Multi color Plastic Photo Album
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4820900000 | 35.0% | CN | US | 官方文档 |
| 4820500000 | 35.0% | CN | US | 官方文档 |
| 9403708031 | 35.0% | CN | US | 官方文档 |
| 9403708015 | 35.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926904800 | 13.4% | CN | US | 官方文档 |
商品图片
AI分析
📸 Multi-Color Plastic Photo Album: HS Code Classification & US Customs Clearance Guide (2026)
🌐 HS Code Reference & Customs Clearance Strategy | Latest 2026 Tariff Analysis | Professional Import Strategy
📌 I. Product Definition: What is a "Plastic Photo Album"?
A Multi-Color Plastic Photo Album is a storage device for photographs, characterized by: * Material: Primarily composed of plastic (PP, PVC, PET, etc.). * Form: Book-like structure, often with pockets, sleeves, or binding mechanisms. * Function: Preservation and display of photos; can be categorized as stationery, furniture/decor, or general plastic goods depending on specific design intent.
⚠️ Key Classification Challenge:
The classification of plastic photo albums is highly contentious in US Customs due to overlaps between: 1. Stationery/Books (Chapter 48) – If viewed as paper/cardboard containers. 2. Furniture/Decor (Chapter 94) – If viewed as household decorative items. 3. General Plastic Articles (Chapter 39) – The "catch-all" for plastic goods.📌 Critical Distinction:
- If the album contains paper/cardboard as the primary structural component holding the photos → Chapter 48 may apply (but often rejected for pure plastic). - If it is 100% plastic (binders, pages, cover) → Chapter 39 or Chapter 94 is more likely. - US Customs tends to scrutinize attempts to classify plastic albums as "books" (Ch. 48) if they lack paper content.
📦 II. HS Code Classification Details (2026 Official Tariff Data)
| HS Code | Product Description | Applicable Scenario | Total Tax Rate (China Origin) | Tax Breakdown |
|---|---|---|---|---|
4820.90.00.00 |
Plastic Album, form of album, material plastic, fits paper/cardboard stationery use | Viewed as a "book-like" stationery item | 35.0% | Base: 0%, Section 301: 25%, 122 Clause: 10% |
4820.50.00.00 |
Plastic Album, form of specimen/collectible book, consistent with specimen book use, no material conflict | Viewed as a specialized collectible/specimen book | 35.0% | Base: 0%, Section 301: 25%, 122 Clause: 10% |
9403.70.80.31 |
Plastic Album, material plastic, form as other non-specific plastic products, fits fallback logic | Viewed as a general decorative/plastic household item | 35.0% | Base: 0%, Section 301: 25%, 122 Clause: 10% |
9403.70.80.15 |
Plastic Album, material plastic, form as household furniture/decor category, no conflict | Viewed as home decor or furniture accessory | 35.0% | Base: 0%, Section 301: 25%, 122 Clause: 10% |
3926.90.99.89 |
Plastic Album, material plastic, form as other plastic products, fits general fallback | Viewed as a general plastic article (catch-all) | 22.8% | Base: 5.3%, Section 301: 7.5%, 122 Clause: 10% |
3926.90.48.00 |
Plastic Album, material plastic, use as album, fully conforms to classification explanation | Recommended: Viewed specifically as an album made of plastic | 13.4% | Base: 3.4%, Section 301: 0%, 122 Clause: 10% |
🔍 Key Insight:
- Most Classifications (4 out of 6) carry a 35% tax rate due to high Section 301 tariffs (25%) and 122 Clause (10%). -3926.90.48.00is the MOST cost-effective option at 13.4%, with 0% Section 301 tariff and only 3.4% base duty. -3926.90.99.89offers a moderate rate of 22.8% if3926.90.48.00is rejected. - Avoid Chapter 48 (4820.xxxx) unless you have strong evidence the product is primarily paper-based with plastic coating. US Customs often reclassifies plastic albums from Ch. 48 to Ch. 39.
💰 III. 2026 US Tariff Rate Detailed Breakdown
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Post-2025 Trade Policies (including 122 Clause and Section 301 updates)
🎯 1. 3926.90.48.00 – Plastic Album (Best Option)
| Item | Details |
|---|---|
| Base Duty Rate | 3.4% (ad valorem) |
| Section 301 Additional Tariff | 0% (Exempt or Not Applicable) |
| 122 Clause Tariff | 10% (Specific to certain plastic goods/albums) |
| Total Duty Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ❌ Not Applicable for Section 301/122 goods |
| Legal Basis Path | HTSUS: 3926.90.48.00 → Section 301: Exempt → 122 Clause: 10% |
📌 Explanation:
- This code is specifically tailored for "albums" made of plastic. - The 0% Section 301 rate is a significant advantage, lowering the total tax from 35% to 13.4%. - 122 Clause (10%) still applies, reflecting current US policy on certain Chinese plastic imports.
🎯 2. 3926.90.99.89 – Other Plastic Articles (Fallback Option)
| Item | Details |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Additional Tariff | 7.5% |
| 122 Clause Tariff | 10% |
| Total Duty Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| Legal Basis Path | HTSUS: 3926.90.99.89 → Section 301: 7.5% → 122 Clause: 10% |
📌 Note:
- Used if3926.90.48.00is rejected due to lack of specific "album" designation in the code. - Higher Section 301 rate (7.5%) compared to the specific album code.
🎯 3. 4820.90.00.00 / 4820.50.00.00 / 9403.70.80.31 / 9403.70.80.15 – High-Tax Options
| Item | Details |
|---|---|
| Base Duty Rate | 0% |
| Section 301 Additional Tariff | 25% |
| 122 Clause Tariff | 10% |
| Total Duty Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| Risk Level | ⚠️ High Risk of Re-classification |
📌 Warning:
- These codes attract the maximum penalty rate. - Chapter 48 codes are often challenged by CBP for plastic items. - Chapter 94 codes may be questioned if the item is not clearly "furniture."
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material composition (e.g., "100% Polypropylene"), dimensions, page capacity |
| ✅ Product Photos | ✔️ | Clear images showing the album, plastic material, and any paper inserts (if none, state "All Plastic") |
| ✅ Commercial Invoice | ✔️ | Must specify: "Plastic Photo Album, Model XYZ, Material: Plastic" |
| ✅ Packing List | ✔️ | Detailed itemization, weight, volume |
| ✅ Origin Certificate | ❌ (Not always required for US, but helpful) | Proves origin as China |
| ✅ HTSUS Declaration | ✔️ | Must declare 3926.90.48.00 with justification |
✅ 2. Declaration Strategy (Key Mnemonic)
🔥 "Plastic Album? Go to 3926.48! Avoid 4820, Save 21% Cash!"
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| 100% Plastic Album | 3926.90.48.00 |
4820.90.00.00 |
Overpayment: 35% vs 13.4% → Loss of profit! |
| Plastic + Paper Inserts | 3926.90.48.00 (still recommended) |
4820.90.00.00 |
CBP may reject Ch. 48 if plastic is primary material |
| Plastic Frame Only | 9403.70.80.15 |
3926.90.48.00 |
Risk of re-classification if not clearly a frame |
| Generic Plastic Binder | 3926.90.99.89 |
3926.90.48.00 |
If not marketed as "album," use fallback |
✅ 3. Special Handling Tips
| Situation | Recommendation |
|---|---|
| OEM/Custom Albums | Provide design drawings showing plastic construction. Emphasize "Plastic" in description. |
| Mixed Materials | If >50% plastic by weight/value, classify under Ch. 39. |
| CBP Inquiry | If CBP questions Ch. 39, provide evidence that the item is not a "book" (no paper content) and not "furniture" (no structural household use). |
| 122 Clause Compliance | Ensure the product is not on any restricted list for 122 Clause. Most standard plastic albums are eligible. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Duty Rate | Key Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.48.00 |
13.4% | FDA (if food contact), but usually not required for photo albums | Best Rate for China Origin |
| 🇨🇳 China | 3926.90.99.90 |
~5% | No special tariffs | Domestic sale |
| 🇪🇺 EU | 3926.90.97 |
6.5% | CE Marking (if applicable), REACH | No Section 301 |
| 🇬🇧 UK | 3926.90.99 |
6.5% | UKCA Marking | Post-Brexit rules |
| 🇦🇺 Australia | 3926.90.99 |
5.0% | No special tariffs | GST applies |
📌 Conclusion:
- The US market is the most complex due to Section 301 and 122 Clause tariffs. -3926.90.48.00is the only viable low-tariff option for US imports from China. - Other markets have lower, stable rates and no punitive tariffs.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Classifying as 4820.90.00.00 (Stationery)
👉 Result: 35% duty. CBP often rejects this for 100% plastic items. Overpayment of 21.6%!
❌ Error 2: Using 9403.70.80.15 (Furniture)
👉 Result: 35% duty. If the item is not clearly furniture, CBP may reclassify to Ch. 39 anyway. No benefit, high risk.
❌ Error 3: Ignoring the 122 Clause
👉 Result: Even with 0% Section 301, 122 Clause adds 10%. Must declare correctly.
❌ Error 4: Misdeclaring material as "Paper"
👉 Result: Fraud risk, penalties, and potential seizure. Be honest: it’s plastic.
✅ Correct Practice:
"Plastic Photo Album, 100% Polypropylene, No Paper Content, Model XYZ, Designed for Photo Storage"
🎯 VII. Conclusion: Smart Classification for Maximum Profit
🎯 Remember:
🔹 "Plastic Album = 3926.48 = 13.4% Tax"
🔹 "Paper-like Album = 4820.90 = 35% Tax (Avoid!)"
🔹 "Furniture-like Album = 9403.70 = 35% Tax (Avoid!)"📌 Strategic Advice:
- Always propose3926.90.48.00first with clear evidence that the product is plastic. - Keep samples and specs ready for CBP audits. - Consider供应链 diversification if tariffs impact profitability significantly.
📣 Immediate Action:
📞 Contact a licensed customs broker to file an Advance Ruling for
3926.90.48.00.
📄 Prepare product documentation emphasizing "Plastic" and "Album" functionality.
🚀 Secure your margin by avoiding the 35% tax trap!
✨ Precise Classification Saves Money!
💼 Every percentage point counts in international 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。