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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 photosHS Code 4820.90.00.00 / 4820.50.00.00
- If made of plastic or synthetic materials and used as a photo storage or display itemHS 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:9903.01.25IEEPA:9903.01.24USITC:4820.90.00.00FOOTNOTE: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:9903.01.25IEEPA:9903.01.24USITC:4820.50.00.00FOOTNOTE: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:9903.01.243926.90.48.00FOOTNOTE: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:9903.01.24USITC:3926.90.99.89FOOTNOTE: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 exemption0% 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 3926.90.99.8922.8% 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!

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。