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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:4820.50.00.00USITC Footnote 9903.88.01IEEPA: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:4820.10.20.60USITC Footnote 9903.88.01IEEPA:9903.01.25

📌 Note:
- Identical tax treatment to 4820.50.00.00.
- 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:3926.90.48.00IEEPA: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:3926.90.99.89USITC FootnotesIEEPA

📌 Comparison:
- Higher than 3926.90.48.00 (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!

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。

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。