Photo Collection Protection Box
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 |
| 4420908000 | 38.2% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 4823904000 | 35.0% | CN | US | 官方文档 |
| 4911998000 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
📸 Photo Collection Protection Box
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition and Classification: Do You Really Understand "Photo Collection Protection Box"?
A Photo Collection Protection Box is a storage solution designed to preserve, organize, and protect physical photographs. In international trade, its classification depends entirely on the primary material of the box. Misclassification can lead to significant tariff discrepancies, especially given the high additional duties applied to Chinese-origin goods.
⚠️ Key Distinction:
- Plastic Material → Classified under Chapter 39 (Plastics and Articles Thereof);
- Wooden Material → Classified under Chapter 44 (Wood and Articles of Wood);
- Paper/Cardboard Material → Classified under Chapter 48 (Paper and Paperboard);
- Printed Matter → Classified under Chapter 49 (Printed Books, Newspapers, Pictures, etc.).
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material Type |
|---|---|---|---|
3926.90.48.00 |
Plastic photo protection boxes, used for photo preservation, classified as other plastic products | Standard plastic photo albums, sleeves, or boxes | ✅ Plastic |
4420.90.80.00 |
Wooden or similar wood-based photo protection boxes, classified as other wooden products | High-end wooden photo albums or display boxes | ✅ Wood |
3926.90.99.89 |
Other plastic products (photo protection boxes), classified as other plastic articles | Generic plastic containers not specifically listed elsewhere | ✅ Plastic (Generic) |
4823.90.40.00 |
Photo protection boxes made of paper, paperboard, or cellulose-based materials, classified as paper products | Cardboard photo boxes, paper-based albums | ✅ Paper/Cardboard |
4911.99.80.00 |
Plastic or paper photo protection boxes, classified as other printed matter and related accessories | Boxes with significant printed graphics, branding, or artistic design | ✅ Plastic/Paper (Printed) |
🔍 Important Reminder:
- Wooden boxes are subject to the highest tariffs due to the 25% additional duty;
- Plastic boxes generally have lower base duties but are still subject to the 10% Section 301/IEEPA surcharge;
- Paper boxes also face the 25% additional duty;
- Printed matter classification (4911) may apply if the box is considered a "printed article" rather than a mere container.
💰 3. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 onwards (including subsequent imports)
🎯 1. 3926.90.48.00 —— Plastic Photo Protection Boxes
| Item | Content |
|---|---|
| Base Duty Rate | 3.4% (ad valorem) |
| Section 301 Additional Duty | +10% (under IEEPA Section 122 provisions) |
| Total Duty Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ❌ Not Eligible (Section 301 goods are excluded from de minimis) |
| Legal Basis Path | IEEPA:122 → USITC:3926.90.48.00 → FOOTNOTE:122 |
📌 Explanation:
- The 3.4% base duty is standard for other plastic articles;
- The 10% additional duty is imposed under Section 122 of the Trade Expansion Act or IEEPA provisions targeting Chinese imports;
- Total rate: 13.4%, which is moderate compared to wood or paper alternatives.
🎯 2. 4420.90.80.00 —— Wooden Photo Protection Boxes
| Item | Content |
|---|---|
| Base Duty Rate | 3.2% |
| Section 301 Additional Duty | +25% (China-specific surcharge) |
| IEEPA Section 122 Duty | +10% |
| Total Duty Rate | 38.2% |
| Tax Calculation | CIF Value × 38.2% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:122 → USITC:4420.90.80.00 → FOOTNOTE:122 |
📌 Note:
- Wooden products face the highest total tariff among all material types;
- The 25% additional duty is the key cost driver for wooden photo boxes from China;
- Consider alternative materials (plastic, paper) if cost efficiency is critical.
🎯 3. 3926.90.99.89 —— Other Plastic Photo Protection Boxes
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Additional Duty | +7.5% |
| IEEPA Section 122 Duty | +10% |
| Total Duty Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:122 → USITC:3926.90.99.89 → FOOTNOTE:122 |
📌 Note:
- This classification is for "other" plastic articles not specifically listed elsewhere;
- The 7.5% additional duty is lower than the 25% for wood/paper but still significant;
- Ensure the product description matches the "other plastic" category to avoid misclassification.
🎯 4. 4823.90.40.00 —— Paper/Cardboard Photo Protection Boxes
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Additional Duty | +25% (China-specific surcharge) |
| IEEPA Section 122 Duty | +10% |
| Total Duty Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:122 → USITC:4823.90.40.00 → FOOTNOTE:122 |
📌 Note:
- Despite a 0% base duty, the 25% additional duty makes this category expensive;
- Paper products are heavily scrutinized for circumvention of tariffs;
- Verify that the box is not primarily made of plastic with paper coating, which may fall under Chapter 39.
🎯 5. 4911.99.80.00 —— Printed Photo Protection Boxes
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Additional Duty | +7.5% |
| IEEPA Section 122 Duty | +10% |
| Total Duty Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:122 → USITC:4911.99.80.00 → FOOTNOTE:122 |
📌 Note:
- This classification applies if the box is considered a "printed article" (e.g., with extensive graphics, branding, or artistic design);
- The 7.5% additional duty is more favorable than the 25% for wood/paper;
- Ensure the primary function is not merely storage but also artistic/printed value to qualify.
🛠️ 4. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (All Documents Mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Dimensions, material composition, closure type, capacity |
| ✅ Material Declaration | ✔️ | Explicitly state material (Plastic/Wood/Paper) and percentage composition |
| ✅ Product Photos (Including Label) | ✔️ | Clear images showing structure, material texture, and branding |
| ✅ Commercial Invoice | ✔️ | Clearly state "Photo Protection Box" and material type |
| ✅ Packing List | ✔️ | Detail contents to avoid confusion with other items |
| ✅ Certificate of Origin (CO) | ✔️ | If non-Chinese origin, may qualify for reduced tariffs |
| ✅ Third-Party Test Report | ✔️ | RoHS, REACH (if applicable) for plastic components |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Material First, Function Second, Description Precise, Tariff Lower!”
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Plastic Box | 3926.90.48.00 |
Misdeclared as Wood → 38.2% |
| Wooden Box | 4420.90.80.00 |
Misdeclared as Plastic → 13.4% (but risks penalty) |
| Paper Box | 4823.90.40.00 |
Misdeclared as Plastic → 13.4% (but risks penalty) |
| Printed Box | 4911.99.80.00 |
Misdeclared as Plastic → 13.4% (if not printed enough) |
| Mixed Material Box | Declare primary material | Ambiguous description → Delay or Rejection |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Boxes | Provide customer order + design drawings to prove material intent |
| Hybrid Material Boxes | Declare based on primary material by weight/volume; if unclear, use highest tariff category |
| Boxes with Photo Inserts | If photos are included, declare separately as "Printed Pictures" (Chapter 49) to avoid mixed classification |
| Gift Sets | If box is part of a gift set, declare the set as a whole if it has essential character; otherwise, split declaration |
🌍 5. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 3926.90.48.00 (Plastic) |
13.4% | RoHS, CPSIA (if for children) | Wood/Paper: 35-38.2% |
| 🇪🇺 European Union | 3926.90.99 (Plastic) |
4.7% | CE, REACH | No Section 301 duties |
| 🇬🇧 United Kingdom | 3926.90.99 (Plastic) |
4.7% | UKCA, REACH | Post-Brexit rules apply |
| 🇨🇦 Canada | 3926.90.99 (Plastic) |
5.0% | Health Canada (if food contact) | No Section 301 |
| 🇯🇵 Japan | 3926.90.99 (Plastic) |
3.0% | PSE (if electrical parts) | Low base duty |
📌 Conclusion:
- The US imposes the highest tariffs due to Section 301 and IEEPA measures;
- Plastic boxes offer the most favorable tariff rate (13.4%) among Chinese-origin goods;
- Wood and Paper boxes should be avoided for US imports unless cost is secondary to product value;
- Non-Chinese origins (e.g., Vietnam, Thailand) can significantly reduce tariffs.
📌 6. Common Errors & Pitfall Guide (Blood-and-Tears Lessons)
❌ Error 1: Declaring a wooden box as plastic to save 24.8%
👉 Consequence: Customs inspection reveals mismatch → Fine + Retroactive Duty + Potential Fraud Charge
❌ Error 2: Declaring a plastic box as paper to save 21.6%
👉 Consequence: Material test fails → 35% duty applied + Storage Fees
❌ Error 3: Ignoring printed matter classification for branded boxes
👉 Consequence: Overpaying 0.9% (13.4% vs. 17.5%) — Wait, actually, 4911 is 17.5%, so misdeclaring 3926 saves money but risks penalty if not truly "printed matter"
❌ Error 4: Mixing photos and boxes in one declaration
👉 Consequence: Customs requires separate HS codes → Delays, double duties, administrative burden
✅ Correct Practice:
"Plastic Photo Protection Box, 10x15 cm, Transparent, for Archival Storage, Model XYZ, RoHS Compliant"
🎯 7. Conclusion: Professional Declaration Saves Time, Effort, and Money!
🎯 Remember the Mantra:
🔹 "Material Dictates Code, Code Dictates Duty, Declaration Saves Dollars!"
🔹 "Plastic is King (13.4%), Wood is Expensive (38.2%), Paper is High (35%), Printed is Moderate (17.5%)"
🔹 "One Step Wrong, Ten Thousand Dollars Lost!"
📌 Pro Tip:
If your photo boxes are originally from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA Exemption or 0%~5% tariffs;
建议 Apply for Advance Ruling (Pre-classification) to avoid clearance risks.
📣 Immediate Action:
📞 Contact Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let your Photo Collection Protection Box Clear Smoothly, Export Efficiently, Profit Double!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny of Your Cost Deserves Precise Calculation!
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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。