Product Display Album
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4820500000 | 35.0% | CN | US | 官方文档 |
| 4820900000 | 35.0% | CN | US | 官方文档 |
| 3926904800 | 13.4% | CN | US | 官方文档 |
| 3926909987 | 22.8% | CN | US | 官方文档 |
| 4823904000 | 35.0% | CN | US | 官方文档 |
| 4823908680 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📂 Product Display Album (Photo/Sample Albums)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Professional-Grade Entry Strategy
📌 I. Product Definition & Classification: Do You Really Know "Product Display Album"?
A Product Display Album (often referred to as Photo Albums, Sample Albums, or Scrapbooks in trade) is a stationery or plastic good used to store, display, or organize photographs, business cards, product samples, or documents. In international trade, classification depends heavily on the material and primary function:
1. Paper-Based Albums:
Made primarily of paper/paperboard, featuring binding mechanisms (spiral, ring, glue). Used for photos, stamps, or samples.
→ Typically classified under Chapter 48 (Paper/Paperboard).
2. Plastic-Based Albums:
Made of plastics (PVC, PP, PE) or other plastic materials. Often used for durable photo storage or sample holders.
→ Typically classified under Chapter 39 (Plastics and Articles Thereof).
⚠️ Key Distinction Point:
- If the album is primarily paper/board with plastic pockets → Chapter 48.
- If the album is primarily plastic (even if holding paper photos) → Chapter 39.
- Binding type does not change the chapter; Material does.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the specific HS Codes and their corresponding descriptions:
| HS Code | Product Description | Applicable Scenario | Material |
|---|---|---|---|
4820.50.00.00 |
Registers, account books, notebooks... albums for samples or for collections | Paper-based sample albums, photo albums for stamp collecting, standard paper scrapbooks | ✅ Paper/Paperboard |
4820.90.00.00 |
... Albums for samples or for collections and book covers... of paper or paperboard: Other | Paper albums not specifically listed in 4820.50, or paper book covers/jackets for albums | ✅ Paper/Paperboard |
4823.90.40.00 |
... Frames or mounts for photographic slides | Paper/cardboard mounts specifically for slide frames (not full albums) | ✅ Paper/Paperboard |
4823.90.86.80 |
... Other: Other: Other: Other | Miscellaneous paper stationery items, including specific paper-based display components not listed above | ✅ Paper/Paperboard |
3926.90.48.00 |
Other articles of plastics... Photo albums | Plastic-covered photo albums, PVC sample folders, durable plastic sample binders | ✅ Plastic/Other Materials |
3926.90.99.87 |
Other articles of plastics... Other Rigid tubes or pipes suitable for use as electrical conduit | ⛔ Note: This code is for electrical conduits, NOT albums. Exclude from use. | ✅ Plastic (Misclassified in common search) |
🔍 Important Reminder:
-3926.90.99.87is for electrical conduit pipes, NOT albums. Do not use this code for product display albums. -4820.50.00.00is the most common code for standard paper-based sample/photo albums. -3926.90.48.00is the correct code for plastic product display albums.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025–2026 Period
🎯 1. 4820.50.00.00 —— Paper Product Display Album (Samples/Photos)
| Item | Content |
|---|---|
| Basic Tariff | 0.0% (ad valorem) |
| USITC Section 301 Surcharge | +25.0% |
| IEEPA Surcharge | 0.0% (No additional IEEPA tariff listed in data) |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption? | ❌ No (Not eligible for de minimis) |
| Legal Basis Path | USITC:4820.50.00.00 → FOOTNOTE:301-Surcharge |
📌 Explanation:
- Although the basic tariff is 0%, the 25% Section 301 surcharge applies to Chinese-origin paper stationery. - This is a standard high-tariff category for Chinese paper products.
🎯 2. 4820.90.00.00 —— Other Paper Albums/Book Covers
| Item | Content |
|---|---|
| Basic Tariff | 0.0% |
| USITC Section 301 Surcharge | +25.0% |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption? | ❌ No |
📌 Note:
- Same tax treatment as4820.50.00.00. - Applies to paper albums not specifically categorized under 4820.50.
🎯 3. 4823.90.40.00 —— Paper Frames/Mounts for Photographic Slides
| Item | Content |
|---|---|
| Basic Tariff | 0.0% |
| USITC Section 301 Surcharge | +25.0% |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
📌 Note:
- Applies only to slide mounts/frames, not full albums. - Still subject to 25% surcharge.
🎯 4. 4823.90.86.80 —— Other Paper Articles
| Item | Content |
|---|---|
| Basic Tariff | 0.0% |
| USITC Section 301 Surcharge | +25.0% |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
📌 Note:
- Catch-all category for paper items not listed elsewhere. - 25% surcharge applies.
🎯 5. 3926.90.48.00 —— Plastic Photo/Sample Albums
| Item | Content |
|---|---|
| Basic Tariff | 3.4% (ad valorem) |
| USITC Section 301 Surcharge | 0.0% |
| IEEPA Surcharge | 0.0% |
| Total Tariff Rate | 3.4% |
| Tax Calculation | CIF Value × 3.4% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | USITC:3926.90.48.00 |
📌 Critical Insight:
- Plastic albums (3926.90.48.00) have a much lower tariff (3.4%) compared to paper albums (25%). - No Section 301 surcharge applies to this specific plastic category. - Cost Advantage: If you switch from paper to plastic albums, you can save ~21.6% in tariffs.
🎯 6. 3926.90.99.87 —— ❌ DO NOT USE FOR ALBUMS
| Item | Content |
|---|---|
| Basic Tariff | 5.3% |
| USITC Section 301 Surcharge | +7.5% |
| Total Tariff Rate | 12.8% |
| Product | Rigid Tubes/Pipes for Electrical Conduit |
🚫 Warning:
- This code is for electrical conduit pipes, NOT albums. - Misclassification can lead to customs penalties, delays, or seizure.
🛠️ IV. Customs Clearance Practical Advice (实战避坑指南)
✅ 1. Document Checklist (Essential)
| Document | Required | Description |
|---|---|---|
| ✅ Product Photos | ✔️ | Clear images showing material (paper vs. plastic), structure, and usage |
| ✅ Material Composition Certificate | ✔️ | Specify % of paper vs. plastic. Critical for Chapter 48 vs. 39 |
| ✅ Commercial Invoice | ✔️ | Clearly state "Photo Album" or "Sample Album" and material |
| ✅ Packing List | ✔️ | Show item weight, dimensions, and packaging type |
| ✅ Binding/Structure Diagram | ✔️ | If disputed, show whether it's paper-bound or plastic-molded |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Material Defines Chapter, Paper Pays 25, Plastic Pays 3.4!"
| Scenario | Correct HS Code | Tariff Rate | Risk if Wrong |
|---|---|---|---|
| Paper Album (Sample/Photo) | 4820.50.00.00 |
25% | If declared as plastic → Underpayment penalty |
| Plastic Album | 3926.90.48.00 |
3.4% | If declared as paper → Overpayment (waste of money) |
| Electrical Conduit Pipe | 3926.90.99.87 |
12.8% | ❌ Do NOT use for albums |
| Paper Slide Mount | 4823.90.40.00 |
25% | Specific use only |
✅ 3. Special Cases
| Scenario | Handling Advice |
|---|---|
| Mixed Material Album (Paper cover + Plastic pages) | Classify based on essential character. If plastic pages dominate → 3926.90.48.00. If paper cover dominates → 4820.50.00.00. |
| OEM Custom Album | Provide design drawings. If custom plastic molding, emphasize plastic content. |
| Sample Album for Industrial Use | Same classification. Function does not override material classification. |
| Bulk Shipping | Ensure all packages are labeled consistently with HS Code on commercial invoice. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4820.50.00.00 (Paper) |
25% | None | High tariff due to Section 301 |
| 🇺🇸 USA | 3926.90.48.00 (Plastic) |
3.4% | None | Best option for cost saving |
| 🇨🇳 China | 4820.50.00.00 |
5% | CCC (if applicable) | Lower baseline tariff |
| 🇪🇺 EU | 4820.50.00.00 |
6.5% | CE | No US-style surcharges |
| 🇦🇺 Australia | 4820.50.00.00 |
5% | RCM | Moderate tariff |
📌 Conclusion:
- USA imposes 25% on paper albums, but only 3.4% on plastic albums. - Recommendation: If possible, switch to plastic sample albums to save 21.6% in duties. - Paper albums are heavily taxed due to trade policies.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Using 3926.90.99.87 for plastic albums
👉 Result: Customs rejects as "electrical conduit" → Delays, Fines, Return
❌ Mistake 2: Declaring plastic albums as 4820.50.00.00
👉 Result: Paying 25% instead of 3.4% → Loss of profit margin
❌ Mistake 3: Ignoring material composition
👉 Result: Customs reclassifies and issues additional duty bills
❌ Mistake 4: Using vague descriptions like "Office Supplies"
👉 Result: Increased scrutiny, higher chance of audit → Delays
✅ Correct Practice:
"Plastic Photo Album, PVC Material, 100 Pages, for Retail Display, Model XYZ"
OR
"Paper Sample Album, Cardboard Binding, for Stamp Collection, Model ABC"
🎯 VII. Conclusion: Smart Classification, Save Money!
🎯 Remember the Mnemonic:
🔹 "Plastic is Cheaper, Paper is Taxed! 3.4% vs. 25%, Choose Wisely!"
🔹 "HS Code Determines Cost, Misclassification Costs You Cash!"
📌 Tips:
- If your product is plastic, always declare as 3926.90.48.00.
- If your product is paper, declare as 4820.50.00.00.
- Never use 3926.90.99.87 for albums.
📣 Immediate Action:
📞 Consult with a customs broker + Provide material specs + Apply for Advance Ruling if unsure.
🚀 Let your product clear smoothly, save costs, and boost profits!
✨ Professional Clearance Starts with Precise Classification!
💼 Every Dollar Saved Matters!
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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。