Memory Card Box
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926908700 | 40.3% | CN | US | 官方文档 |
| 4421999880 | 38.3% | CN | US | 官方文档 |
| 4823908680 | 35.0% | CN | US | 官方文档 |
| 4421919880 | 38.3% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
📦 Memory Card Box (Card Organizers)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Clearance Strategies
📌 1. Product Definition and Classification: Do You Truly Understand "Memory Card Boxes"?
Memory card boxes are essential accessories for photographers, gamers, and data enthusiasts to organize SD cards, microSD cards, CFexpress cards, and game cartridges. In international trade, classification depends heavily on the primary material of the box. Misclassification can lead to significant tariff discrepancies due to the complex "Section 301" and "122 Section" surtaxes applied to Chinese-origin goods.
⚠️ Key Distinction:
- Plastic Boxes: Most common for general card storage. High sensitivity to Section 301 tariffs. - Wooden/Bamboo Boxes: Often used for premium packaging. Classified under Chapter 44. - Cardboard/Paper Boxes: Used for retail packaging or lightweight storage. Lowest base duty. - Game Card Specifics: Boxes specifically designed for game cartridges (e.g., Switch, PS5) may have different sub-headings than generic SD card holders.
📊 2. HS Code Classification Matrix (2026 Latest Tariff Authority)
| HS Code | Product Description | Material | Applicable Scenario | Base Duty | Section 301 (25%) | Section 122 (10%) | Total Tax Rate |
|---|---|---|---|---|---|---|---|
| 3926.90.87.00 | Other plastic articles | Plastic | General SD/microSD card holders, generic organizers | 5.3% | ✅ +25% | ✅ +10% | 40.3% |
| 4421.99.98.80 | Other wooden articles | Wood/Non-metal | Wooden card organizers, mixed material (wood body) | 3.3% | ✅ +25% | ✅ +10% | 38.3% |
| 4823.90.86.80 | Other paper articles | Cardboard/Paper | Cardboard storage boxes, retail packaging for cards | 0.0% | ✅ +25% | ✅ +10% | 35.0% |
| 4421.91.98.80 | Other wooden articles (Bamboo specific) | Bamboo | Bamboo card organizers, premium eco-friendly cases | 3.3% | ✅ +25% | ✅ +10% | 38.3% |
| 3926.90.99.89 | Other plastic articles (Game Card Specific) | Plastic | Specifically for Game Cartridges (e.g., Switch, Xbox) | 5.3% | ✅ +7.5% | ✅ +10% | 22.8% |
🔍 Critical Insight:
- Game Card Boxes (3926.90.99.89) enjoy a significantly lower Section 301 tariff (7.5%) compared to general plastic boxes (25%). This is a crucial distinction for gaming accessory exporters. - Paper/Cardboard (4823.90.86.80) has 0% base duty, making it the most cost-effective option for pure packaging, though it may lack durability for long-term storage. - Bamboo (4421.91.98.80) is treated similarly to general wood (4421.99.98.80) for tariff purposes, despite its "eco" marketing.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surtaxes)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Post-2025 Policies (Current Section 301 & 122 Enforcements)
🎯 1. 3926.90.87.00 —— General Plastic Card Boxes
| Item | Details |
|---|---|
| Base Duty | 5.3% (Ad Valorem) |
| USITC Surtax (Section 301) | +25% (High Sensitivity Item) |
| IEEPA Surtax (Section 122) | +10% (China/Hong Kong Origin) |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Eligibility | ❌ No (Below $800 threshold does NOT apply to these HS codes under current enforcement interpretations for listed goods) |
| Legal Pathway | IEEPA:9903.01.25 → USITC:3926.90.87.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- This is the standard classification for most plastic card organizers. - The 40.3% total duty is a major cost driver. Many exporters mistakenly assume a lower rate.
🎯 2. 3926.90.99.89 —— Plastic Game Card Boxes
| Item | Details |
|---|---|
| Base Duty | 5.3% |
| USITC Surtax (Section 301) | +7.5% (Lower Category for Specific Gaming Accessories) |
| IEEPA Surtax (Section 122) | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No |
| Legal Pathway | IEEPA:9903.01.24 → USITC:3926.90.99.89 |
📌 Strategic Advantage:
- Saving 17.5% in total duties compared to general plastic boxes! - Requirement: The product must be clearly identifiable as a game card holder (e.g., fits Nintendo Switch cartridges, PlayStation discs, etc.). Generic "card boxes" will be reclassified to3926.90.87.00.
🎯 3. 4823.90.86.80 —— Paper/Cardboard Card Boxes
| Item | Details |
|---|---|
| Base Duty | 0.0% |
| USITC Surtax (Section 301) | +25% |
| IEEPA Surtax (Section 122) | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ No |
📌 Explanation:
- Lowest base duty, but still subject to full surtaxes. - Ideal for bulk shipping or retail packaging where the box is discarded after purchase.
🛠️ 4. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must clearly state material (e.g., "ABS Plastic," "Bamboo," "Kraft Paper"). |
| ✅ Product Photos | ✔️ | Clear images showing compartments, size, and intended use (SD vs. Game Cartridge). |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code exactly (e.g., "Plastic Game Card Storage Box" vs. "Plastic Card Holder"). |
| ✅ Material Declaration | ✔️ | Certify if the product contains any wood/bamboo treated with chemicals (ISPM 15 compliance may apply). |
| ✅ Packing List | ✔️ | Separate line items for different materials if mixed (though not recommended for clearance). |
✅ 2. Classification Strategy (The Golden Rules)
🔥 Rule 1: Be Specific About "Game Cards"
If your plastic box is designed for Nintendo Switch/Xbox/PlayStation cartridges, always use3926.90.99.89.
❌ Wrong: Labeling it as "Plastic Card Box" → Risk of reclassification to3926.90.87.00(40.3%).
✅ Right: Label as "Plastic Game Cartridge Organizer for [Console Name]" → Qualifies for3926.90.99.89(22.8%).🔥 Rule 2: Material Accuracy is Critical
- If a box has a plastic exterior but a cardboard interior, customs may classify it based on the essential character (usually the outer material).
- Bamboo must be declared as "Bamboo" (4421.91) not just "Wood" (4421.99) to avoid ambiguity, though tariffs are currently similar.🔥 Rule 3: Avoid "De Minimis" Traps
Many importers try to use the $800 de minimis rule for small boxes. However, HS codes starting with 3926.90, 4421, 4823 are often flagged for Section 301/122 duties. Do not assume they are exempt. Always declare properly.
✅ 3. Special Cases
| Scenario | Recommendation |
|---|---|
| Mixed Material Box (e.g., Wood frame + Plastic insert) | Classify based on primary material visible to the user. If wood is dominant, use 4421. If plastic is dominant, use 3926. |
| Bamboo vs. Wood | Ensure the supplier provides a bamboo-specific invoice. If declared as "wood," you lose the potential (though currently minimal) distinction. |
| Retail Packaging Only | If the box is just a sleeve for a game case, it may be considered a "part" of the game, but usually still classified as packaging (4823 or 3926). |
🌍 5. Global Market Comparison (2026)
| Region | Recommended HS Code | Approx. Total Duty (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | See Table Above | 22.8% – 40.3% | High tariffs due to Section 301 & 122. |
| 🇪🇺 EU | 3926.90 (Plastic) |
~6.5% | No Section 301 equivalent. Lower base duty. |
| 🇨🇳 China | 3926.90 (Plastic) |
5.3% | No surtaxes. Only base duty applies. |
| 🇬🇧 UK | 3926.90 (Plastic) |
~6.5% | Post-Brexit tariffs similar to EU pre-Brexit. |
📌 Conclusion:
The US market is significantly more expensive for memory card boxes due to layered tariffs. Optimizing the HS Code (especially for game card boxes) is the #1 way to reduce landed costs.
📌 6. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Calling a plastic game box "Plastic Card Holder"
👉 Result: Customs reclassifies to 3926.90.87.00 (40.3%). You pay 17.5% more in duties.
❌ Error 2: Assuming "Paper Box" = Low Tariff without Surcharge
👉 Result: While base duty is 0%, the 35% total duty is still high. Don't underestimate the impact of Section 301.
❌ Error 3: Using De Minimis ($800) for High-Value Shipments
👉 Result: Customs audit may reject de minimis for these specific HS codes, leading to back-taxes and penalties.
❌ Error 4: Mislabeling Bamboo as Generic Wood
👉 Result: Minor tariff difference currently, but creates compliance confusion. Always be specific.
✅ Correct Practice:
"Plastic Game Cartridge Storage Case, Compatible with Nintendo Switch, Black, Model XYZ"
→ HS Code:3926.90.99.89
→ Duty: 22.8%
🎯 7. Conclusion: Precision Classification = Profit Protection
🎯 Key Takeaway:
🔹 "Game Cards Save 17.5%! Plastic is 40%, Paper is 35%, Wood is 38%."
🔹 "Describe the 'Game' function explicitly in your commercial invoice."
🔹 "Do not rely on De Minimis for these HS codes; plan for full duty payment."
📌 Pro Tip:
If you are exporting plastic game card boxes, ensure your marketing materials and invoices explicitly mention compatibility with gaming consoles. This is your legal basis for the lower 7.5% Section 301 tariff. For general SD card holders, expect to pay the full 40.3%.
📣 Action Item:
📞 Consult a customs broker for an Advance Ruling if you are unsure about the material or intended use.
🚀 Optimize your HS Code, optimize your profit margin!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percentage point matters in global trade!
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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。