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:9903.01.25 → IEEPA:9903.01.24 → USITC:4823.90.86.80 → FOOTNOTE: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:9903.01.25 → IEEPA:9903.01.24 → USITC:3926.90.50.00 → FOOTNOTE: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:9903.01.25 → IEEPA:9903.01.24 → USITC:3926.90.99.89 → FOOTNOTE: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:9903.01.25 → IEEPA:9903.01.24 → USITC:4823.90.40.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Similar to4823.90.86.80, 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:9903.01.25 → IEEPA:9903.01.24 → USITC:4911.91.40.40 → FOOTNOTE: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
4911or4823.
"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。
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。