photo album
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 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 |
| 4820500000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📸 Photo Album (Collectible Albums & Photo Storage Devices)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Analysis | Expert-Level Import Strategy
📌 One, Product Definition & Classification: What Exactly Is a "Photo Album" in Global Trade?
A photo album is a structured storage or display device designed to preserve, organize, and showcase photographs — commonly used for personal, artistic, or collectible purposes. In international trade, it is classified based on material composition, form, and intended use.
⚠️ Key Distinction:
- If made of paper or cardboard and used for collecting or preserving photos → HS Code 4820.90.00.00 / 4820.50.00.00
- If made of plastic or synthetic materials and used as a photo storage or display item → HS Code 3926.90.48.00 / 3926.90.99.89🔍 Critical Insight:
- "Collectible" ≠ just "decorative" — if the album is designed for long-term preservation, limited edition, or artistic value, it triggers higher tariffs under 301 and IEEPA rules. - "Other products" (non-photo use) may fall under broader categories — always verify intended function.
📦 Two, HS Code Classification Breakdown (2026 Updated Tariff Authority)
| HS Code | Product Description | Use Case | Material | Key Feature |
|---|---|---|---|---|
4820.90.00.00 |
Collectible photo album, made of paper or paperboard, for preservation and display | Artistic, limited edition, archival, collectible | Paper / Cardboard | "Collecting" purpose = trigger for 301 + IEEPA |
4820.50.00.00 |
Collectible album, made of paper or paperboard, shaped as a bound or structured album | Used for photo storage, scrapbooking, memorabilia | Paper / Cardboard | "Form matches collectible album" = same tax treatment |
3926.90.48.00 |
Photo album made of plastic or related materials, used as a photo storage device | Modern, durable, protective cases | Plastic | "Plastic" = lower base tariff, but still subject to 10% IEEPA |
3926.90.99.89 |
Other photo albums made of plastic or other materials, for general use | Non-archival, everyday use, decorative | Plastic / Composite | Highest tariff due to 7.5% + 10% |
📌 Why This Matters:
- Material determines base tariff; purpose triggers additional duties. - Even if a plastic album looks like a "photo album", if it’s not for collection, it may fall under 3926.90.99.89 — with 22.8% total tax.
💰 Three, 2026 Updated Tariff Breakdown (With Full Legal Basis)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including subsequent imports)
🎯 1. 4820.90.00.00 — Collectible Photo Album (Paper/Cardboard)
| Item | Detail |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC 301 Tariff | +25% (from Section 301 of the Trade Act of 1974) |
| IEEPA 122 Clause Tariff | +10% (under International Emergency Economic Powers Act) |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Threshold | ❌ Not applicable (denied under US law) |
| Legal Pathway | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4820.90.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- "Collectible" is the trigger — even if it’s just a paper-bound album, if it's marketed for collecting, it qualifies for 25% USITC + 10% IEEPA. - This is not a standard "book" — it’s a collectible item under U.S. customs interpretation. - No de minimis relief — even small shipments (under $800) are subject to full 35%.
🎯 2. 4820.50.00.00 — Collectible Album (Paper/Paperboard, Form-Based)
| Item | Detail |
|---|---|
| Base Tariff | 0% |
| USITC 301 Tariff | +25% |
| IEEPA 122 Clause Tariff | +10% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis | ❌ Not allowed |
| Legal Pathway | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4820.50.00.00 → FOOTNOTE:9903.88.01 |
📌 Why This Is the Same Rate:
- The form (bound, structured, album-like) is what matters — even if it's not labeled "collectible", if it matches the physical form of a collectible album, it’s treated the same. - No distinction between "artistic" and "functional" — if it looks like a collectible album, it’s taxed as one.
🎯 3. 3926.90.48.00 — Photo Album (Plastic or Related Materials)
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| USITC 301 Tariff | 0% (not applicable — plastic items not in 301 list) |
| IEEPA 122 Clause Tariff | +10% |
| Total Effective Duty | 13.4% |
| Tax Calculation | CIF × 13.4% |
| De Minimis | ✅ Yes (if under $800, may qualify) |
| Legal Pathway | IEEPA:9903.01.24 → 3926.90.48.00 → FOOTNOTE:9903.88.01 |
📌 Key Insight:
- Plastic = lower base tariff, but still subject to 10% IEEPA. - No 301 tariff — plastic items are not included in the Section 301 list (as of 2025). - De minimis applies — small packages may avoid full duty.
🎯 4. 3926.90.99.89 — Other Photo Albums (Plastic or Other Materials, Non-Specific Use)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| USITC 301 Tariff | +7.5% (applies to certain plastic goods under 301 list) |
| IEEPA 122 Clause Tariff | +10% |
| Total Effective Duty | 22.8% |
| Tax Calculation | CIF × 22.8% |
| De Minimis | ❌ Not allowed |
| Legal Pathway | IEEPA:9903.01.24 → USITC:3926.90.99.89 → FOOTNOTE:9903.88.01 |
📌 Why This Is the Highest Rate:
- "Other products" = catch-all category. - 7.5% + 10% = 17.5% extra on top of base tariff. - No de minimis — even small shipments are fully taxed. - Use case matters: if the album is not clearly for photos, or is multi-use, it may be classified here.
🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have List)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specifications | ✔️ | Show material, size, binding type, intended use |
| ✅ Product Photos (with label) | ✔️ | Prove material (paper vs. plastic) and form |
| ✅ Commercial Invoice | ✔️ | Must state "Photo Album for Collecting" or "Plastic Photo Storage Case" |
| ✅ Bill of Lading / Packing List | ✔️ | Confirm quantity, packaging, and shipment value |
| ✅ Certificate of Origin (CO) | ✔️ | Needed for tariff eligibility (e.g., if from Vietnam, may avoid 301) |
| ✅ Test Report (if applicable) | ✔️ | For safety (e.g., flammability, phthalates in plastic) |
| ✅ Design Sketch / CAD Drawing | ✔️ | Prove form matches "album" definition |
✅ 2.申报技巧 (申报口诀)
🔥 "Material First, Purpose Second, Form Last — 35% or 13%? It’s All in the Details!"
| Scenario | Correct HS Code | Common Mistake |
|---|---|---|
| Paper album, labeled "collectible" | 4820.90.00.00 |
Mistake: 4820.50.00.00 → same tax, but risk of audit |
| Plastic album, for photo storage | 3926.90.48.00 |
Mistake: 3926.90.99.89 → 22.8% vs 13.4% |
| Plastic album, used for gifts, crafts | 3926.90.99.89 |
Mistake: 3926.90.48.00 → underpaid duties |
| Album with mixed materials (paper + plastic) | Analyze primary material | Splitting → higher risk of penalties |
✅ 3. Special Cases & Solutions
| Case | Solution |
|---|---|
| Album with digital elements (e.g., QR code, app link) | Still classified by material and form — digital function doesn’t change HS code |
| Album used in schools or offices | If not for collecting, may qualify for lower rate — but must prove non-collectible purpose |
| Album sold as gift set (with pens, stickers) | Do not split — declare as "Photo Album Gift Set" under main HS code |
| Album made in Vietnam/Mexico | Can apply for IEEPA exemption — 0% IEEPA + 0% 301 → total duty may be 0–5% |
🌍 Five, Global Market Comparison (2026 Update)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4820.90.00.00 |
35.0% (China) | None (but must declare) | No de minimis — high risk |
| 🇨🇳 China | 4820.90.00.00 |
5% | CCC (if electronic) | No extra tariffs |
| 🇪🇺 EU | 4820.90.00.00 |
0% (if CE) | CE, RoHS | No 301/IEEPA |
| 🇦🇺 Australia | 4820.90.00.00 |
5% | RCM | No IEEPA |
| 🇯🇵 Japan | 4820.90.00.00 |
0% | PSE | No additional duties |
📌 Insight:
- Only the U.S. applies 301 + IEEPA on collectible photo albums. - China-origin products face the highest burden. - Vietnam/Mexico-origin items may qualify for tariff relief — consider shifting production.
📌 Six, Common Mistakes & How to Avoid Them (Avoid the Pitfalls!)
❌ Mistake 1: Calling a paper collectible album "a notebook" or "a scrapbook"
👉 Result: Misclassification → 35% duty applied + penalties.
❌ Mistake 2: Using "plastic photo album" without specifying "for photo storage"
👉 Result: May be classified as 3926.90.99.89 → 22.8% instead of 13.4%.
❌ Mistake 3: Not providing photos of the product
👉 Result: Customs cannot verify material/form → delayed release or rejection.
❌ Mistake 4: Splitting a gift set (album + stickers) into multiple HS codes
👉 Result: Each item taxed separately → up to 89.5% total.
✅ Correct Way to Declare:
"Collectible Photo Album, Paperboard, Bound, 12x12 inches, for Collecting, Limited Edition, No Electronic Components, Model XYZ"
🎯 Seven, Final Takeaway: Precision Wins Every Time
🎯 Remember the Golden Rule:
🔹 "Material → Base Tariff; Purpose → 301/IEEPA; Form → Final Classification"
🔹 "If it looks like a collectible album, it’s taxed like one — even if it’s made of plastic!"
📌 Pro Tip:
📞 Apply for an Advance Ruling (Pre-Clearance) before shipping — get official confirmation on HS Code and duty rate.
🚀 Save thousands in penalties and delays.
📣 Act Now:
📞 Contact a U.S.-licensed customs broker + provide product photos + specs + invoice
🛠️ Get HS Code pre-approval — avoid surprises at the border!
✨ Professional Clearance Starts with Accurate Classification!
💼 Your product’s success depends on one line: the HS Code.
🚀 Get it right — and your photo albums will be on the shelf, not in the detention area!
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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。