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Multi size Photo Protection Box

CN → US
HS编码 关税税率 原产国 目的国 文档
4823908680 35.0% CN US 官方文档
3926905000 21.3% CN US 官方文档
3926909989 22.8% CN US 官方文档
4823904000 35.0% CN US 官方文档
4911914040 17.5% CN US 官方文档

商品图片

AI分析

🖼️ Multi-size Photo Protection Box (Photo Sleeves, Albums & Holders)


🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Photo Protection Boxes"?

A "Multi-size Photo Protection Box" is a versatile storage solution for photographs, slides, or prints. In international trade, it is not a single unique item but falls into different categories based on its material composition and specific functional design.

The core distinction lies in: 1. Paper/Cardboard Based: Rigid boxes, cardboard sleeves, or paper-based album covers. 2. Plastic Based: Clear PVC/PP sleeves, plastic frames, or rigid plastic cases. 3. Printed/Packaging Based: If the box itself is heavily printed or considered part of a broader "printed matter" storage solution, it may fall under printing categories.

⚠️ Key Classification Point:
- If made of Paper/Cardboard → Likely Chapter 48 (Paper Products)
- If made of Plastic → Likely Chapter 39 (Plastics Articles)
- If considered Printed Storage/Accessory → Likely Chapter 49 (Printed Matter)


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

HS Code Product Description Material Application Scenario
4823.90.86.80 Other articles of paper pulp, paper, cellulose wadding or papers of fibre board; Photo protection boxes (Paper-based) Paper/Cardboard Rigid cardboard photo boxes, paper-based album covers, protective paper sleeves
3926.90.50.00 Other articles of plastics; Slides, photographs, negatives, etc., in frames or holders, or mounted similarly Plastic Plastic photo frames, plastic album pages, plastic slide holders
3926.90.99.89 Other articles of plastics n.e.c.; General purpose plastic photo protection containers Plastic Generic plastic photo boxes, non-specific plastic protective cases for photos
4823.90.40.00 Other articles of paper pulp, paper, cellulose wadding or papers of fibre board; Paper/Cardboard carriers or frames Paper/Cardboard Paper-based photo frames, cardboard mount boards, paper-based display frames
4911.91.40.40 Other printed matter, including printed pictures and photographs; Printed packaging/storage items Paper/Plastic Printed photo albums, boxes with significant printing, or branded packaging for photo sets

🔍 Critical Reminder:
- Material is King: Customs will inspect the material. If it's a clear sleeve, it's plastic (3926). If it's a rigid box, it could be paper (4823) or plastic (3926). - "Frame/Holders" Specificity: Plastic items specifically designed as frames or holders for photos often have dedicated sub-headings (3926.90.50). Generic boxes fall under broader plastics categories (3926.90.99). - Paper vs. Plastic: Paper products often have lower base duties but may face higher additional tariffs depending on the specific footnote.


💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)

Applicable Country: United States (US)
Country of Origin: China (CN)
Effective Date: From November 10, 2025 (and subsequent imports)

🎯 1. 4823.90.86.80 —— Paper-based Photo Protection Box

Item Detail
Base Tariff 0.0% (ad valorem)
USITC Additional Tariff +25.0% (from USITC Footnote regarding Section 301)
IEEPA Additional Tariff +10.0% (Targeting China/HK products, effective Nov 10, 2025)
Total Tariff Rate 35.0%
Tax Calculation CIF Value × 35%
De Minimis Eligibility Not Eligible (deny_de_minimis)
Legal Basis Path IEEPA:9903.01.25IEEPA:9903.01.24USITC:4823.90.86.80FOOTNOTE:9903.88.01

📌 Explanation:
- Although the base duty is 0%, the 35% total rate is due to the combination of 25% Section 301 tariff and 10% IEEPA tariff. - This applies to rigid paper boxes, cardboard photo albums, and paper-based protective sleeves.


🎯 2. 3926.90.50.00 —— Plastic Photo Frames/Holders

Item Detail
Base Tariff 3.8%
USITC Additional Tariff +7.5%
IEEPA Additional Tariff +10.0%
Total Tariff Rate 21.3%
Tax Calculation CIF Value × 21.3%
De Minimis Eligibility ❌ Not Eligible
Legal Basis Path IEEPA:9903.01.25IEEPA:9903.01.24USITC:3926.90.50.00FOOTNOTE:9903.88.01

📌 Note:
- This code is for plastic items specifically designed as frames or holders for slides, photographs, or negatives. - It has a higher base duty (3.8%) but lower additional surcharges compared to generic plastics, resulting in a lower total rate (21.3%) than paper boxes (35%).


🎯 3. 3926.90.99.89 —— Generic Plastic Photo Protection Box

Item Detail
Base Tariff 5.3%
USITC Additional Tariff +7.5%
IEEPA Additional Tariff +10.0%
Total Tariff Rate 22.8%
Tax Calculation CIF Value × 22.8%
De Minimis Eligibility ❌ Not Eligible
Legal Basis Path IEEPA:9903.01.25IEEPA:9903.01.24USITC:3926.90.99.89FOOTNOTE:9903.88.01

📌 Note:
- This is a catch-all category for plastic articles not specifically listed elsewhere. - If your "box" is a generic plastic container for photos (not a frame), use this code. - Rate is 22.8%, slightly higher than specific plastic frames (3926.90.50) but significantly lower than paper boxes (4823.90.86).


🎯 4. 4823.90.40.00 —— Paper/Cardboard Carriers/Frames

Item Detail
Base Tariff 0.0%
USITC Additional Tariff +25.0%
IEEPA Additional Tariff +10.0%
Total Tariff Rate 35.0%
Tax Calculation CIF Value × 35.0%
De Minimis Eligibility ❌ Not Eligible
Legal Basis Path IEEPA:9903.01.25IEEPA:9903.01.24USITC:4823.90.40.00FOOTNOTE:9903.88.01

📌 Note:
- Similar to 4823.90.86.80, this falls under paper products. - Specifically for paper/cardboard items that act as carriers or frames (e.g., mount boards, paper frames). - High tax rate (35%) due to 301 and IEEPA surcharges.


🎯 5. 4911.91.40.40 —— Other Printed Matter (Photo Storage/Packaging)

Item Detail
Base Tariff 0.0%
USITC Additional Tariff +7.5%
IEEPA Additional Tariff +10.0%
Total Tariff Rate 17.5%
Tax Calculation CIF Value × 17.5%
De Minimis Eligibility ❌ Not Eligible
Legal Basis Path IEEPA:9903.01.25IEEPA:9903.01.24USITC:4911.91.40.40FOOTNOTE:9903.88.01

📌 Note:
- This is often the most cost-effective option if the product can be classified as "printed matter" or "printed packaging." - Applies to photo albums, boxes, or sleeves that are heavily printed or considered part of a printed product set. - 17.5% is the lowest total rate among all options provided. - Caution: Must justify that the primary value or function relates to printed content/packaging, not just the structural material.


🛠️ IV. Customs Clearance Practical Advice (Combat Pitfall Guide)

✅ 1. Preparation Checklist (All Required)

Document Required Description
Product Specification ✔️ Material composition (Paper vs. Plastic), dimensions, size options
Product Photos ✔️ Clear images showing structure, closure mechanism, and interior
Commercial Invoice ✔️ Describe precisely: "Plastic Photo Album" or "Cardboard Photo Box"
Packing List ✔️ Show item count, weight, and dimensions
Material Declaration ✔️ Explicitly state % of paper vs. plastic if mixed
Brand/Packaging Info ✔️ If claiming 4911, provide proof of printed content significance

✅ 2. Declaration Tips (Key Mantra)

🔥 "Material First, Function Second, Print for Low Tax!"

Scenario Correct Declaration Incorrect Practice
Plastic Frame/Holders 3926.90.50.00 Generic "Plastic Box" → 3926.90.99.89 (22.8% vs 21.3%)
Generic Plastic Box 3926.90.99.89 Vague "Photo Storage" → Risk of reclassification
Cardboard Box 4823.90.86.80 Vague "Box" → Risk of misclassification
Heavily Printed Album/Box 4911.91.40.40 Declaring as plastic/paper only → Missing 17.5% opportunity
Mixed Material Analyze primary function Split declaration → Complex and risky

✅ 3. Special Situation Handling

Situation Advice
Mixed Materials If >50% plastic by value/weight, lean toward Chapter 39. If paper, Chapter 48.
Printed Packaging If the box is the primary selling point (e.g., gift set with printed design), argue for 4911.91.40.40 to save 17.5% vs 35%.
OEM Custom Provide design files showing print quality to support 4911 classification if applicable.
Sample vs. Bulk Ensure samples match bulk material. Discrepancies lead to delays.

🌍 V. Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Certification Notes
🇺🇸 USA 4911.91.40.40 (if applicable) 17.5% None specific Lowest rate if printed matter classification holds
🇺🇸 USA 3926.90.50.00 21.3% None specific Best for plastic frames
🇺🇸 USA 4823.90.86.80 35.0% None specific Highest rate for paper boxes
🇨🇳 China 4823.90.86.80 5-10% (Est.) None Lower import duty
🇪🇺 EU 4823.90.86.80 0% (if no additional duties) CE/RoHS (if plastic) No Section 301 equivalent
🇬🇧 UK 4823.90.86.80 0-5% None Post-Brexit tariffs may vary

📌 Conclusion:
- USA is the most costly market due to 301 and IEEPA tariffs. - Paper products (4823) are penalized most heavily (35%). - Plastic products (3926) are moderately taxed (21-23%). - Printed matter (4911) offers the lowest rate (17.5%) if defensible.


📌 VI. Common Errors & Pitfall Guide (Lessons Learned)

Error 1: Declaring a Plastic Box as 3926.90.99.89 when it is actually a Photo Frame
👉 Result: Missed the specific 3926.90.50.00 code (21.3% vs 22.8%). Small difference, but precision matters.

Error 2: Declaring a Cardboard Box as 3926.90.99.89 (Plastic)
👉 Result: Major misclassification → Seizure or Penalty. Material must match.

Error 3: Ignoring the Printed Matter option (4911.91.40.40)
👉 Result: Paying 35% on a cardboard box when it could be 17.5% if justified as printed packaging/album.

Error 4: Using vague terms like "Accessory" or "Storage"
👉 Result: Customs may apply the highest default duty or request additional proof.

Correct Approach:

"Photo Album, Hardcover, Cloth-bound with Printed Cover, 40 Pages" → Consider 4911 or 4823.
"Clear Plastic Photo Sleeve, 4x6 inch" → 3926.90.99.89.
"Plastic Photo Frame, 8x10 inch" → 3926.90.50.00.


🎯 VII. Conclusion: Professional Declaration, Save Costs!

🎯 Remember the Mantra:

🔹 "Printed Matters Save Money (17.5%)"
🔹 "Plastic Frames are Moderate (21.3%)"
🔹 "Paper Boxes are Expensive (35.0%)"
🔹 "Material Accuracy is Critical!"

📌 Pro Tip:
If your product is a cardboard box with extensive branding/printing, consult your customs broker to see if it can be classified under 4911.91.40.40. The 17.5% rate vs 35.0% is a 17.5 percentage point savings! Always provide detailed product descriptions and print samples to support this classification.

📣 Immediate Action:

📞 Engage a licensed customs broker.
📄 Prepare detailed material breakdowns.
📸 Provide high-quality photos showing print quality and structure.
🚀 Optimize your HS Code to minimize tariff impact in the US market!


Professional Clearance Starts with Accurate Classification!
💼 Every Percentage Point 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。