处理中...

Thinking...

AI is analyzing your product

60s

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 under 4820, 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:9903.01.25USITC:4820.90.00.00FOOTNOTE: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:9903.01.243926.90.48.00FOOTNOTE: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:9903.01.24USITC:3926.90.99.89FOOTNOTE: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:9903.01.25USITC:4820.50.00.00FOOTNOTE:9903.88.01

📌 Why Same as 4820.90.00.00?
- Both are paper-based collectible albums from China → identical tax treatment
- 4820.50.00.00 is 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 minimis35% 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 8528consult 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% overpaymentrefund 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 — use 3926.90.48.00
- Avoid 3926.90.99.89 — 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!

  1. Audit your product: Is it paper or plastic?
  2. Check the HS Code: Use the most specific match
  3. Apply for pre-ruling (Advance Ruling) if high-value
  4. Switch origin if possible — Vietnam/Mexico = lower risk
  5. 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.

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。