Photo 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 Protection Box (Photographic Albums/Protectors)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Photo Protection Box"?
A "Photo Protection Box" is a general term covering various containers designed to store, protect, and display photographs. In international trade, the classification depends entirely on the material and specific function of the product. Misclassification can lead to significant tariff differences (from 13.4% to 38.2%) due to US Section 301 and Section 232/IEEPA penalties.
Two Main Categories:
- Plastic/Non-Woven Material Products: Typically clear sleeves, binder pockets, or rigid plastic cases. These fall under Chapter 39.
- Wooden/Paper/Cardboard Products: Traditional wooden frames, paper albums, or cardboard storage boxes. These fall under Chapters 44 or 48/49.
⚠️ Key Distinction Point:
- If the product is Plastic (e.g., PVC sleeves, acrylic holders) → Refer to HS 3926.90.
- If the product is Wooden (e.g., wooden shadow boxes, frames) → Refer to HS 4420.90.
- If the product is Paper/Cardboard (e.g., paper albums, cardboard boxes) → Refer to HS 4823.90 or 4911.99.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Material Type | Applicable Scenario | Total Tax Rate (CN Origin) |
|---|---|---|---|---|
3926.90.48.00 |
Photo protective boxes of plastic or other materials | Plastic | Clear plastic sleeves, rigid plastic photo albums, acrylic photo holders | 13.4% |
4420.90.80.00 |
Wooden photo protective boxes | Wood | Wooden shadow boxes, wooden photo frames with storage, similar wood containers | 38.2% |
3926.90.99.89 |
Other plastic articles for photo storage/protection | Plastic | Plastic收纳 boxes, complex plastic photo organizers not specified elsewhere | 22.8% |
4823.90.40.00 |
Photo protective boxes of paper/cardboard | Paper/Cardboard | Paper photo albums, cardboard photo storage boxes, cellulose-based frames | 35.0% |
4911.99.80.00 |
Photo protective boxes (Printed goods accessories) | Plastic/Paper Hybrid | Printed photo mounts, accessory items under printed goods category | 17.5% |
🔍 Key Reminder:
- Plastic items generally have lower base tariffs (0-5%) but are subject to Section 301/IEEPA add-ons.
- Wooden and Paper items often face higher Section 301 add-ons (25%), pushing total tax to 35-38%.
- Do not misclassify wooden boxes as plastic or vice versa. The material determines the Chapter (39 vs 44).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current Section 301 & IEEPA penalties apply.
🎯 1. 3926.90.48.00 —— Plastic Photo Protective Box
| Item | Content |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Additional Tariff | 0.0% (No Section 301 penalty for this specific subheading) |
| Section 232/IEEPA Penalty | +10% (Targeted Chinese goods) |
| Total Tariff | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ❌ Not Applicable for Section 301/IEEPA items if value exceeds threshold; however, Section 321 (De Minimis) often excludes Section 301 goods. Check current CBP rules. |
| Legal Basis Path | HTSUS:3926.90.48 → IEEPA:9903.01.24 (if applicable) |
📌 Explanation:
- This is the most favorable classification for plastic photo boxes.
- The 0% Section 301 rate makes it significantly cheaper than wood/paper alternatives.
- The 10% IEEPA/Special Measures still apply to most Chinese plastic goods.
🎯 2. 4420.90.80.00 —— Wooden Photo Protective Box
| Item | Content |
|---|---|
| Base Tariff | 3.2% |
| Section 301 Additional Tariff | +25.0% (Standard Section 301 penalty for wood products) |
| Section 232/IEEPA Penalty | +10% |
| Total Tariff | 38.2% |
| Tax Calculation | CIF Value × 38.2% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:4420.90.80 → USITC:301.88.01 → IEEPA:9903.01.24 |
📌 Warning:
- Wooden photo boxes face heavy penalties.
- The 25% Section 301 is the primary driver of cost.
- Total 38.2% is very high. Consider switching to plastic if possible.
🎯 3. 3926.90.99.89 —— Other Plastic Photo Storage Articles
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Tariff | +7.5% (Partial Section 301 penalty) |
| Section 232/IEEPA Penalty | +10% |
| Total Tariff | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:3926.90.99 → USITC:301.88.01 → IEEPA:9903.01.24 |
📌 Note:
- This is for complex plastic organizers that don't fit3926.90.48.
- 7.5% Section 301 is lower than wood (25%) but higher than3926.90.48(0%).
🎯 4. 4823.90.40.00 —— Paper/Cardboard Photo Protective Box
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Additional Tariff | +25.0% |
| Section 232/IEEPA Penalty | +10% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:4823.90.40 → USITC:301.88.01 → IEEPA:9903.01.24 |
📌 Note:
- Even with 0% base tariff, the 25% Section 301 makes this expensive.
- Common for paper albums and cardboard storage boxes.
🎯 5. 4911.99.80.00 —— Printed Photo Accessories/Boxes
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Additional Tariff | +7.5% |
| Section 232/IEEPA Penalty | +10% |
| Total Tariff | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:4911.99.80 → USITC:301.88.01 → IEEPA:9903.01.24 |
📌 Note:
- For printed materials that serve as photo mounts or accessories.
- Moderate tariff compared to wood/paper bulk storage.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist (None can be missed)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Detail material (Plastic/Wood/Paper), dimensions, closure type. |
| ✅ Material Declaration | ✔️ | Explicitly state "100% PVC", "Solid Wood", or "Cardboard". Crucial for HS Code. |
| ✅ Product Photos | ✔️ | Show packaging, product itself, and any printed text. |
| ✅ Commercial Invoice | ✔️ | Must match HS Code description exactly (e.g., "Plastic Photo Sleeves"). |
| ✅ Packing List | ✔️ | Include net/gross weight, package dimensions. |
| ✅ Certificate of Origin (CO) | ✔️ | To prove Chinese origin and apply correct Section 301 rates. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Material is King, HS Code Follows, Section 301 Hits!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Plastic Photo Sleeves | 3926.90.48.00 |
Misdeclare as "Office Supplies" → Higher tax risk |
| Wooden Shadow Box | 4420.90.80.00 |
Misdeclare as "Plastic" → Fraud/Seizure Risk |
| Paper Album | 4823.90.40.00 |
Misdeclare as "Plastic" → Penalty |
| Hybrid Plastic/Wood | Consult Customs | Vague description "Photo Box" → Delay |
✅ 3. Special Situations
| Situation | Handling Advice |
|---|---|
| OEM Custom Wooden Boxes | Ensure wood is not from restricted species. Provide wood treatment certificate. |
| Plastic with Paper Inserts | Classify by principal material. If plastic dominates, use 3926. |
| Sample Shipments | Mark "Sample - Not for Resale" but note that Section 301 may still apply. |
| Dropshipping | Ensure supplier provides accurate material info. Incorrect material = Incorrect HS Code. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (CN Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.48.00 (Plastic) |
13.4% | None specific | Best option for plastic. Wood/Paper face 35-38%. |
| 🇪🇺 EU | 3926.90.99 |
~6.5% | CE (if electronic), RoHS | No Section 301. Lower base tariffs. |
| 🇬🇧 UK | 3926.90.99 |
~6.5% | UKCA | Post-Brexit tariffs similar to EU. |
| 🇨🇦 Canada | 3926.90.48 |
~5-6% | None | CUSMA may offer duty-free if Canadian origin. |
| 🇯🇵 Japan | 3926.90.48 |
~5% | PSE (if electrical) | Low tariffs, stable regulations. |
📌 Conclusion:
- USA is the most challenging market due to Section 301.
- Plastic (3926.90.48) is the safest and cheapest option for the US market.
- Wood and Paper products face 35%+ total tax in the US. Consider sourcing non-CN materials or re-classifying if possible.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring Wooden Boxes as Plastic
👉 Consequence: Customs audits find wood → Fine + Back Taxes (25%+) + Possible seizure.
❌ Error 2: Using Generic "Photo Box" without Material Detail
👉 Consequence: Customs assigns residual duty (often highest rate) → Delays.
❌ Error 3: Ignoring Section 301 for Paper Products
👉 Consequence: Assume 0% base = 0% total → Miss 25% Surcharge → Unexpected Bill.
❌ Error 4: Mixing Plastic and Wood in One Box Without Split Declaration
👉 Consequence: Customs may value whole shipment at higher wood tax rate → Higher Cost.
✅ Correct Practice:
"Plastic Photo Sleeves, 4x6 inch, PVC Material, Clear, 100 Sheets, Model XYZ"
HS Code:3926.90.48.00
Tariff: 13.4%
🎯 VII. Conclusion: Professional Declaration, Cost Saving, Efficiency!
🎯 Remember the Mantra:
🔹 "Plastic is King (13.4%), Wood is Heavy (38.2%), Paper is Pain (35.0%)."
🔹 "Section 301 is Real, Don't Guess the Material, Check the Code Twice!"
🔹 "Plastic Album: 13.4% | Wooden Frame: 38.2% | Save $24.8 per $100 by Choosing Plastic!"
📌 Tips:
- If you sell wooden photo boxes to the US, consider re-engineering the product to use plastic components or composite materials that might qualify for lower tariffs.
- Always request a Material Declaration from your supplier.
- For large volumes, apply for a Binding Ruling from CBP to confirm HS Code before shipping.
📣 Immediate Action:
📞 Contact your Freight Forwarder + Provide Material Specs + Apply for Pre-Ruling
🚀 Let your Photo Boxes Clear Smoothly, Reduce Costs, and Boost Profits!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Dollar Saved is a Dollar Earned!
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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。