HS 482050 Albums for samples or for collections
Quick Answer: Albums for samples or for collections imported under HS 482050 enter the UK at 0.00%, the EU at 0.00%, and the US at a Free rate under the MFN tariff. This classification covers albums specifically designed for the organized storage and display of samples, such as fabric swatches or material specimens, and collections, like stamps or photographs. Importers should be aware that while the UK and EU offer duty-free entry, the US has a bifurcated tariff structure with a 30% rate applicable under certain conditions, which can be confirmed via USITC data. CustomTariffs aggregates this information to aid compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4820500000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4820500000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4820500000 | Free | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 482050 cover?
This subheading covers albums specifically designed for the storage or display of samples or collections. According to the World Customs Organization's Harmonized System Nomenclature, these are typically bound or loose-leaf books with pockets, frames, or other means of holding items such as stamps, photographs, coins, or other collectibles. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the defining characteristic is their intended use for organized presentation and preservation of such items, distinguishing them from general stationery items.
What falls outside HS 482050?
The following products are excluded from HS 482050: general-purpose binders or folders that do not have specific provisions for holding samples or collections, such as ring binders for documents or simple file folders. Plain notebooks, sketchbooks, or photo albums without specialized slots or frames for individual items are also not classified here. For instance, a plain scrapbook intended for general pasting of mementos would typically fall under a different subheading within heading 4820, not specifically for collections.
What are common classification mistakes for HS 482050?
A common error is misclassifying general stationery items as albums for samples or collections. For example, a simple photo album that requires adhesive to mount pictures, rather than having pre-formed slots or pockets, may not meet the specific criteria of HS 482050. Furthermore, misunderstanding the "for samples or for collections" aspect, as per General Rule of Interpretation 1, can lead to incorrect classification if the album's primary design and function are not demonstrably for this purpose.
How should importers classify products under HS 482050?
The correct procedure for classifying products under HS 482050 involves a thorough examination of the product's design, construction, and intended use. Importers and customs brokers should verify if the album features specific provisions, such as transparent pockets, frames, or mounting systems, designed to hold and display individual samples or collection items. Consulting the Explanatory Notes to the Harmonized System and the specific tariff schedules of the importing country, such as the UK Trade Tariff, is crucial for accurate determination.
How is the duty calculated for products under HS 482050?
A stamp album with 50 pages, each with pre-cut slots for stamps, weighing 0.5 kg and declared at a customs value of $100 USD would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value ($100 USD × 0.035 = $3.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 482050.
Which trade agreements reduce duties for HS 482050?
Several free trade agreements may reduce the applicable duty rate for HS 482050, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying albums originating from Canada or Mexico can be imported duty-free. To claim this preference, a valid origin declaration on the commercial invoice or a separate certificate of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible products from certain developing countries, requiring a GSP Form A.
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FAQ
What are the typical import duty rates for HS code 482050, 'Albums for samples or for collections'?
The import duty rates for HS code 482050 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is Free. In the European Union, as per the TARIC database, the rate is also Free. The UK Trade Tariff lists a duty rate of Free for this classification. However, some countries may apply higher rates; for instance, a rate of 30% ad valorem could be encountered in specific trade scenarios or for countries without preferential trade agreements. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
What specific criteria determine if an album falls under HS code 482050?
HS code 482050 covers albums specifically designed for the presentation or storage of samples or collections. This includes items like stamp albums, coin albums, or albums for displaying fabric swatches or other types of samples. The key distinguishing feature is the album's intended purpose: to house and organize items for collection or exhibition. Albums that are primarily for photographs (covered under other headings like 4910) or general-purpose binders (like 4820.10) would not be classified here. The album's construction, such as the presence of pre-cut slots, protective leaves, or specialized binding, often indicates its suitability for samples or collections.
Are there any common trade agreements that provide preferential duty rates for HS code 482050?
Yes, many trade agreements offer preferential duty rates, often resulting in duty-free entry for goods classified under HS code 482050. For instance, goods originating from countries that are part of the European Union's network of Free Trade Agreements (FTAs) with third countries often benefit from reduced or eliminated duties. Similarly, under the USMCA (United States-Mexico-Canada Agreement), qualifying goods may receive preferential treatment. Importers must ensure that the albums meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin documentation, such as a Certificate of Origin, to claim these benefits.
How is the import duty for HS code 482050 calculated, and can you provide an example?
The calculation of import duty depends on the duty rate applied. If the rate is 'ad valorem,' it is a percentage of the declared customs value of the goods. If the rate is specific (e.g., per unit), it is calculated based on the quantity. For HS code 482050, many countries have a Free duty rate. However, let's assume a hypothetical scenario where a country applies a 10% ad valorem duty. If you import 100 albums with a declared customs value of $5 per album, the total value is $500. The duty calculation would be: 10% of $500 = $50. Therefore, the total duty payable would be $50. Always verify the applicable duty rate and calculation method (ad valorem, specific, or compound) with the importing country's customs authority.
What documentation is typically required for importing albums under HS code 482050?
Standard import documentation for HS code 482050 generally includes a commercial invoice detailing the description, quantity, and value of the albums; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. If preferential duty rates are claimed under a trade agreement, a Certificate of Origin or other acceptable proof of origin is mandatory. Depending on the importing country and the specific nature of the albums (e.g., if they contain any regulated materials), additional declarations or permits might be necessary. It is advisable for importers and customs brokers to consult the importing country's customs regulations or a customs broker for a comprehensive list of required documents.