Plastic Photo Display Album
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 |
| 3926905000 | 21.3% | CN | US | 官方文档 |
| 9007100000 | 35.0% | CN | US | 官方文档 |
| 9007914000 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
📸 Plastic Photo Display Album
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What Exactly is a "Plastic Photo Album"?
A Plastic Photo Display Album is a consumer goods item used for storing and displaying photographs. In international trade, its classification depends heavily on the specific physical form and intended use:
- General Plastic Albums/Binders: Standard albums used for storing loose photos or documents. These are considered general plastic articles.
- Photo Frames/Displays: Rigid or semi-rigid plastic frames specifically designed to hold and display a single or multiple fixed photos. These are often classified under specific "photo frame" headings.
- Slide Albums/Mounts: Specialized plastic containers for photographic slides or negatives. These fall under optics-related plastic articles.
⚠️ Key Distinction Point:
- If it is a standard binder/album for loose photos → Falls under 3926.90.99.89 or 3926.90.48.00 (depending on specific design).
- If it is a rigid Frame for photos → Falls under 3926.90.48.00.
- If it is specifically for Slides/Positives → Falls under 3926.90.50.00.
- ❌ NOT camera equipment → Does NOT belong to Chapter 90 (unless it contains optical lenses/components, which standard albums do not).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
| HS Code | Product Description | Applicable Scenario | Key Feature |
|---|---|---|---|
3926.90.99.89 |
Other plastic articles, applicable to plastic photo frames or album-type goods | General plastic albums, binder-style albums with plastic covers | General purpose, not specifically for slides |
3926.90.48.00 |
Plastic photo albums or frames, conforming to plastic material and photo frame usage | Rigid plastic frames, slip-in plastic albums | Specific "photo frame/album" designation |
3926.90.50.00 |
Plastic frames or mounts for photographic slides or positives, applicable to plastic albums | Slide mounts, slide boxes, specialized slide albums | Specific for slides/negatives |
9007.10.00.00 |
Cameras, applicable to camera-type goods containing plastic materials | ❌ Incorrect Classification | Applies to imaging devices, not storage |
9007.91.40.00 |
Parts of cameras, applicable to plastic camera-related components | ❌ Incorrect Classification | Applies to camera parts, not photo storage |
🔍 Important Reminder:
- Do not classify under Chapter 90 (Optical/Photographic Equipment) unless the item is part of a camera or contains optical lenses. Photo albums and frames are plastic goods (Chapter 39).
- The distinction between3926.90.99.89and3926.90.48.00is critical due to the tariff difference.
-3926.90.50.00is a niche category strictly for slide mounts.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: Current regulations including Section 122 and Section 301 tariffs
🎯 1. 3926.90.99.89 —— General Plastic Photo Albums/Frames
| Item | Details |
|---|---|
| Base Tariff | 5.3% |
| Surtax (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No (Deny De Minimis) |
| Legal Basis | General Plastic Articles + Additional Surtaxes |
📌 Explanation:
- This is the catch-all category for plastic photo storage items not specifically designated as slide mounts or specific photo frames under 3926.90.48.
- Total Cost Impact: High. The combination of base tariff and multiple surtaxes makes this significantly expensive.
🎯 2. 3926.90.48.00 —— Plastic Photo Albums or Frames (Specific)
| Item | Details |
|---|---|
| Base Tariff | 3.4% |
| Surtax (Section 301) | 0.0% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Eligibility | ❌ No (Deny De Minimis) |
| Legal Basis | Specific Plastic Photo Frame/Album Category |
📌 Key Advantage:
- Significant Savings: Compared to3926.90.99.89(22.8%), this code has a 9.4% lower total tariff.
- No Section 301 Surtax: This is the primary reason for the lower rate.
- Eligibility: Use this code if the product is clearly a photo frame or a standard plastic album designed specifically for photos. Ensure your product description matches "Plastic Photo Album" or "Plastic Photo Frame."
🎯 3. 3926.90.50.00 —— Plastic Frames/Mounts for Photographic Slides
| Item | Details |
|---|---|
| Base Tariff | 3.8% |
| Surtax (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 21.3% |
| Tax Calculation | CIF Value × 21.3% |
| De Minimis Eligibility | ❌ No (Deny De Minimis) |
| Legal Basis | Specialized Slide Storage |
📌 Note:
- Only use this code if the product is explicitly for photographic slides (35mm, 60x60, etc.).
- Do NOT use this for standard photo albums for prints. Misclassification leads to penalties.
🚫 4. Incorrect Classifications (Chapter 90)
| HS Code | Why It's Wrong |
|---|---|
9007.10.00.00 |
Applies to cameras. A photo album is not a camera. |
9007.91.40.00 |
Applies to camera parts. A plastic album is not a camera part. |
⚠️ Risk: Classifying a plastic album under Chapter 90 is a major compliance error. It will likely result in customs holds, rejection, or penalties because the product does not meet the technical definition of photographic equipment.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Essential Documents)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must clearly state "Plastic Photo Album" or "Plastic Photo Frame." Specify material (e.g., PP, PVC, PET). |
| ✅ Product Photos | ✔️ | Clear images showing the interior, exterior, and intended use (holding photos, not slides unless using 3926.90.50.00). |
| ✅ Commercial Invoice | ✔️ | Must accurately describe the item. Avoid vague terms like "Plastic Container." Use "Plastic Photo Album." |
| ✅ Packing List | ✔️ | Detail the quantity and weight. |
| ✅ Certificate of Origin | ✔️ | Required for determining origin-based surtaxes. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 “Frame/Album is Plastic, Not Camera! Use 3926.90.48.00 for Savings!”
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Standard Plastic Album for Prints | 3926.90.48.00 |
3926.90.99.89 |
Overpay ~9.4% |
| Rigid Plastic Photo Frame | 3926.90.48.00 |
3926.90.99.89 |
Overpay ~9.4% |
| Slide Mounts | 3926.90.50.00 |
3926.90.48.00 |
Potential misclassification risk if not slide-specific |
| Any Photo Storage Item | Do NOT use 9007.xxxx |
9007.10.00.00 |
Customs Rejection/Penalty |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Mixed Products (e.g., Album + Stand) | Declare as a single unit if sold together. The album is the principal component. |
| Vague Product Name ("Plastic Storage Box") | Customs may classify under 3926.90.99.89 or 3926.90.48.00 based on function. Provide photos to prove it's for photos. |
| Slide Albums | Clearly label as "For Photographic Slides" to qualify for 3926.90.50.00. |
| OEM/White Label | Ensure the supplier's declaration matches the functional design. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.48.00 |
13.4% (Best Option) | None | Avoid 3926.90.99.89 (22.8%) |
| 🇨🇳 China | 3926.90.99.00 |
0% | None | Domestic trade |
| 🇪🇺 EU | 3926.90.97 |
6.5% | CE (if applicable) | Different subheading structure |
| 🇬🇧 UK | 3926.90.97 |
6.5% | UKCA | Post-Brexit alignment with EU |
| 🇦🇺 Australia | 3926.90.99 |
5% | None | Lower base tariff |
📌 Conclusion:
- USA is the most critical market for tariff optimization.
- Choosing3926.90.48.00over3926.90.99.89saves 9.4% of the CIF value in tariffs.
- China-origin plastic photo albums face significant surtaxes in the US, making precise classification vital.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Classifying a plastic photo album as a "Camera Accessory" (Chapter 90)
👉 Result: Customs Rejection. Albums are not camera parts.
👉 Correction: Use Chapter 39.
❌ Error 2: Using 3926.90.99.89 for a standard plastic photo frame
👉 Result: Overpayment of ~9.4% in tariffs.
👉 Correction: Use 3926.90.48.00 which has 0% Section 301 surtax.
❌ Error 3: Declaring "Plastic Box" without specifying use
👉 Result: Customs may assign the highest duty rate or hold for inspection.
👉 Correction: Clearly state "Plastic Photo Album" or "Plastic Photo Frame" with photos.
❌ Error 4: Using 3926.90.50.00 for standard photo albums
👉 Result: Misclassification. This code is only for slides.
👉 Correction: Use 3926.90.48.00 or 3926.90.99.89 for print photos.
✅ Correct Practice:
"Plastic Photo Album, 20-pocket, clear PVC, for 4x6 photos, Model XYZ"
🎯 VII. Conclusion: Precision in Classification Saves Money!
🎯 Remember Mnemonics:
🔹 "Frames & Albums are Plastic, Not Camera!"
🔹 "Use 3926.90.48.00 to Save 9.4%!"
🔹 "Slides go to 50, Prints go to 48, General goes to 89!"
📌 Tip:
If your plastic photo album is originally from Vietnam, Mexico, or Thailand, you may be eligible for IEEPA Exemptions or lower tariffs.
Always apply for an Advance Ruling if the product design is unique (e.g., digital album holders with plastic cases).
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
🚀 Ensure smooth clearance, minimize costs, and maximize profit margins!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every percent of tariff savings counts!
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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。