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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:
- 3926.90.99.87 is for electrical conduit pipes, NOT albums. Do not use this code for product display albums. - 4820.50.00.00 is the most common code for standard paper-based sample/photo albums. - 3926.90.48.00 is 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:4820.50.00.00FOOTNOTE: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 as 4820.50.00.00. - 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!

用户评价

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。

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。