collectible 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 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
📸 Collectible Album
🌐 HS Code Classification & Tariff Guide | 2026 Updated | Expert Customs Clearance Strategy
📌 One Product, Multiple Categories — Know the Rules Before You Ship!
📦 I. Product Definition & Classification: What Is a "Collectible Album"?
A Collectible Album is a decorative or archival container designed to store and showcase collectible items such as trading cards, photos, stamps, postcards, or memorabilia. It is not merely a notebook — it’s a presentation and preservation tool, often made with artistic design, durable materials, and specialized binding.
⚠️ Key Distinction:
- If the album is primarily for storage and display, and made of paper/paperboard, it falls under paper-based collectibles.
- If it's made of plastic or synthetic materials, it’s treated as a plastic product, even if used for photos or cards.✅ Common Use Cases: - Trading card albums (e.g., Pokémon, baseball cards) - Photo scrapbooks (for weddings, travel, family) - Stamp or coin albums - Artistic or limited-edition collectible binders
❌ Not a "book" under standard classification — unless it contains printed content and functions as a reading material (e.g., a photo book with narrative).
✅ It is a "collectible item container" — thus, classified by material and purpose.
📚 II. HS Code Breakdown (2026 Official Tariff Table)
| HS Code | Product Description | Material | Purpose | Tax Rate |
|---|---|---|---|---|
4820.90.00.00 |
Collectible album, made of paper or paperboard, for collection purposes | Paper / Paperboard | Storage & display of collectibles | 35.0% |
3926.90.48.00 |
Collectible album, made of plastic or related materials, for album use | Plastic | Photo/collectible storage | 13.4% |
3926.90.99.89 |
Collectible album, made of plastic or other materials, for other uses | Plastic / Mixed | General-purpose storage or decorative | 22.8% |
4820.50.00.00 |
Collectible album, made of paper/paperboard, shaped as a collectible album | Paper / Paperboard | Designed specifically for collectibles | 35.0% |
🔍 Why These Codes?
-4820= Paper and paperboard articles, including albums, notebooks, and binders
-3926= Plastics, including molded or extruded items like plastic albums
-90= Other articles (non-specific), used when no better fit exists✅ Critical Rule:
- Material determines HS Code, not function.
- A plastic album is never under4820, even if used to store photos.
💰 III. 2026 Tariff Breakdown: The Full Tax Story (U.S. Market)
✅ Applicable to: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (with ongoing enforcement)
🎯 1. 4820.90.00.00 — Paper/Paperboard Collectible Album (General Use)
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 0.0% | Standard tariff for paper-based albums |
| Section 301 (USITC) Add-on | +25.0% | Imposed under U.S. Trade Act §301 (China-related tariffs) |
| Section 122 (IEEPA) Add-on | +10.0% | From the International Emergency Economic Powers Act (IEEPA) — applies to Chinese-origin goods |
| Total Effective Duty | 35.0% | CIF × 35% |
| De Minimis Threshold | ❌ Not applicable | No exemption — even small shipments face full tax |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4820.90.00.00 → FOOTNOTE:9903.88.01 |
📌 Why 35%?
- 0% base + 25% Section 301 + 10% IEEPA = 35%
- This applies to all paper-based collectible albums from China, regardless of design or size.
🎯 2. 3926.90.48.00 — Plastic Collectible Album (For Album Use)
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 3.4% | Standard tariff for plastic albums |
| Section 301 (USITC) Add-on | 0.0% | No additional 301 tariff on this subheading |
| Section 122 (IEEPA) Add-on | +10.0% | Applies to all plastic goods from China under IEEPA |
| Total Effective Duty | 13.4% | CIF × 13.4% |
| De Minimis | ❌ Not applicable | Full tax applies |
| Legal Basis Path | IEEPA:9903.01.24 → 3926.90.48.00 → FOOTNOTE:9903.88.01 |
📌 Why Only 13.4%?
- 3.4% base + 10% IEEPA = 13.4%
- No 301 tariff on this specific plastic album code — a rare exception!
🎯 3. 3926.90.99.89 — Plastic/Other Material Collectible Album (Other Uses)
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 5.3% | Higher base rate due to "other" classification |
| Section 301 (USITC) Add-on | +7.5% | Applies under Section 301 (partial coverage) |
| Section 122 (IEEPA) Add-on | +10.0% | Full IEEPA tax on Chinese-origin plastic goods |
| Total Effective Duty | 22.8% | CIF × 22.8% |
| De Minimis | ❌ Not applicable | Full tax applies |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3926.90.99.89 → FOOTNOTE:9903.88.01 |
📌 Why 22.8%?
- 5.3% base + 7.5% 301 + 10% IEEPA = 22.8%
- This code applies when the album is not clearly for photo/collectible use, or has mixed materials.
🎯 4. 4820.50.00.00 — Paper/Paperboard Collectible Album (Specifically for Collecting)
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 0.0% | Standard for paper albums |
| Section 301 (USITC) Add-on | +25.0% | Applies to all collectible paper albums from China |
| Section 122 (IEEPA) Add-on | +10.0% | Full IEEPA tax |
| Total Effective Duty | 35.0% | CIF × 35% |
| De Minimis | ❌ Not applicable | Full tax applies |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4820.50.00.00 → FOOTNOTE:9903.88.01 |
📌 Why Same as
4820.90.00.00?
- Both are paper-based collectible albums from China → identical tax treatment
-4820.50.00.00is a more specific version of the same product
🛠️ IV. Customs Clearance Best Practices (Pro Tips for Shippers)
✅ 1. Essential Documentation (Must-Have List)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Photos (front, back, open, detail) | ✔️ | Show material, binding, design |
| ✅ Material Certificate (paper/plastic) | ✔️ | Prove HS Code basis |
| ✅ Commercial Invoice | ✔️ | Must state “Collectible Album” + HS Code |
| ✅ Packing List | ✔️ | Show unit count, weight, dimensions |
| ✅ Certificate of Origin (CO) | ✔️ | Critical for tariff eligibility |
| ✅ Test Report (if plastic) | ✔️ | Confirm material composition |
| ✅ Product Specification Sheet | ✔️ | Clarify purpose: “for storing trading cards” vs. “general storage” |
✅ 2.申报技巧(Key Rules to Remember)
🔥 “Material First, Purpose Second — Don’t Lie to Customs!”
| Scenario | Correct HS Code | Wrong Approach | Risk |
|---|---|---|---|
| Paper album for trading cards | 4820.50.00.00 or 4820.90.00.00 |
4820.90.00.00 only |
Minor risk |
| Plastic album for photos | 3926.90.48.00 |
4820.90.00.00 |
High risk: 35% tax on plastic → massive overpayment |
| Mixed-material album (plastic + paper) | 3926.90.99.89 |
3926.90.48.00 |
Higher tax rate → underpayment risk |
| Album used for business records | 4820.90.00.00 |
4820.50.00.00 |
Possible misclassification |
📌 Golden Rule:
Never declare a plastic album as paper-based.
Customs will audit, reject, and impose penalties.
✅ 3. Special Cases & Workarounds
| Situation | Recommended Action |
|---|---|
| Albums from Vietnam/Mexico/Thailand | Apply for IEEPA exemption — can reduce tax to 0%–5% |
| Low-value shipments (<$800) | Still no de minimis — 35% tax applies |
| Custom-designed limited edition | Provide design proof — may qualify for exemption if artistic |
| Albums with embedded electronics (e.g., digital display) | May fall under 8517 or 8528 — consult a customs expert |
🌍 V. Global Market Comparison (2026)
| Country | Recommended HS Code | Base Duty | Additional Taxes | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4820.50.00.00 / 3926.90.48.00 |
0–5.3% | +25% +10% (China) | Highest risk |
| 🇨🇳 China | 4820.50.00.00 |
5% | None | No extra tariffs |
| 🇪🇺 EU | 4820.50.00.00 |
0% | None | CE certification needed |
| 🇦🇺 Australia | 4820.50.00.00 |
5% | None | RCM compliance |
| 🇯🇵 Japan | 4820.50.00.00 |
0% | None | PSE certification |
📌 Insight:
- The U.S. is the only market with 35% tax on paper albums from China
- Plastic albums are better off in the U.S. — only 13.4% vs 35%
- Consider shifting production to Vietnam or Mexico to avoid IEEPA/301 tariffs.
🚨 VI. Common Mistakes & Real-World Pitfalls (Avoid These!)
❌ Mistake 1: Declaring a plastic album as 4820.90.00.00 (paper)
👉 Result: 35% tax instead of 13.4% → 21.6% overpayment → refund denied
❌ Mistake 2: Using “photo album” as a generic name without specifying material
👉 Result: Customs may reclassify as paper → 35% tax even if plastic
❌ Mistake 3: Not providing material proof
👉 Result: Customs may assume paper → 35% tax applied
❌ Mistake 4: Shipping to U.S. from China without tariff planning
👉 Result: Unexpected $10k+ in taxes, delays, or seizure
✅ Correct Way to Declare:
“Plastic Collectible Album, 12x12 inches, for storing trading cards, with vinyl binding, Model XYZ, CO from China, Material Certificate Attached”
🎯 VII. Final Verdict: How to Win the Tariff Game
✅ If your album is paper-based:
- Expect 35% tax if from China
- Consider Vietnam/Mexico production to avoid IEEPA/301✅ If your album is plastic-based:
- 13.4% is the best rate — use3926.90.48.00
- Avoid3926.90.99.89— it’s more expensive✅ Always: - Declare material first - Use the most specific HS Code - Attach material proof - Avoid de minimis illusion
📌 VIII. Pro Tips & Action Plan
🔥 “Material > Name > Use” — That’s the Golden Rule!
- Audit your product: Is it paper or plastic?
- Check the HS Code: Use the most specific match
- Apply for pre-ruling (Advance Ruling) if high-value
- Switch origin if possible — Vietnam/Mexico = lower risk
- Use a customs broker with U.S. tariff expertise
📣 🚨 Immediate Action Required:
📞 Contact a U.S.-licensed customs broker + submit product photos + request HS Code pre-determination
🚀 Avoid 35% tax traps — protect your margins before shipment!
✨ Your Product. Your Profit. Your Precision.
💼 One wrong code = 20%+ tax loss. Get it right — every time.
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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。