Storage Photo Album
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4420902000 | 17.5% | CN | US | 官方文档 |
| 4420908000 | 38.2% | CN | US | 官方文档 |
| 4820900000 | 35.0% | CN | US | 官方文档 |
| 3923109000 | 38.0% | CN | US | 官方文档 |
| 3923102000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📸 Storage Photo Album (Storage Boxes / Albums)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly Is a "Storage Photo Album"?
In international trade, the term "Storage Photo Album" is ambiguous. It generally refers to containers designed for organizing, storing, or displaying photographs. However, customs authorities do not classify based on the content (photos) but on the material and primary function.
These products typically fall into two distinct categories: 1. Paper/Cardboard Albums or Binders: Used for holding photo cards, prints, or loose sheets (similar to scrapbooks or document organizers). 2. Decorative Boxes/Cases: Rigid boxes made of wood, plastic, or other materials used to store albums, frames, or photo collections as gift items or decorative storage.
⚠️ Critical Distinction:
- If the item is primarily a paper-based binder, folder, or loose-leaf album → It is likely classified under Chapter 48 (Paper/Cardboard).
- If the item is a rigid box (even if used for photos) made of wood → It is classified under Chapter 44 (Wood).
- If the item is a rigid box made of plastic → It is classified under Chapter 39 (Plastics).
- Do not classify merely because it holds "photos." The material dictates the HS Code.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the potential HS Codes depending on the material composition of the "Storage Photo Album."
| HS Code | Product Description | Primary Material | Key Characteristics |
|---|---|---|---|
4420.90.20.00 |
Wooden ornamental goods; storage boxes | 🪵 Wood | Decorative wooden box, possibly used for storing albums or frames. Inferred as a "wooden or wooden-decorative storage box." |
4420.90.80.00 |
Other wooden ornamental goods | 🪵 Wood | General wooden box category, not specifically "ornamental" in the narrow sense, but still wood-based storage. |
4820.90.00.00 |
Other books, brochures, and similar printed matter; Albums | 📄 Paper/Cardboard | Paper-based album, photo binder, or scrapbook. Inferred as a "paper/cardboard storage tool for samples or collections." |
3923.10.90.00 |
Articles for the conveyance or packing of goods; Boxes | 🧪 Plastic | Rigid plastic box/container. Inferred as a "plastic packaging article in the form of a box." |
3923.10.20.00 |
Plastic boxes for packing | 🧪 Plastic | Specific plastic packing boxes. Inferred as "plastic packaging articles (boxes)." |
🔍 Focus Reminder:
- Paper Albums (4820...) are generally for holding photos flat.
- Wood/Plastic Boxes (4420...,3923...) are rigid containers that may hold albums or photo frames.
- Misclassification between "Paper Album" and "Wooden Box" can lead to massive tariff differences (17.5% vs. 38.2% or 35%).
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 4420.90.20.00 —— Wooden Ornamental Storage Box
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No (Subject to full duty assessment) |
| Legal Basis Path | USITC:4420.90.20.00 → Section 301: 7.5% → Section 122: 10% |
📌 Explanation:
- This is the lowest tariff option among wood products.
- Section 301 (7.5%) applies to specific wood goods.
- Section 122 (10%) is an additional surcharge often applied to certain wood imports from China.
- Total 17.5% is relatively moderate compared to other HS codes in this list.
🎯 2. 4420.90.80.00 —— Other Wooden Ornamental Goods (Boxes)
| Item | Content |
|---|---|
| Base Tariff | 3.2% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10% |
| Total Tariff | 38.2% |
| Tax Calculation | CIF Value × 38.2% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:4420.90.80.00 → Section 301: 25% → Section 122: 10% |
📌 Explanation:
- This code captures "other" wooden goods not specifically classified as decorative ornaments in the narrower sense.
- Section 301 (25%) is the standard high tariff for many Chinese wood products.
- Total 38.2% is very high. Avoid this code if the product can be classified under4420.90.20.00.
🎯 3. 4820.90.00.00 —— Paper/Cardboard Albums (Storage Tools)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:4820.90.00.00 → Section 301: 25% → Section 122: 10% |
📌 Explanation:
- Paper albums and binders are subject to the standard 301 surcharge of 25%.
- Section 122 (10%) also applies.
- Total 35.0% is significantly higher than the favorable wooden box code (17.5%).
- Key Decision Point: If the item is a flexible paper album, it falls here. If it is a rigid wooden box holding albums, it may fall under4420.90.20.00(17.5%).
🎯 4. 3923.10.90.00 —— Plastic Boxes (Packaging)
| Item | Content |
|---|---|
| Base Tariff | 3.0% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10% |
| Total Tariff | 38.0% |
| Tax Calculation | CIF Value × 38.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:3923.10.90.00 → Section 301: 25% → Section 122: 10% |
📌 Explanation:
- Plastic packing boxes are subject to the standard 301 surcharge of 25%.
- Section 122 (10%) applies.
- Total 38.0% is high. Similar to wood, plastic is heavily taxed.
🎯 5. 3923.10.20.00 —— Plastic Boxes for Packing
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:3923.10.20.00 → Section 301: 25% → Section 122: 10% |
📌 Explanation:
- Specific plastic packing boxes have a 0% base tariff but still face the 25% Section 301 and 10% Section 122.
- Total 35.0% matches the paper album rate.
- Lower base tariff does not mean lower total duty in this geopolitical context.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Preparation Checklist (Non-negotiable)
| Document | Required | Description |
|---|---|---|
| ✅ Product Photos | ✔️ | Must clearly show material texture (wood grain vs. plastic gloss vs. paper fiber). |
| ✅ Material Specification | ✔️ | Explicitly state: "100% Wooden," "Cardboard," or "PP Plastic." |
| ✅ Product Diagram | ✔️ | Show structure: Is it a flexible binder (paper) or a rigid box (wood/plastic)? |
| ✅ Commercial Invoice | ✔️ | Accurate description: e.g., "Decorative Wooden Storage Box" vs. "Paper Photo Album." |
| ✅ Packing List | ✔️ | Include dimensions and weight to support "box" classification. |
| ✅ Declaration Statement | ✔️ | Confirm no illegal contents (e.g., prohibited wildlife wood like CITES species). |
✅ 2. Classification Strategy (Key Mnemonic)
🔥 "Material Dictates Code, Function Follows Form!"
| Scenario | Correct HS Code | Incorrect Classification | Risk |
|---|---|---|---|
| Flexible Paper Album (scrapbook, binder) | 4820.90.00.00 |
4420.90.20.00 (Wood) |
Under-declaration: 35% vs 17.5% → Penalty + Back Duties |
| Rigid Wooden Box (for storing albums/frames) | 4420.90.20.00 |
4420.90.80.00 (Other Wood) |
Over-taxation: 17.5% vs 38.2% → Lost Profit |
| Rigid Plastic Box (storage container) | 3923.10.90.00 or .20 |
4820.90.00.00 (Paper) |
Misclassification: 35-38% vs 35% → Delay/Seizure |
| Mixed Material (e.g., Wooden box with plastic insert) | Primary Material Rule | Mixed Code | Rejection: CBP will assign highest duty code |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| "Photo Album" with Wooden Cover & Paper Pages | If the wooden cover is the primary structure and it functions as a box/album, consider 4420.90.20.00. However, if it is primarily a binder, 4820... is safer but taxed higher. Recommendation: If it's a rigid box that holds albums, use Wood Code. If it's a binder for photos, use Paper Code. |
| Gift Sets (Box + Album + Frames) | Declare as a Set. Classify based on the essential character. If the box is decorative and dominant, use Wood Code (4420...). |
| CITES-Protected Wood | If the wood is from endangered species (e.g., Rosewood, Mahogany), you need a CITES Permit. Otherwise, seizure. |
| Plastic Boxes with "Photo" Branding | Branding does not change material. Must be classified as Plastic (3923...). |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code (Example) | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4420.90.20.00 (Wood) |
17.5% | None specific | Lowest duty option for wood. Avoid 4420.90.80.00 (38.2%). |
| 🇺🇸 USA | 4820.90.00.00 (Paper) |
35.0% | None | High duty due to Section 301. |
| 🇪🇺 EU | 4420.90.20.00 |
~3-5% | FSC/PEFC (Wood) | No Section 122/301. Much lower cost. |
| 🇨🇳 China | 4420.90.20.00 |
~5% | CCC (if applicable) | No additional surcharges. |
| 🇬🇧 UK | 4420.90.20.00 |
~3-5% | None | Post-Brexit tariffs may vary, but generally lower than US. |
📌 Conclusion:
- The USA is the most challenging market due to Section 301 (25%) and Section 122 (10%).
- Wooden boxes (4420.90.20.00) are the most tax-efficient choice if the product is indeed a wooden storage box.
- Paper albums (4820...) are taxed at 35%, which is nearly double the wooden box rate.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Classifying a Wooden Box as a Paper Album (4820...)
👉 Consequence: Tax drops from 35% to 17.5%? NO! If CBP detects wood, they will reclassify to 4420.90.80.00 (38.2%) or 4420.90.20.00 (17.5%). If deemed misdeclaration, penalties apply.
❌ Error 2: Classifying a Plastic Box as Wood (4420...)
👉 Consequence: High risk of seizure for material misrepresentation. Plastic is 35-38%. Wood is 17.5-38.2%. Wrong material = Fraud Risk.
❌ Error 3: Ignoring Section 122 (10%) in cost calculation
👉 Consequence: Profit margin erosion. Many importers forget Section 122 applies to all wood and plastic goods from China. Always include it.
❌ Error 4: Using "Photo Album" as the only HS Code Description
👉 Consequence: CBP lacks clarity. Must specify "Wooden Storage Box for Photo Albums" or "Paper Photo Album Binder."
✅ Correct Practice:
"Decorative Wooden Storage Box, Made of Pine Wood, for Holding Photo Albums and Frames. Model: XYZ. Material: 100% Wood. HS Code: 4420.90.20.00."
🎯 VII. Conclusion: Professional Declaration, Save Costs!
🎯 Remember the Mantra:
🔹 "Material First, Function Second. Wood Box 17.5%, Paper Album 35%. Don't Guess, Specify!"
🔹 "Section 301 + Section 122 = 35-38%. Wood Box is Cheapest. Avoid 'Other' Codes!"
📌 Pro Tip:
If your product is a hybrid (e.g., wooden box with plastic lining), consult a customs broker for a Pre-Ruling. The "Essential Character" test will determine the code. Misclassification can cost you 10-20% of your product value in unexpected duties.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide Material Test Report + Apply for HS Code Pre-Ruling
🚀 Let your storage albums clear smoothly, reduce costs, and maximize profits!
✨ Professional clearance starts with accurate classification!
💼 Every cent saved in duties 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。