Photo Protection Box Multi Size
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
📸 Photo Protection Boxes: Multi-Size Storage Solutions
🌐 HS Code Reference & Customs Clearance Guide | 2024/2025 Tariff Analysis | Professional Strategy for US Imports
📌 I. Product Definition & Classification: What Are "Photo Protection Boxes"?
Photo protection boxes are specialized packaging or storage containers designed to preserve, display, or transport photographs, slides, or prints. In international trade, they are classified based on their primary material and specific function. Misclassification can lead to significant tariff discrepancies (up to 23.5% difference).
Key Categories: 1. Paper/Cardboard Based: Rigid boxes, slide albums, or mounts made primarily of paper products. 2. Plastic Based: Clear frames, slide mounts, or protective cases made of polymers. 3. Mixed/Multi-Material: Items where the essential character is determined by the component that gives the product its primary function or value.
⚠️ Critical Distinction:
- If the box is structural/paper-based (e.g., a rigid box holding photos) → Often 4823 or 4911.
- If the box is functional/plastic (e.g., a plastic frame or mount) → Often 3926.
- "Multi-size" implies a generic container, not a custom-fit electronic device, so it remains in general goods chapters.
📦 II. HS Code Classification Matrix (2024/2025 Latest Tariff Schedule)
| HS Code | Product Description | Material | Primary Function | Tax Rate (Total) |
|---|---|---|---|---|
| 4823.90.86.80 | Other paper articles; specifically boxes for protecting photos | Paper/Cardboard | Structural protection/storage | 35.0% |
| 3926.90.50.00 | Plastic articles; frames/mounts for photographic slides | Plastic | Display/Mounting frames | 21.3% |
| 3926.90.99.89 | Other plastic articles; non-specific photo protection | Plastic | General protective cases | 22.8% |
| 4823.90.40.00 | Paper/viscose fiber carriers/frames for photos | Paper/Cardboard | Carriers/Frames | 35.0% |
| 4911.91.40.40 | Other printed matter; storage/protection for images | Plastic or Paper | Printed matter with storage function | 17.5% |
🔍 Key Insight:
- Paper products (4823) attract the highest total tax (35%) due to high additional duties.
- Plastic products (3926) range from 21.3% to 22.8%.
- Printed Matter with Storage (4911) offers the lowest rate (17.5%) but requires the product to be classified as "printed matter" or have a specific printing relationship.
💰 III. Detailed Tariff Breakdown (US Imports from China)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current rates (Section 301 + IEEPA)
🎯 1. 4823.90.86.80 & 4823.90.40.00 — Paper-Based Photo Boxes
| Item | Details |
|---|---|
| Base Duty | 0.0% |
| Section 301 Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Tax Rate | 35.0% |
| Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (Value > $800 triggers duty; even if < $800, Section 301 applies if not de minimis eligible) |
| Legal Basis | USITC:4823.90.86.80 / 4823.90.40.00 → 301:9903.88.01 → IEEPA:9903.01.25 |
📌 Explanation:
Paper-based containers for photos are subject to the full 25% Section 301 tariff plus 10% IEEPA tariff. There is no base duty, but the additional taxes make this the most expensive category.
🎯 2. 3926.90.50.00 — Plastic Photo Frames/Mounts
| Item | Details |
|---|---|
| Base Duty | 3.8% |
| Section 301 Duty | +7.5% |
| IEEPA Additional Duty | +10.0% |
| Total Tax Rate | 21.3% |
| Calculation | CIF Value × 21.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | USITC:3926.90.50.00 → 301:9903.01.24 → IEEPA:9903.01.25 |
📌 Explanation:
Plastic frames specifically for slides have a 3.8% base duty. The Section 301 rate is 7.5% (lower than paper), resulting in a lower total tax than paper boxes.
🎯 3. 3926.90.99.89 — Other Plastic Photo Protection Items
| Item | Details |
|---|---|
| Base Duty | 5.3% |
| Section 301 Duty | +7.5% |
| IEEPA Additional Duty | +10.0% |
| Total Tax Rate | 22.8% |
| Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | USITC:3926.90.99.89 → 301:9903.01.24 → IEEPA:9903.01.25 |
📌 Explanation:
General plastic protective cases for photos fall under "other" plastics. Higher base duty (5.3%) but same Section 301 rate as frames.
🎯 4. 4911.91.40.40 — Printed Matter with Storage Function
| Item | Details |
|---|---|
| Base Duty | 0.0% |
| Section 301 Duty | +7.5% |
| IEEPA Additional Duty | +10.0% |
| Total Tax Rate | 17.5% |
| Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | USITC:4911.91.40.40 → 301:9903.01.24 → IEEPA:9903.01.25 |
📌 Explanation:
If the box is considered "printed matter" (e.g., a printed album with protective sleeves) or has a specific printing relationship, it may qualify for the lowest rate of 17.5%. This is the most cost-effective option if classification allows.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Mandatory)
| Document | Requirement | Purpose |
|---|---|---|
| Product Specifications | ✔️ | Must specify material (Paper vs. Plastic) and dimensions ("Multi-Size" needs range, e.g., "Fits 4x6 to 8x10") |
| Photos of Product | ✔️ | Show front/back, interior lining, and any branding |
| Material Declaration | ✔️ | Explicitly state: "Made of [Material]" and "Contains [X]% Plastic/Paper" |
| Commercial Invoice | ✔️ | Describe as "Paper Boxes for Photo Storage" or "Plastic Photo Frames" — Avoid vague terms like "Gift Box" |
| Packing List | ✔️ | List contents per box to prove no electronic components |
✅ 2. Classification Strategy (Key Rules)
🔥 "Material Rules All, Function Follows, Description Must Match!"
| Scenario | Recommended HS Code | Reason |
|---|---|---|
| Rigid Box (Cardstock/Paperboard) | 4823.90.86.80 |
Primary material is paper; function is protection. |
| Plastic Slide Frame/Mount | 3926.90.50.00 |
Specific plastic article for photo slides. |
| Generic Plastic Photo Album/Cover | 3926.90.99.89 |
General plastic article, not specifically a frame. |
| Printed Album with Plastic Sleeves | 4911.91.40.40 |
If the printing/album aspect is dominant, this may apply. |
⚠️ Warning:
- Do not classify plastic boxes as paper, or vice versa.
- If the box has multiple materials (e.g., paper exterior, plastic interior), the essential character determines the HS code. Typically, if plastic > 50% by weight or value, consider 3926.
✅ 3. Common Mistakes & Corrections
| Mistake | Consequence | Correction |
|---|---|---|
| Labeling as "Plastic Storage Box" for a paper box | Potential 35% duty instead of 21.3% | Specify material accurately in description. |
| Using "Gift Box" as description | Customs may classify under general packaging (higher duty) | Use specific term: "Photo Protection Box" |
| Ignoring "Multi-Size" claim | Customs may reject if no size range is provided | Provide min/max dimensions (e.g., "Adjustable: 5x7" to 8x10") |
🌍 V. Global Market Comparison (Tariff Impact)
| Market | Typical HS Code | Base Duty | Additional Tax | Total Est. Rate | Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA | 4823.90.86.80 (Paper) | 0% | 35% (301+IEEPA) | 35.0% | Highest duty due to 301/IEEPA |
| 🇺🇸 USA | 3926.90.50.00 (Plastic) | 3.8% | 17.5% (301+IEEPA) | 21.3% | Lower than paper |
| 🇪🇺 EU | 4823.90.86.80 | Varies | 0% (GSP/Tariff Quota) | ~5-12% | Lower than US |
| 🇨🇳 China | 4823.90.86.80 | 10-12% | 0% | ~12% | No Section 301 |
📌 Conclusion:
- US Importers face the highest costs due to Section 301 and IEEPA tariffs.
- Plastic items (3926) are ~13.7% cheaper in total tax than paper items (4823).
- Consider sourcing plastic-based protection if cost is a major factor, provided it meets quality standards.
📌 VI. Final Recommendations for "Multi-Size" Photo Protection Boxes
- Define Material Clearly: In your commercial invoice, explicitly state "Made of Paper" or "Made of Plastic." Do not use vague terms.
- Choose the Right HS Code:
- If Paper:
4823.90.86.80(35% total) - If Plastic Frames:
3926.90.50.00(21.3% total) - If General Plastic:
3926.90.99.89(22.8% total) - If Printed Matter:
4911.91.40.40(17.5% total) — Best for cost savings if applicable.
- If Paper:
- Prepare for Customs: Provide detailed specifications showing "Multi-Size" ranges (e.g., "Fits photos from 4x6 inches to 8x10 inches") to avoid classification disputes.
- Consider Alternative Markets: If shipping to the US, evaluate if plastic-based products offer better margin due to lower tariffs compared to paper-based ones.
🎯 Pro Tip:
"Paper costs more, Plastic is smarter. Choose material wisely, save 13% in taxes!"
Always verify with a licensed customs broker before finalizing your HS code, as minor design changes can shift classification.
✨ Clear Classification, Clear Customs, Clear Profits!
💼 Your Photo Boxes, Perfectly Landed!
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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。