Photo Album (Plastic)
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 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 4820100000 | 0.0% | CN | US | 官方文档 |
| 4820900000 | 35.0% | CN | US | 官方文档 |
| 4820500000 | 35.0% | CN | US | 官方文档 |
| 4820900000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📸 Photo Album (Plastic / Stationery Articles)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Strategy
📌 I. Product Definition & Classification: What Exactly Is a "Photo Album"?
In international trade, the classification of a "Photo Album" is highly sensitive to its material composition. A common error is assuming all photo albums are treated the same. The customs authorities strictly distinguish between:
Paper/Paperboard Albums: These are classified under Chapter 48 as stationery articles. Plastic Albums: These are classified under Chapter 39 as articles of plastics.
⚠️ Critical Distinction Point:
- If the album is made of paper, cardboard, or paperboard (even if it has plastic sleeves/protective films attached), it falls under HS 4820.
- If the album is made primarily of plastic (e.g., PVC, PP, PE folders or rigid plastic covers), it falls under HS 3926.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the relevant HS Codes and their tax implications. Note that there is a conflict/error in the source data regarding plastic albums, which must be addressed for accurate customs declaration.
| HS Code | Product Description | Material Basis | Tax Rate (China Origin → US) | Status in Data |
|---|---|---|---|---|
4820.50.00.00 |
Registers, account books, notebooks... and similar articles of paper or paperboard; albums for samples or for collections | Paper/Paperboard | Base: 0%, Additional: 25% Total: 25.0% |
✅ Valid for Paper Albums |
4820.90.00.00 |
Other articles of paper or paperboard... Albums for samples or for collections and book covers | Paper/Paperboard | Base: 0%, Additional: 25% Total: 25.0% |
✅ Valid for Paper Albums |
4820.10.00.00 |
Other articles of paper or paperboard... Photo albums (Data label says "of plastic" but HS code is Ch 48) | Paper (Mislabelled in Data) | Error: Failed to retrieve tax information | ⚠️ Data Error |
3926.90.48.00 |
Other articles of plastics... Photo albums | Plastic | Base: 3.4%, Additional: 0% Total: 3.4% |
✅ Valid for Plastic Albums |
3926.90.99.89 |
Other articles of plastics... Other (Generic residual category) | Plastic | Base: 5.3%, Additional: 7.5% Total: 12.8% |
⚠️ Alternative for Plastic |
🔍 Important Data Note:
The input data contains a contradiction:{"description":"Other articles of paper or paperboard, not elsewhere specified, of plastic", "hscode":"4820.90.00.00"}.
Clarification: Chapter 48 is for paper. Chapter 39 is for plastics.
- If the album is Plastic, you MUST look at HS Code3926.90.48.00.
- If the album is Paper, you MUST look at HS Code4820.50.00.00or4820.90.00.00.
- Do not use4820.10.00.00as the tax data is marked "Error".
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Post-2025 (Current Surtax Regime)
🎯 1. For Paper/Paperboard Photo Albums (HS Code 4820.50.00.00 / 4820.90.00.00)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 301 Surtax (Additional Tariff) | +25.0% |
| Total Tariff | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption Eligibility | ❌ No (Usually denied for Section 301 goods if value exceeds threshold, but specifically, 25% surtax often blocks de minimis benefits depending on current enforcement) |
| Legal Basis | USITC:4820.50.00.00 → Section 301: 25% surcharge |
📌 Explanation:
- Paper photo albums are classified as stationery.
- While the base tariff is 0%, the 25% additional tariff applies due to the Section 301 trade measures against Chinese goods.
- Total Cost Impact: Significant. A $100 album incurs $25 in duties alone.
🎯 2. For Plastic Photo Albums (HS Code 3926.90.48.00)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surtax (Additional Tariff) | 0.0% |
| Total Tariff | 3.4% |
| Tax Calculation | CIF Value × 3.4% |
| De Minimis Exemption Eligibility | ✅ Likely Yes (If under $800, no duties are collected regardless of HS code, but for formal entry, this is the rate) |
| Legal Basis | USITC:3926.90.48.00 → No Section 301 surcharge listed in data |
📌 Explanation:
- Plastic photo albums are classified as "Other articles of plastics."
- According to the provided data, the additional tariff is 0.0%.
- Total Cost Impact: Much lower. A $100 album incurs only $3.40 in duties.
- Strategic Advantage: If your product is made of plastic, this is a cost-saving opportunity compared to paper albums (3.4% vs 25%).⚠️ Note on
3926.90.99.89:
If3926.90.48.00is rejected by customs for some reason, the residual category3926.90.99.89applies a 12.8% total tax (5.3% base + 7.5% additional). Always verify if "Photo Albums" specifically qualify for the 48 subheading.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Description |
|---|---|---|
| ✅ Product Composition Statement | ✔️ | Explicitly state: "100% Plastic" or "Paper Cover with Plastic Sleeves". This determines Chapter 39 vs. Chapter 48. |
| ✅ Product Photos | ✔️ | Clear images of the album, showing material texture (plastic sheen vs. paper grain). |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code. E.g., "Plastic Photo Album" for 3926.90.48.00. |
| ✅ Packing List | ✔️ | Include net/gross weight. Plastic albums may have different density than paper. |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | If required by carrier for plastic components. |
✅ 2. Declaration Tactics (Key Mantra)
🔥 "Material is King! Plastic gets 3.4%, Paper gets 25%!"
| Scenario | Correct Declaration | Common Mistake | Consequence |
|---|---|---|---|
| Plastic Album | HS 3926.90.48.00 |
Declaring as Paper Album (4820.50.00.00) |
Overpayment of ~21.6% in duties! |
| Paper Album | HS 4820.50.00.00 |
Declaring as Plastic Album (3926.90.48.00) |
Misdeclaration Penalty. Customs will reclassify and charge 25%. |
| Hybrid (Paper + Plastic Sleeves) | Likely Paper (4820.50.00.00) |
Declaring as Plastic | Risk of audit. If paper is the essential character, it's Ch 48. |
| Generic "Album" | Specific Description | Using vague term "Album" | Customs may assign the highest duty rate or require manual review (Delay). |
✅ 3. Special Case Handling
| Situation | Recommendation |
|---|---|
| Album with Photo Pages (Paper) inside Plastic Cover | Determine "Essential Character". If the cover defines the structure, it may be plastic. If the pages are the main component, it may be paper. Consult a broker. |
| DIY Empty Plastic Album | Clearly declare as "Empty Plastic Album for Photos" under 3926.90.48.00. |
| Custom Printed Plastic Album | Same as above. Ensure no copyrighted images are claimed by you if not licensed. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Duty (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.48.00 (Plastic) |
3.4% | None (Generally) | Best Value. Avoid 4820 due to 25% surtax. |
| 🇺🇸 USA | 4820.50.00.00 (Paper) |
25.0% | None | High tariff burden. |
| 🇪🇺 EU | 3926.90.99 |
~3-6% | CE (if contact with food/children) | No major surtaxes like US. |
| 🇨🇳 China (Export) | Depends on Material | Varies | N/A | Export duties are minimal or zero for these goods. |
📌 Conclusion:
- The US is the most critical market for tariff optimization.
- Plastic albums are significantly cheaper to import into the US (3.4%) than paper albums (25%).
- If possible, design your album in plastic to leverage this tariff advantage.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Using HS Code 4820.10.00.00 for plastic albums.
👉 Consequence: Data says "Error" or "Failed to retrieve". Customs will reject or query.
✅ Fix: Use 3926.90.48.00.
❌ Error 2: Declaring a Plastic album as Paper to save time.
👉 Consequence: If customs inspects and finds it's plastic, they will correct it to 3926... (3.4%) which is fine, BUT if they think you're trying to avoid the 25% on a paper item, they may audit.
👉 Wait, Correction: If it IS plastic, using 4820 is WRONG because it misrepresents material. If it IS paper, using 3926 is WRONG because it hides the 25% surtax.
✅ Fix: Be 100% accurate about material.
❌ Error 3: Assuming all "Albums" are 4820.50.00.00.
👉 Consequence: You pay 25% when you could pay 3.4% by correctly identifying it as plastic.
✅ Fix: Check material. If PVC/PP/PE, go to Ch 39.
🎯 VII. Conclusion: Professional Declaration Saves Money!
🎯 Remember the Mantra:
🔹 "Plastic Album = 3.4% | Paper Album = 25%"
🔹 "Check Material First! Don't Guess the HS Code!"
🔹 "Paper goes to 4820, Plastic goes to 3926!"
📌 Pro Tip:
If your product is plastic, ensure the commercial invoice explicitly states "Plastic Photo Album" and not just "Photo Album". This helps customs officers quickly identify the correct HS Code (3926.90.48.00) and avoid unnecessary queries.
📣 Immediate Action:
📞 Verify the material composition of your photo albums.
🚀 If Plastic → Declare under3926.90.48.00for maximum duty savings.
📄 If Paper → Declare under4820.50.00.00and budget for the 25% tariff.
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent Saved is Pure Profit!
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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。