photo album plastic
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926905000 | 21.3% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926904800 | 13.4% | CN | US | 官方文档 |
| 9007100000 | 35.0% | CN | US | 官方文档 |
| 9007914000 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🖼️ Plastic Photo Albums & Frames (Plastic Photo Albums)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Customs Strategy 📌 I. Product Definition & Classification: Do You Really Understand "Plastic Photo Albums"?
Plastic photo albums and frames are everyday consumer goods used for organizing and displaying photographs. In international trade, they are primarily classified under Chapter 39 (Plastics and Articles Thereof). However, due to variations in design, function, and specific material composition, they fall into different subheadings with significantly different tax implications.
Two Main Categories: 1. Photo Frames (相框): Items designed to hold a single photo or a small group, often for wall mounting or desk display. 2. Photo Albums (相册/Photo Albums): Items designed to hold multiple photos in pages or slots, usually bound or foldable.
⚠️ Key Distinction Point: - If the item is primarily a frame for display (rigid structure, single or few slots) → Generally falls under 3926.90 (Other articles of plastics). - If the item is primarily an album (foldable, multiple pages, binding) → May still fall under 3926.90 but specific subcodes vary based on whether it's considered "general use" or "specialized." - Note: Even if labeled "Album," if it’s purely plastic with no paper binding, it remains a plastic article.
📦 II. HS Code Classification Details (2026 Latest Authorized Reference)
| HS Code | Product Description | Application Scenario | Total Tax Rate (China to US) | Tax Breakdown |
|---|---|---|---|---|
3926.90.50.00 |
Plastic photo frames, material: plastic, use: for framing or mounting | Wall-mounted frames, desk frames, rigid plastic holders | 21.3% | Base: 3.8% Section 301: 7.5% Section 122: 10% |
3926.90.99.89 |
Plastic photo frames, material: plastic, classified as other plastic products | General-purpose plastic frames, non-specific designs | 22.8% | Base: 5.3% Section 301: 7.5% Section 122: 10% |
3926.90.48.00 |
Plastic photo albums/frames, material: plastic, use: for albums or frames | Foldable albums, binders with plastic covers, multi-slot plastic albums | 13.4% | Base: 3.4% Section 301: 0.0% Section 122: 10% |
🔍 Important Reminder: -
3926.90.48.00offers the lowest total tax rate (13.4%) because it specifically excludes the Section 301 additional tariff (0.0%). This is ideal for albums or binders that are clearly defined as such. -3926.90.50.00is suitable for rigid frames but incurs Section 301 tariffs (7.5%). -3926.90.99.89is the "catch-all" category with the highest base tariff (5.3%), leading to a 22.8% total. Avoid this unless no other code fits.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US) ✅ Origin: China (CN) ✅ Effective Time: Current rates apply as of 2026
🎯 1. 3926.90.48.00 —— Plastic Photo Albums/Frames (Best Value)
| Item | Content |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| USITC Section 301 Surcharge | 0.0% (Exempt or excluded from this subheading) |
| Section 122 Surcharge | +10% (Targeting China/US trade imbalances) |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Eligibility | ✅ Yes (If value < $800, may be duty-free, but check current CBP rules) |
| Legal Basis Path | HTSUS:3926.90.48 → USITC:Section 301 Exclusion → CBP:Section 122 |
📌 Explanation: - This code is highly favorable because it avoids the 7.5% Section 301 tariff. - Suitable for foldable albums, plastic binders, or multi-page holders. - Total cost impact is minimized, making it competitive for exporters.
🎯 2. 3926.90.50.00 —— Plastic Photo Frames (Standard)
| Item | Content |
|---|---|
| Base Tariff | 3.8% (ad valorem) |
| USITC Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10% |
| Total Tax Rate | 21.3% |
| Tax Calculation | CIF Value × 21.3% |
| De Minimis Eligibility | ✅ Yes (If value < $800) |
| Legal Basis Path | HTSUS:3926.90.50 → USITC:Section 301 Footnote → CBP:Section 122 |
📌 Explanation: - Applies to rigid plastic frames (e.g., single-slot picture frames). - Subject to Section 301 surcharge due to its classification as a general plastic article. - Higher cost than albums; ensure accurate description to avoid misclassification.
🎯 3. 3926.90.99.89 —— Other Plastic Photo Frames (Catch-All)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| USITC Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ✅ Yes (If value < $800) |
| Legal Basis Path | HTSUS:3926.90.99 → USITC:Section 301 Footnote → CBP:Section 122 |
📌 Explanation: - This is the least favorable code due to the higher base rate. - Only use if the product doesn’t fit neatly into "Frames" (
50.00) or "Albums" (48.00). - Example: Unusual shaped plastic holders not clearly defined as frames or albums.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
✅ 1. Required Document Checklist (All Must Be Provided)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include dimensions, number of slots/pages, material type (PP, PET, etc.) |
| ✅ Product Photos | ✔️ | Show open/closed state, binding mechanism, slot types |
| ✅ Commercial Invoice | ✔️ | Clearly state "Plastic Photo Album" or "Plastic Photo Frame" |
| ✅ Packing List | ✔️ | Indicate units per carton, total weight |
| ✅ Material Declaration | ✔️ | Confirm no wood, metal, or glass components (if any, split shipment) |
| ✅ FCC/CE/RoHS (if applicable) | ✔️ | For plastic products, often not required, but helpful for compliance |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Albums Go to 48, Frames to 50, Avoid 99, Save 10%!”
| Scenario | Correct HS Code | Wrong Action |
|---|---|---|
| Foldable plastic album with multiple pages | 3926.90.48.00 |
Declare as "Frame" → 21.3% |
| Rigid single-photo wall frame | 3926.90.50.00 |
Declare as "Album" → Risk of audit |
| Unusual plastic holder (not clearly frame/album) | 3926.90.99.89 |
Try to force into 48.00 → Rejection |
| Mixed shipment (Albums + Frames) | Split Declaration | Combine into one code → Penalty |
✅ 3. Special Cases Handling
| Situation | Recommendation |
|---|---|
| Hybrid Materials (Plastic + Wood/Metal) | If >50% plastic, still 3926. If <50%, may be different chapter. Split if possible. |
| With Paper Inserts | If paper is integral (e.g., adhesive strips), still 3926. If paper dominates, consider Chapter 49. |
| Promotional Free Samples | Use De Minimis ($800) if eligible, but ensure accurate HS code. |
| OEM Custom Designs | Provide design files to CBP for Advance Ruling if unsure between 48.00 and 50.00. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.48.00 |
13.4% | No special | Best for albums; avoid 99.89 |
| 🇨🇳 China | 3926.90.48.00 |
6.5% | RoHS | Import duties apply |
| 🇪🇺 EU | 3926.90.99 |
~6.5% | CE | No Section 301/122 |
| 🇬🇧 UK | 3926.90.99 |
~6.5% | UKCA | Post-Brexit rules apply |
| 🇨🇦 Canada | 3926.90.99 |
~5.25% | Not required | No Section 301 |
📌 Conclusion: - USA has the most complex tariff structure due to Section 301 and Section 122. - Albums (
3926.90.48.00) are the most cost-effective for US import due to 0% Section 301. - EU/UK/Canada do not apply Section 301, so tax rates are lower and simpler (~6.5%).
📌 VI. Common Mistakes & Pitfalls (Lessons Learned the Hard Way)
❌ Mistake 1: Declaring all plastic photo products as 3926.90.99.89
👉 Consequence: Overpaying taxes by 9.4% compared to album code.
❌ Mistake 2: Labeling a rigid frame as an "Album" to get 13.4% tax 👉 Consequence: CBP audit → Penalties + Back Taxes for misclassification.
❌ Mistake 3: Ignoring Section 122 tariff 👉 Consequence: Underestimating landed cost by 10% on all codes.
❌ Mistake 4: Combining plastic frames and paper albums in one shipment without separation 👉 Consequence: CBP may classify entire shipment under the highest tax code.
✅ Correct Practice:
“Plastic Photo Album, Foldable, 10 Pages, Material: PP, Color: Blue, Model XYZ”
🎯 VII. Conclusion: Precise Classification, Cost Savings, Smooth Clearance!
🎯 Remember the Mantra:
🔹 “Albums to 48, Frames to 50, Avoid 99, Save 10%!” 🔹 “HS Code decides your tax, 13.4% vs 22.8% is a huge gap!” 🔹 “Section 301 is the key: 0% for albums, 7.5% for frames!”
📌 Pro Tip: If your product is mixed (e.g., plastic frame with glass insert), ensure the plastic component is >50% by weight/value. Otherwise, it may fall under Chapter 70 (Glass). Consider applying for an Advance Ruling from CBP if your product design is unique.
📣 Take Action Now:
📞 Contact a licensed customs broker + Provide product images + Apply for HS Code Advance Ruling 🚀 Let your plastic albums/frames clear customs smoothly, maximize profits, and expand globally!
✨ Professional customs clearance starts with accurate classification! 💼 Every dollar of tax saved 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。