301/122 goods from China) |
| Legal Basis Path | HTSUS:4820.50.00.00 → USITC Footnote 9903.88.01 → IEEPA:9903.01.25 |
📌 Explanation:
- Although the base duty is 0%, the 25% Section 301 tariff applies to most Chinese-origin goods in Chapter 48.
- The 10% Section 122 duty is a recent levy targeting specific categories of articles from China, adding significant cost.
- Total 35% makes paper card books expensive to import into the US from China.
🎯 2. 4820.10.20.60 —— Paper Notebook/Book for Recording/Organizing
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Add'l Duty | +25.0% |
| Section 122 Duty | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption? | ❌ NO |
| Legal Basis Path | HTSUS:4820.10.20.60 → USITC Footnote 9903.88.01 → IEEPA:9903.01.25 |
📌 Note:
- Identical tax treatment to4820.50.00.00.
- Even if marketed as a "recording book" for card data, the material (paper) triggers the same high tax bracket.
🎯 3. 3926.90.48.00 —— Plastic Album
| Item | Content |
|---|---|
| Base Duty Rate | 3.4% |
| Section 301 Add'l Duty | 0.0% (Note: Some plastic items are excluded or have lower rates, but check specific footnotes) |
| Section 122 Duty | +10.0% |
| Total Effective Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption? | ❌ NO (Section 122 applies) |
| Legal Basis Path | HTSUS:3926.90.48.00 → IEEPA:9903.01.24 (if applicable) → FOOTNOTE:122 |
📌 Advantage:
- Significantly lower total tax (13.4%) compared to paper alternatives (35%).
- Lower base duty (3.4%) and no 25% Section 301 add-on (depending on specific plastic subheading interpretation).
- Cost-Saving Strategy: If the product is primarily plastic (e.g., PVC sleeves, plastic binder), use this code.
🎯 4. 3926.90.99.89 —— Other Plastic Articles (N.E.C.)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Add'l Duty | +7.5% |
| Section 122 Duty | +10.0% |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption? | ❌ NO |
| Legal Basis Path | HTSUS:3926.90.99.89 → USITC Footnotes → IEEPA |
📌 Comparison:
- Higher than3926.90.48.00(Plastic Album) but lower than Paper Albums (35%).
- Use this only if the item does not strictly qualify as an "album" but is still a plastic storage item.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Composition Statement | ✔️ | Must specify % of Paper vs. Plastic. Critical for HS Code selection. |
| ✅ Material Breakdown | ✔️ | E.g., "Cover: Cardboard; Sleeves: PVC; Binders: Plastic." |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Trading Card Album" or "Card Binder." |
| ✅ Product Photos | ✔️ | Show material texture. Is it shiny (plastic) or matte/fibrous (paper)? |
| ✅ Country of Origin Certificate | ✔️ | To confirm China origin and apply correct Section 301/122 rates. |
✅ 2. Declaration Strategy (Key Mnemonic)
🔥 "Material First, Function Second: Paper Pays More, Plastic Saves Core!"
| Scenario | Recommended HS Code | Total Tax | Why? |
|---|---|---|---|
| Paper Cover + Cardboard Inside | 4820.50.00.00 |
35% | High tax due to Section 301 + 122. Avoid if possible. |
| Plastic Cover + PVC Sleeves | 3926.90.48.00 |
13.4% | Best Option. Lowest tax burden among all options. |
| Mixed Material (Hard to Classify) | Consult Customs | ? | Risk of reclassification. Stick to dominant material. |
| Pure Plastic Storage (No Album Structure) | 3926.90.99.89 |
22.8% | Middle ground. Use if not a standard "album." |
✅ 3. Special Handling Tips
| Situation | Action |
|---|---|
| Hybrid Products (e.g., Paper Album with Plastic Dividers) | Declare based on essential character (usually the cover/outer material). If paper cover, likely 4820.xx. |
| Small Packets (Under $800) | ❌ Section 122 and 301 taxes often apply even to de minimis shipments from China in 2026. Do NOT assume tax-free. |
| OEM Custom Designs | Provide design specs to prove material composition. A "paper" album with a plastic film overlay may still be classified as paper. |
| Avoid "Card Sleeves" Confusion | Individual PVC sleeves are 3926.90.99.89. A book/binder is 3926.90.48.00. Correct declaration prevents audits. |
🌍 V. Global Market Comparison (2026 Snapshot)
| Market | Recommended HS Code | Est. Total Tax (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.48.00 |
13.4% | Lowest effective rate. Paper options are 35%. |
| 🇨🇳 China | 4820.50.00.00 |
1.0% - 6.0% | Low import duty. No Section 301. |
| 🇪🇺 EU | 4820.50.00.00 |
6.5% | Standard EU duty. No US-style trade war taxes. |
| 🇬🇧 UK | 4820.50.00.00 |
6.5% | Post-Brexit alignment with EU rates. |
📌 Conclusion:
- The US market is the most challenging due to cumulative tariffs (301 + 122).
- Plastic-based albums (3926.90.48.00) are the most cost-effective for US imports from China.
- Paper-based albums face 35% total duty, eroding profit margins significantly.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring a Plastic Album as Paper Notebook (4820.10.20.60)
👉 Consequence: Customs may detect material mismatch via X-ray or inspection. Result: Penalties + Back Duties.
❌ Error 2: Assuming De Minimis (Under $800) is tax-free for Chinese goods
👉 Consequence: Section 122 and 301 taxes still apply. Expect surprise charges at border.
❌ Error 3: Vague Description: "Card Holder"
👉 Consequence: Customs may classify under highest duty rate or request extensive documentation. Be specific!
❌ Error 4: Ignoring Section 122
👉 Consequence: Many importers forget the 10% Section 122 duty. Result: Underpayment + Interest.
✅ Correct Declaration Example:
"Plastic Trading Card Album, 9x12 inches, with 100 PVC page protectors, Model XYZ, 100% Polyvinyl Chloride (PVC) Construction"
🎯 VII. Conclusion: Professional Declaration for Cost Efficiency
🎯 Remember the Rule:
🔹 "Plastic Wins in the US: 13.4% vs 35% for Paper!"
🔹 "Section 122 is Real: Add 10% to All Chinese Imports!"
🔹 "HS Code Defines Tax: Choose Wisely, Declare Accurately."
📌 Pro Tip:
If you are importing large volumes, consider supplier relocation to Vietnam or Thailand to avoid US Section 301/122 tariffs entirely (0% duty possible).
Alternatively, optimize material design to ensure plastic dominance (e.g., plastic cover + plastic rings) to qualify for 3926.90.48.00.
📣 Immediate Action:
📞 Audit your current HS Codes for Game Card Books.
📄 Verify material composition with your manufacturer.
🚀 Switch to Plastic-based declaration if feasible to save 21.6% in duties for US shipments!
✨ Expert 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。