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Photo Album Folder

CN → US
HS编码 关税税率 原产国 目的国 文档
4602192940 40.3% 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 Folders: HS Code Classification & US Customs Clearance Guide


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Paper Products
📌 One: Product Definition & Classification: Do You Really Know "Photo Album"?

Photo Album Folders are storage solutions designed for preserving, displaying, and organizing photographs. In international trade, their classification depends heavily on material composition and specific usage characteristics. While they share the common name "Album," customs authorities distinguish them based on whether they are made of paper/cardboard or other materials like plastic or leather.

Paper/Cardboard Albums: The most common category. These include photo sleeves, scrapbooks, and binders made primarily of paper or paperboard. They fall under Chapter 48.
Non-Paper Albums: Albums made from plastic, leather, textile, or other materials. These often fall under general "basketry" or "other made articles" categories, specifically Chapter 46.

⚠️ Key Distinction Point:
- If the album is primarily paper or paperboard and designed for collection/display → Classified under 4820 (Notebook/Album type).
- If the album is made of plastic, leather, or woven material → Classified under 4602 (Miscellaneous made articles) or similar fallback categories.
- Misclassification Risk: Declaring a plastic album as paper (or vice versa) leads to significant tariff differences and potential customs penalties.


📦 Two: HS Code Classification Details (2026 Latest Tariff Authority Comparison)

HS Code Product Description Application Scenario Material Type Total Tax Rate (US)
4820.50.00.00 Albums, letter pads, memo pads, and other similar articles of paper or paperboard; specifically for samples or collections Paper-based photo albums, scrapbooks, collection folders Paper/Paperboard 35.0%
4820.90.00.00 Other articles of paper or paperboard not elsewhere specified or included Generic paper albums not fitting specific "sample/collection" subheadings Paper/Paperboard 35.0%
4602.19.29.40 Woven materials made of paper strip, vegetable materials, or other plaiting materials; other made articles (fallback category) Plastic-based, leather-based, or woven-material albums; generic "other" flat articles Plastic/Woven/Other 40.3%

🔍 Key Reminder:
- Paper Albums (4820.xx.xx) generally enjoy a 0% Base Tariff, but face heavy additions.
- Non-Paper Albums (4602.xx.xx) are classified as "other made articles" with a 5.3% Base Tariff, but face even higher additions due to being a "fallback" category for non-specific goods.
- The 10% Section 122 Tariff and 25% Section 301 Tariff apply to both categories for Chinese-origin goods.


💰 Three: 2026 Latest Tariff Rate Breakdown (Including Surtaxes, Policy Additions)

Applicable Country: United States (US)
Origin: China (CN)
Effective Time: 2025 Nov 10 onwards (including subsequent imports)

🎯 1. 4820.50.00.00 / 4820.90.00.00 —— Paper Albums (Collection/Display Type)

Item Detail
Base Tariff 0.0% (Ad Valorem)
Section 301 Surcharge +25% (From USITC Footnote 9903.88.01)
Section 122 Tariff +10% (For China/ HK products, effective since Nov 10, 2025)
Total Tax Rate 35.0%
Tax Calculation CIF Value × 35%
De Minimis Exemption Not Applicable (Deny de minimis for this category under current enforcement)
Legal Basis Path USITC:4820.50.00.00Section301:9903.88.01Section122:9903.12.01

📌 Explanation:
- Although the Base Tariff is 0%, the 25% Section 301 and 10% Section 122 surcharges create a substantial 35% total duty burden.
- Section 122 is a specific addition targeting certain Chinese imports to protect domestic industries; it applies here because the goods are classified as "articles of paper or paperboard" under HTSUS 4820.
- Crucial: Do not assume "0% base" means "low cost." The total landed cost impact is significant.

🎯 2. 4602.19.29.40 —— Non-Paper Albums (Plastic/Leather/Woven Fallback)

Item Detail
Base Tariff 5.3% (Ad Valorem)
Section 301 Surcharge +25% (From USITC Footnote 9903.88.01)
Section 122 Tariff +10% (For China/ HK products, effective since Nov 10, 2025)
Total Tax Rate 40.3%
Tax Calculation CIF Value × 40.3%
De Minimis Exemption Not Applicable (Deny de minimis)
Legal Basis Path USITC:4602.19.29.40Section301:9903.88.01Section122:9903.12.01

📌 Note:
- This code is a "Fallback Category" for albums not clearly defined elsewhere (e.g., plastic sleeves, leather binders).
- The Base Tariff of 5.3% is higher than paper albums.
- Combined with 25% + 10%, the total rate reaches 40.3%, making non-paper albums more expensive to import than paper ones.
- Common misclassification occurs when merchants label all albums as "4820" without verifying material. If material is mixed (e.g., paper cover with plastic inserts), customs may still assess based on predominant material or functional use, potentially triggering the higher rate.


🛠️ Four: Customs Clearance Practical Advice (Pitfall Avoidance Guide)

✅ 1. Required Documentation Checklist (None Can Be Missing)

Document Mandatory? Explanation
✅ Product Specification Sheet ✔️ Must clearly state material composition (e.g., "100% Recycled Paper," "PVC Plastic Sleeves").
✅ Product Photos (Clear & Detailed) ✔️ Show the album open, displaying pages/sleeves. Highlight material texture.
✅ Commercial Invoice ✔️ Must explicitly describe goods as "Photo Album Folder, Paper-based" or "Plastic-based." Avoid vague terms like "Stationery."
✅ Packing List ✔️ Detail quantity, weight, and packaging dimensions.
✅ Certificate of Origin (CO) ✔️ Prove origin as China. If non-Chinese origin, different tariffs may apply.
✅ Material Declaration Letter ✔️ If mixed materials, provide a breakdown by percentage.

✅ 2. Declaration Techniques (Key Mnemonics)

🔥 “Material First, Function Second, Name Precise, Tariff Clear!”

Situation Correct Declaration Incorrect Practice
Paper Album (Paper Covers, Paper Pages) 4820.50.00.00 or 4820.90.00.00 Misdeclare as 4602 → Higher base tax (5.3%)
Plastic Album (PVC Sleeves, Plastic Cover) 4602.19.29.40 Misdeclare as 4820 → Customs audit & penalty
Leather/Vinyl Album 4602.19.29.40 (or specific leather chapter) Misdeclare as 4820 → Classification error
Mixed Material (Paper Cover + Plastic Inserts) Declare as Paper if paper is predominant in value/structure; otherwise, fallback to 4602 Vague description "Album" → Customs discretion (usually higher tax)

✅ 3. Special Case Handling

Scenario Handling Advice
Scrapbook vs. Photo Album If designed primarily for collecting/displaying photos, use 4820.50.00.00. If designed for writing/diary purposes, it might fall under 4820.20.00.00 (Notebooks), but photo-specific albums are safer under 4820.50.
Blank Photo Album Even if empty, if designed for photos, classify as 4820.50.00.00.
Children’s Craft Album If primarily for crafts (stickers, drawing) rather than photo preservation, still 4820.50.00.00 if paper-based.
Luxury Leather Album Do not use 4602. Check Chapter 46 or 49 for specific leather bookbinding. However, 4602.19.29.40 is a common fallback for "other" made articles if no specific heading fits. Consult a broker for Chapter 46 vs. 49 distinction.

🌍 Five: Global Major Market Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Rate (China Origin) Certification Requirements Remarks
🇺🇸 USA 4820.50.00.00 35.0% (Paper)
40.3% (Non-Paper)
None specific High Section 301 & 122 tariffs.
🇨🇳 China 4820.50.00.00 0% CCC (if applicable) No surcharges.
🇪🇺 EU 4820.50.00.00 0% (if paper) CE (if electronic components present, rare for albums) No surcharges.
🇬🇧 UK 4820.50.00.00 0% UKCA (if applicable) Post-Brexit tariffs may vary slightly but generally low for paper goods.
🇯🇵 Japan 4820.50.00.00 0% PSE (if applicable) No surcharges.

📌 Conclusion:
- USA is the only major market with significant surcharges (35%-40.3%).
- Paper Albums (4820) are cheaper than Non-Paper Albums (4602) in the US market.
- Strategy: If possible, source or manufacture paper-based albums to benefit from the 0% base tariff, despite the surcharges. Avoid plastic/leather if tariff minimization is critical.


📌 Six: Common Errors & Pitfall Guide (Blood & Tears Lessons)

Error 1: Misclassifying Plastic Albums as Paper Albums
👉 Consequence: Customs detects material mismatch → Fine + Back Payment + Delay.
👉 Fix: Always declare material accurately. Use "Plastic Photo Album" in description.

Error 2: Using "Stationery" as General Description
👉 Consequence: Customs may apply arbitrary classification → Higher Tax or Audit.
👉 Fix: Use specific term: "Photo Album, Paper, 100 pages."

Error 3: Ignoring Section 122 & 301 Surtaxes
👉 Consequence: Profit margin erased by unexpected 35%-40% duty.
👉 Fix: Calculate landed cost including 35% (Paper) or 40.3% (Non-Paper).

Error 4: Assuming De Minimis Exemption Applies
👉 Consequence: Small shipments still taxed at full rate due to Deny De Minimis for these HS codes under current enforcement.
👉 Fix: Plan for full duty payment even for small B2C shipments if using standard postal services (USPS may handle, but risk remains).

Correct Practice:

"Photo Album Folder, 100-Page, Paper Cover, Paper Sleeves, Designed for 4x6 Photos, Made in China"


🎯 Seven: Conclusion: Precise Classification, Cost Optimization!

🎯 Remember the Mnemonic:

🔹 “Paper First, Plastic Second; 35% for Paper, 40% for Plastic.”
🔹 “Base 0% is a Trap; Surtaxes Make it High.”
🔹 “Declare Material Clearly; Avoid Customs Audit.”


📌 Pro Tip:
- If your photo albums contain electronic components (e.g., digital photo frames), they are NOT covered here. They fall under Chapter 85 (Electronic Appliances).
- For purely paper/plastic albums, ensure your Commercial Invoice explicitly states: "HS Code 4820.50.00.00" or "HS Code 4602.19.29.40" as appropriate.
- Pre-Ruling: Consider applying for a Customs Ruling if you have a high-volume, mixed-material product line. This provides legal certainty and avoids disputes.


📣 Immediate Action:

📞 Contact a Professional Customs Broker + Provide Product Photos + Verify Material Composition
🚀 Ensure Smooth Clearance, Maximize Profit, and Stay Compliant!


Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Tax 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。