| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 4414900000 | Doc | 41.4% | CN | US | 2025-05-12 |
| 7326908688 | Doc | 82.9% | CN | US | 2025-05-12 |
| 3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared "PICTURE FRAME" items. Here's a structured analysis to help you understand the classification, rates, and important considerations:
Understanding HS Codes – A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first 6 digits are generally consistent worldwide, while the last digits can vary by country. Here's how to interpret them:
- Chapter (First 2 digits): Broad category of the product.
- Heading (First 4 digits): More specific grouping within the chapter.
- Subheading (First 6 digits): Even more detailed classification.
- Last Digits: Country-specific details.
Analysis of Your Declared Items
1. Wooden Frames (HS Code: 4414.90.00.00)
- Chapter 44: Wood and articles of wood; wood charcoal. This indicates the primary material is wood.
- Heading 4414: Frames and frame components. Specifically for frames.
- Subheading 4414.90.00: "Other" wooden frames. This suggests the frames aren't specifically covered by more detailed classifications within 4414 (e.g., frames for paintings, photographs, mirrors).
- Tax Details:
- Basic Duty: 3.9%
- Additional Duty: 7.5% (currently)
- Post April 2, 2025: Additional Duty increases to 30%.
- Total Tax: 41.4%
- Important Notes:
- Wood Type: The type of wood could influence the tax rate in some cases. Ensure the declared wood type is accurate.
- Treatment: Any special treatment of the wood (e.g., painted, varnished, stained) should be accurately declared, as this might affect classification.
2. Iron or Steel Frames (HS Code: 7326.90.86.88)
- Chapter 73: Iron or steel articles. Indicates the primary material is iron or steel.
- Heading 7326: Other articles of iron or steel. A broad category.
- Subheading 7326.90.86.88: This is a very specific subheading, likely covering "other" iron or steel frames. The multiple "Other" designations suggest it's a catch-all for frames not fitting more precise classifications.
- Tax Details:
- Basic Duty: 2.9%
- Additional Duty: 25.0% (currently)
- Post April 2, 2025: Additional Duty increases to 30% for steel/aluminum products.
- Total Tax: 82.9%
- Important Notes:
- Material Composition: Crucially, confirm the exact composition of the frame. Is it pure iron or steel, or is there a significant percentage of other materials? This can change the HS code.
- Coating/Finish: Any coating (e.g., zinc, chrome, paint) should be accurately declared.
- Steel/Aluminum: The 25% additional duty specifically applies to steel and aluminum products.
3. Plastic Frames (HS Code: 3926.90.99.89)
- Chapter 39: Plastics and articles thereof. Indicates the primary material is plastic.
- Heading 3926: Articles of plastics and articles of other materials of headings 3901 to 3914.
- Subheading 3926.90.99.89: "Other" plastic frames. Again, a broad "catch-all" category.
- Tax Details:
- Basic Duty: 5.3%
- Additional Duty: 7.5% (currently)
- Post April 2, 2025: Additional Duty increases to 30%.
- Total Tax: 42.8%
- Important Notes:
- Plastic Type: The type of plastic (e.g., PVC, polypropylene, polystyrene) can be important.
- Components: If the frame contains significant non-plastic components (e.g., wood, metal), this could affect the HS code.
Recommendations & Next Steps
- Material Verification: Double-check the exact material composition of each frame. This is the most critical factor in accurate classification.
- Component Breakdown: If a frame is made of multiple materials, determine the dominant material.
- Single Invoice: Ensure each frame type has a separate invoice.
- April 2, 2025: Be aware of the upcoming duty changes.
- Certifications: Depending on the destination country, you might need certifications related to wood treatment (e.g., ISPM 15 for wood packaging) or material safety.
- Consult a Broker: For complex cases or high-value shipments, consider consulting a customs broker in the destination country. They can provide expert guidance and ensure compliance.
Disclaimer: I am an AI and this information is for general guidance only. Customs regulations are complex and can vary. Always verify the latest regulations with the relevant customs authorities or a qualified customs broker.