Plastic Photo Album (Customized)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926904800 | 13.4% | CN | US | 官方文档 |
| 4820900000 | 35.0% | CN | US | 官方文档 |
| 4820500000 | 35.0% | CN | US | 官方文档 |
| 9610000000 | 13.5% | CN | US | 官方文档 |
商品图片
AI分析
📸 Plastic Photo Album (Customized)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Plastic Photo Albums"?
A Plastic Photo Album is a stationery or household item used for storing and displaying photographs. In international trade, the classification depends heavily on the material composition and primary function.
Key Distinction:
- If the album is made primarily of plastics (e.g., PVC, PE, PP sheets with pockets) → It falls under Chapter 39 (Plastics and Articles Thereof).
- If the album is made primarily of paper/cardboard with plastic coatings or simple plastic rings → It may fall under Chapter 48 (Paper and Paperboard).
- If it has a writing/drawing surface (e.g., slate-like boards for kids) → It falls under Chapter 96.
⚠️ Critical Classification Point:
- If the product is explicitly described as a "Photo Album" and its core feature is storing photos in a plastic format, it is often classified under HS 3926.90.48.00.
- However, if it lacks specific "photo album" designation and is just a generic plastic storage board, it may be grouped under HS 3926.90.99.89.
- For paper-based albums, even with plastic rings, they often fall under HS 4820.50.00.00.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the relevant HS Codes for photo albums and related stationery items:
| HS Code | Product Description | Material/Feature | Applicable Scenario |
|---|---|---|---|
3926.90.48.00 |
Photo Albums (Other articles of plastics and articles of other materials of headings 3901 to 3914) | Plastic-based | Custom plastic photo albums, PVC pocket books |
3926.90.99.89 |
Other (Other articles of plastics...) | Plastic-based | Generic plastic storage boards, non-specified plastic stationery |
4820.50.00.00 |
Albums for samples or for collections | Paper/Cardboard | Paper-based albums, even if they have plastic rings or covers |
4820.90.00.00 |
Other (Paper/cardboard articles) | Paper/Cardboard | Other paper albums not classified as samples/collections |
9610.00.00.00 |
Slates and boards, with writing or drawing surfaces | Mixed/Writing | Kids' writing albums, slate boards with plastic frames |
🔍 Key Reminder:
- "Photo Album" in Plastic: If the product is explicitly a photo album made of plastic (e.g., clear PVC pages), it should ideally be classified under3926.90.48.00.
- "Album" in Paper: If the main body is paper/cardboard, use4820.50.00.00.
- "Writing Board": If it’s a slate-like product for writing/drawing, use9610.00.00.00.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025-11-10 onwards (including subsequent imports)
🎯 1. 3926.90.48.00 —— Plastic Photo Albums
| Item | Content |
|---|---|
| Basic Tariff | 3.4% (ad valorem) |
| Additional Tariff (Section 301) | 0.0% |
| Total Tax Rate | 3.4% |
| Tax Calculation | CIF Value × 3.4% |
| De Minimis Exemption | ✅ Eligible (Under $800, if applicable) |
| Legal Basis | HTSUS: 3926.90.48.00 |
📌 Explanation:
- This code benefits from a low basic tariff (3.4%).
- No additional Section 301 tariffs apply to this specific subheading, making it a cost-effective option for plastic photo albums.
- Recommendation: If your product is indeed a "Plastic Photo Album," this is the most favorable classification.
🎯 2. 3926.90.99.89 —— Other Plastic Articles (Non-Specific)
| Item | Content |
|---|---|
| Basic Tariff | 5.3% (ad valorem) |
| Additional Tariff (Section 301) | +7.5% |
| Total Tax Rate | 12.8% |
| Tax Calculation | CIF Value × 12.8% |
| De Minimis Exemption | ✅ Eligible |
| Legal Basis | HTSUS: 3926.90.99.89 |
📌 Explanation:
- If the customs authority does not accept "Photo Album" as the primary description and classifies it as "Other plastic articles," the rate jumps to 12.8%.
- This includes a 7.5% Section 301 additional tariff.
- Risk: Misclassification can lead to a 9.4% higher tax burden compared to the correct "Photo Album" code.
🎯 3. 4820.50.00.00 —— Albums for Samples or Collections (Paper-Based)
| Item | Content |
|---|---|
| Basic Tariff | 0.0% |
| Additional Tariff (Section 301) | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25.0% |
| De Minimis Exemption | ❌ Not Eligible (Often denied for China-origin goods under certain conditions) |
| Legal Basis | HTSUS: 4820.50.00.00 |
📌 Explanation:
- Although the basic tariff is 0%, the 25% Section 301 additional tariff makes it expensive.
- High Risk: This code is subject to heavy additional tariffs.
- Note: If your "Plastic Photo Album" is actually paper-based with plastic rings, it might be misclassified here, leading to high costs.
🎯 4. 4820.90.00.00 —— Other Paper Articles
| Item | Content |
|---|---|
| Basic Tariff | 0.0% |
| Additional Tariff (Section 301) | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | HTSUS: 4820.90.00.00 |
📌 Explanation:
- Same high tariff rate as above. Avoid this code for photo albums unless necessary.
🎯 5. 9610.00.00.00 —— Slates and Boards (Writing Surfaces)
| Item | Content |
|---|---|
| Basic Tariff | 3.5% |
| Additional Tariff (Section 301) | 0.0% |
| Total Tax Rate | 3.5% |
| Tax Calculation | CIF Value × 3.5% |
| De Minimis Exemption | ✅ Eligible |
| Legal Basis | HTSUS: 9610.00.00.00 |
📌 Explanation:
- Only applicable if the product is a writing board or slate (e.g., for children's drawing).
- Not suitable for standard photo albums.
🛠️ IV. Customs Clearance Practical Suggestions
✅ 1. Document Checklist (Essential)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material details (e.g., 100% PVC, PE), size, capacity (e.g., 20-pocket) |
| ✅ Product Photos | ✔️ | Clear images showing the album structure, material, and any branding |
| ✅ Commercial Invoice | ✔️ | Accurate description: "Plastic Photo Album, PVC, Customized" |
| ✅ Packing List | ✔️ | Quantity, weight, dimensions |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | If required for plastic materials |
| ✅ Certificate of Origin | ✔️ | For potential preferential treatment (if applicable) |
✅ 2. Declaration Tips (Key Rules)
🔥 "Material Determines HS Code, Description Matches Function"
| Scenario | Correct HS Code | Incorrect Approach |
|---|---|---|
| Plastic Photo Album (PVC/PE pockets) | 3926.90.48.00 |
Misclassifying as paper album (4820.50.00.00) → 25% tax |
| Paper Album with Plastic Rings | 4820.50.00.00 |
Misclassifying as plastic (3926.90.48.00) → Risk of penalty |
| Writing Slate/Board | 9610.00.00.00 |
Misclassifying as photo album → Wrong tax rate |
| Generic Plastic Storage Board | 3926.90.99.89 |
Claiming "Photo Album" without evidence → Audit risk |
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| Customized Design | Provide design files or samples to prove it is a "Photo Album" and not a generic plastic sheet. |
| Mixed Materials | If the album is 70% plastic and 30% paper, determine the essential character (usually plastic for photo albums). |
| Gift Sets | If sold with photos or cards, declare the main item (the album) to avoid complex composite goods classification. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.48.00 |
3.4% | Best rate for plastic albums. Avoid 4820 (25% tax). |
| 🇨🇳 China | 3926.90.48.00 |
5.3% | Basic tariff for imports. |
| 🇪🇺 EU | 3926.90.99 |
6.4% | Varies by member state. No Section 301 equivalent. |
| 🇬🇧 UK | 3926.90.99 |
6.4% | Post-Brexit tariffs apply. |
| 🇦🇺 Australia | 3926.90.99 |
5.0% | No additional tariffs. |
📌 Conclusion:
- USA is the most sensitive to tariff rates due to Section 301.
- Plastic Photo Albums under3926.90.48.00are the most cost-effective for US imports from China.
- Paper Albums are heavily taxed in the US due to additional tariffs.
📌 VI. Common Mistakes & Pitfalls
❌ Mistake 1: Declaring a Plastic Photo Album as a Paper Album (4820.50.00.00)
👉 Consequence: 25% tariff instead of 3.4% → Overpayment of 21.6%!
❌ Mistake 2: Declaring a Paper Album as a Plastic Album (3926.90.48.00)
👉 Consequence: Customs may reject the declaration, demand reclassification, and impose penalties.
❌ Mistake 3: Using vague descriptions like "Plastic Storage Item"
👉 Consequence: Customs may classify under 3926.90.99.89 (12.8%) due to lack of specific "Photo Album" designation.
✅ Correct Approach:
"Plastic Photo Album, PVC Material, Custom Design, 20 Pockets, Model XYZ"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember:
🔹 "Plastic Album = 3.4% Paper Album = 25%"
🔹 "Describe the Material and Function Clearly!"
📌 Pro Tip:
- If your product is customized, provide photos and specifications to customs brokers to justify the "Photo Album" classification.
- For large shipments, consider applying for an Advance Ruling to secure the 3.4% rate.
📣 Act Now:
📞 Contact a licensed customs broker + Provide product details + Apply for HS Code pre-classification
🚀 Ensure smooth clearance and maximize profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every dollar saved in tariffs 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。