Horizontal Photo Album
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926904800 | 13.4% | CN | US | 官方文档 |
| 3926909987 | 22.8% | CN | US | 官方文档 |
| 4820500000 | 35.0% | CN | US | 官方文档 |
| 4820900000 | 35.0% | CN | US | 官方文档 |
| 4823904000 | 35.0% | CN | US | 官方文档 |
| 4823905000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📸 Horizontal Photo Album (Horizontal Format)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 1. Product Definition and Classification: Do You Understand the "Horizontal Photo Album"?
A Horizontal Photo Album refers to a binding or storage device for photographs, specifically designed with a landscape orientation. In international trade, the classification depends heavily on the material composition of the album cover and pages (Paper vs. Plastic) and whether it serves as a pure storage container or has specific functional features.
⚠️ Key Distinction Point:
- If the album is made primarily of paper or paperboard (including cardboard, thick paper covers) → It falls under Chapter 48 (Paper Products).
- If the album is made primarily of plastics (vinyl, PVC, PET pockets, hard plastic covers) → It falls under Chapter 39 (Plastics Articles).
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material |
|---|---|---|---|
4820.50.00.00 |
Registers, account books, notebooks, exercise books, blotting pads, albums for samples or for collections (Of paper or paperboard) | Paper-based photo albums, cardboard cover albums, loose-leaf photo organizers made of paperboard. | 📄 Paper/Paperboard |
4820.90.00.00 |
Other articles of stationery of paper or paperboard; albums for samples or for collections and book covers... Other | Specialty paper albums not fitting the "notebook" definition, or mixed paper materials. | 📄 Paper/Paperboard |
4823.90.40.00 |
Other articles of paper... Frames or mounts for photographic slides | Misclassification Alert: Only applies if the item is strictly a frame or mount for slides, not a full album for prints. | 📄 Paper/Paperboard |
3926.90.48.00 |
Other articles of plastics... Photo albums | Correct Match: Vinyl, PVC, or plastic-based photo albums (common consumer goods). | 🔷 Plastics |
🔍 Important Note:
-4820.50.00.00is the most common classification for standard paper/cardboard photo albums.
-3926.90.48.00is the correct classification for plastic/vinyl photo albums.
-4823.90.40.00is incorrect for general photo albums; it is reserved for slide mounts. Do not use this for standard albums.
💰 3. 2026 Latest Tariff Rate Details (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Current rates apply (Subject to USITC & IEEPA regulations)
🎯 1. 4820.50.00.00 —— Photo Albums (Paper/Paperboard)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Additional Duty (Section 301) | +25% |
| IEEPA Additional Duty | +0% (Note: Paper products generally do not carry the 10% IEEPA surcharge in this specific dataset, only the 25% Section 301) |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Eligibility | ❌ Not Eligible (Section 301 goods are typically excluded from $800 de minimis relief if specifically targeted, but check current CBP enforcement on paper goods) |
| Legal Basis | USITC:4820.50.00.00 → FOOTNOTE:301 |
📌 Explanation:
- The 25% tariff is applied due to the product being classified under Chapter 48 (Paper) and originating from China, falling under Section 301 lists.
- Although the base rate is 0%, the additional 25% makes the total landing cost significant.
- Total Cost Impact: 25% of the declared value.
🎯 2. 4820.90.00.00 —— Other Paper Photo Articles
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis | USITC:4820.90.00.00 → FOOTNOTE:301 |
📌 Note:
- Same tax treatment as4820.50.00.00.
- Use this code if the product is a specialty paper album that doesn't fit the "notebook" or "standard collection" definition of 4820.50.
🎯 3. 3926.90.48.00 —— Photo Albums (Plastic)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| USITC Additional Duty | +0% |
| IEEPA Additional Duty | +0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | None |
| De Minimis Eligibility | ✅ Potentially Eligible (Subject to current CBP enforcement on de minimis) |
| Legal Basis | USITC:3926.90.48.00 |
📌 Explanation:
- Plastic photo albums (3926.90.48.00) currently have 0% total tariff in the provided dataset.
- This is a major cost advantage compared to paper albums.
- If your product is made of vinyl/plastic, ensure you classify it here to save 25% in duties.
🎯 4. 4823.90.40.00 —— Frames/Mounts (Paper)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| USITC Additional Duty | +25% |
| Total Tax Rate | 25.0% |
| Applicability | Only if the item is a rigid frame or mount for photographic slides, not a softcover album. |
⚠️ Warning:
- Misclassifying a standard photo album as a "slide mount" (4823.90.40.00) is a compliance risk.
- Both have the same 25% rate in this dataset, but the description must match strictly.
🛠️ 4. Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Prepare Document Checklist (Non-negotiable)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification | ✔️ | Clearly state material (Paper vs. Plastic), dimensions (Horizontal orientation), and page count. |
| ✅ Product Photos | ✔️ | Show the cover material texture (paper grain vs. plastic shine) and interior layout. |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Photo Album - Horizontal Format" and material composition. |
| ✅ Packing List | ✔️ | Itemize contents to prove it's a complete set, not loose frames. |
| ✅ HS Code Justification | ✔️ | Explain why it's 4820.50 (paper) or 3926.90 (plastic). |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Material Dictates Code, Orientation Dictates Function, Avoid 'Slide Mount' Trap!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Paper/Cardboard Album | 4820.50.00.00 - "Paper Photo Album" |
Misclassifying as 4823.90.40.00 (Slide Mount) |
| Plastic/Vinyl Album | 3926.90.48.00 - "Plastic Photo Album" |
Misclassifying as paper → 25% Tax |
| Horizontal Orientation | Mention "Horizontal" in description to distinguish from standard vertical binders, but HS Code remains the same. | Ignoring orientation → Potential confusion with notebooks |
| Mixed Material | If >50% plastic by weight/value → 3926.90.48.00 |
Mixing codes → Delayed Clearance |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Albums | Provide design files showing material composition. If covers are paper but pockets are plastic, analyze primary function. Usually, if plastic pockets are integral, 3926.90.48.00 may be argued. |
| "Album" vs. "Binder" | If it has loose-leaf rings and replaceable pages, it may be a "binder" (4820.50.00.00). If it has fixed pages/sheets, it's still an "album" (4820.50.00.00 or 3926.90.48.00). Both have same 25% rate for paper. |
| Slide Frames Only | If you are importing only rigid frames for 35mm slides, use 4823.90.40.00 (Paper) or appropriate plastic code. Do not label as "Album". |
🌍 5. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4820.50.00.00 (Paper) / 3926.90.48.00 (Plastic) |
25% (Paper) / 0% (Plastic) | None required | Plastic albums are tax-free! |
| 🇨🇳 China | 4820.50.00.00 |
5% - 10% | GB Standards | Import duty applies. |
| 🇪🇺 EU | 4820.50.00.00 |
0% (General) | CE (if applicable) | Standard GSP/Tariff lines apply. |
| 🇬🇧 UK | 4820.50.00.00 |
0% | UKCA | Post-Brexit tariff lines. |
📌 Conclusion:
- USA is the most critical market for this item due to the 25% Section 301 tariff on paper products.
- Plastic photo albums (3926.90.48.00) are tax-free in the US, offering a significant cost advantage over paper albums. Consider switching material if feasible.
📌 6. Common Errors & Pitfall Guide (Lessons from Experience)
❌ Error 1: Declaring a paper photo album as a "Slide Frame" (4823.90.40.00)
👉 Consequence: While the rate is the same (25%) in this dataset, CBP may flag it for misdescription, leading to audits or penalties for inaccurate documentation.
❌ Error 2: Classifying a plastic photo album as paper (4820.50.00.00)
👉 Consequence: Unnecessary payment of 25% tariff. You overpaid by 25%.
❌ Error 3: Using vague terms like "Office Supplies"
👉 Consequence: Customs cannot determine the specific HS Code → Held in Bond, delayed clearance, potential re-inspection.
✅ Correct Action:
"Horizontal Photo Album, 4x6 inches, Vinyl Cover, Plastic Sleeves, Model XYZ" →
3926.90.48.00(0% Tax)
OR
"Horizontal Photo Album, 4x6 inches, Cardboard Cover, Paper Pages, Model ABC" →4820.50.00.00(25% Tax)
🎯 7. Conclusion: Precise Classification, Maximum Savings!
🎯 Remember the Mantra:
🔹 "Plastic is Free (0%), Paper is Pricey (25%)!"
🔹 "Don't Call an Album a Slide Frame!"
🔹 "Check Material First, Declare Correctly, Save Your Margin!"
📌 Pro Tip:
If you are exporting plastic photo albums to the US, ensure your supplier provides clear material breakdowns (e.g., "Vinyl Cover, PET Sleeves") to support the 3926.90.48.00 classification and avoid the 25% duty.
If your product is paper-based, factor in the 25% additional cost into your pricing strategy.
📣 Immediate Action:
📞 Verify material composition with your manufacturer.
🚀 Choose3926.90.48.00for plastic products to save 25% in duties.
✨ Smart Classification = Higher Profit!
✨ Professional Clearance Starts with Accurate HS Codes!
💼 Every percentage point of duty affects your bottom line!
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。