Framed blackboard slate
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 9610000000 | 13.5% | CN | US | Official Doc |
| 9610000000 | 13.5% | CN | US | Official Doc |
| 6802299000 | 41.0% | CN | US | Official Doc |
| 6802990090 | 41.5% | CN | US | Official Doc |
Product Images
AI Analysis
πΌοΈ Framed Blackboard Slate (Stone/Plastic Composite)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Stone/Board Products
π 1. Product Definition & Classification: What Exactly is a "Framed Blackboard Slate"?
A "Framed Blackboard Slate" is a dual-nature product that creates classification ambiguity. It is essentially a writing surface (made of natural stone like slate or artificial materials like plastic/composite) enclosed in a frame.
In international trade, it is categorized based on two primary factors: 1. Material Composition: Is it natural stone (Slate/Granite) or an artificial material (Plastic/Wood)? 2. Function: Is it used as a writing surface (Blackboard) or as a decorative/structural stone product?
β οΈ Critical Distinction:
- If the product is primarily a writing instrument/surface (regardless of material), it falls under Chapter 96 (9610).
- If the product is primarily a processed stone slab (even if used as a board), it may fall under Chapter 68 (6802) depending on the degree of processing.
- Artificial materials (plastic/resin) often fall under Chapter 39.
π¦ 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the 4 specific classification scenarios for "Framed Blackboard Slate":
| HS Code | Product Description | Applicable Scenario | Material Type | Total Tax Rate |
|---|---|---|---|---|
3926.90.99.89 |
Other articles of plastic and other materials | Artifacts made of plastic or inferred plastic materials | Plastic / Composite | 22.8% |
9610.00.00.00 |
Blackboards; writing or drawing slates (slate) | Matches the description of a slate writing surface or framed blackboard | Slate / Plastic | 13.5% |
6802.29.90.00 |
Other worked monumental or building stone; worked slate | Processed stone boards (excluding slate) or generic stone products | Stone (Non-Slate) | 41.0% |
6802.99.00.90 |
Other articles of stone or of other mineral substances | Other processed stone articles | Processed Stone | 41.5% |
π Key Insight:
- Scenario A (Best Case): If the product is clearly a writing slate/blackboard, it qualifies for9610.00.00.00with a 13.5% rate, even if made of plastic (as per the second entry in your data).
- Scenario B (Worst Case): If customs views the item primarily as a decorative stone slab or "worked stone" rather than a functional blackboard, it falls under6802categories with 41.0%-41.5% rates.
- Scenario C (Plastic/Composite): If deemed a plastic good, it falls under3926at 22.8%.
π° 3. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: From November 10, 2025 (and subsequent imports)
π― 1. 9610.00.00.00 ββ Blackboards / Writing Slates (Recommended)
| Item | Content |
|---|---|
| Base Rate | 3.5% (Ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Surcharge | 10.0% (Specific to certain stone/stone-like items, but applied here per data) |
| Total Tax Rate | 13.5% |
| Tax Calculation | CIF Value Γ 13.5% |
| De Minimis Exemption | β Not Eligible (Deny de minimis for China-origin goods under current rules) |
| Legal Basis Path | IEEPA:9903.01.24 (Section 122 10%) β USITC:9610.00.00.00 |
π Explanation:
- The 13.5% rate is the most competitive for this product if classified correctly as a "Blackboard."
- The 0.0% Section 301 is a significant advantage over other categories.
- The 10% Section 122 applies specifically to this classification in the provided data.
π― 2. 3926.90.99.89 ββ Articles of Plastic / Other Materials
| Item | Content |
|---|---|
| Base Rate | 5.3% |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:3926.90.99.89 β FOOTNOTE:301/122 |
π Note:
- This rate applies if the product is inferred to be plastic or a composite not meeting the "slate/blackboard" definition in Chapter 96.
- 7.5% Section 301 adds significant cost compared to Chapter 96.
π― 3. 6802.29.90.00 & 6802.99.00.90 ββ Worked Stone Products
| Item | Content |
|---|---|
| Base Rate | 6.0% (for 6802.29) / 6.5% (for 6802.99) |
| Section 301 Surcharge | 25.0% |
| Section 122 Surcharge | 10.0% |
| Total Tax Rate | 41.0% (for 6802.29) / 41.5% (for 6802.99) |
| Tax Calculation | CIF Value Γ 41.0%/41.5% |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:6802.29.90.00 β FOOTNOTE:9903.88.01 |
π Warning:
- High Risk Classification: If customs determines the product is "processed stone" rather than a "blackboard," the tax rate jumps to ~41%.
- 25% Section 301 is the primary driver of this high cost.
- Even if used as a blackboard, if it lacks the specific form/function of Chapter 96, it defaults to Chapter 68.
π οΈ 4. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Preparation Checklist (Essential Documents)
| Document | Required | Purpose |
|---|---|---|
| β Product Photos | βοΈ | Clear view of framing, writing surface, and mounting holes. |
| β Product Specification Sheet | βοΈ | Must explicitly state: "Used as a blackboard for writing/drawing". |
| β Material Declaration | βοΈ | Specify if core is natural slate, synthetic stone, or plastic. |
| β Commercial Invoice | βοΈ | Description should be "Framed Slate Blackboard for Writing", NOT "Stone Slab" or "Decorative Plaque." |
| β Certificate of Origin | βοΈ | Required for preferential treatment (if any) and verification of origin. |
| β Structure Diagram | βοΈ | To prove the frame is integral to the blackboard function, not a decorative frame for art. |
β 2. Declaration Strategy (Key Mantra)
π₯ "Function Over Material, Board Over Slab!"
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Natural Slate Blackboard | 9610.00.00.00 (Blackboard) |
6802.29.90.00 (Worked Slate) |
| Plastic/Resin Blackboard | 9610.00.00.00 (Blackboard) |
3926.90.99.89 (Plastic Article) |
| Decorative Stone Frame with No Writing Surface | 6802.99.00.90 (Stone Article) |
9610.00.00.00 (Blackboard) |
| Split Shipment (Board + Frame) | Declare as One Unit | Splitting β Higher tax on components |
π Why?
- Chapter 96 (Blackboards) has a 0% Section 301 surcharge, saving you 25% compared to Chapter 68.
- Chapter 39 (Plastic) has a 7.5% Section 301 surcharge, saving you 17.5% compared to Chapter 68.
- Misclassification leads to back taxes + penalties + delays.
β 3. Special Handling Tips
| Situation | Advice |
|---|---|
| Mixed Materials (e.g., Slate Board + Wood Frame) | Declare under 9610.00.00.00 as the primary function is a blackboard. The frame is accessory. |
| No Writing Surface (Purely Decorative Stone) | Must declare under 6802.29.90.00 or 6802.99.00.90. Accept the 41% tax. Do not claim "Blackboard." |
| Plastic "Slate" Look | If made of plastic, you can still argue for 9610.00.00.00 if it functions as a blackboard. If not, it falls to 3926 (22.8%). |
| Large Formats (>1m x 1m) | May be viewed as "architectural stone" rather than "blackboard." Provide proof of use (e.g., photos in classrooms/offices). |
π 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Required | Remarks |
|---|---|---|---|---|
| πΊπΈ USA | 9610.00.00.00 |
13.5% | None Specific | Best rate if classified as blackboard. |
| π¨π³ China | 9610.00.00.00 |
5% | None | Low import tax. |
| πͺπΊ EU | 9610.00.00.00 |
0% | CE (if plastic) | No duty for blackboards. |
| π¦πΊ Australia | 9610.00.00.00 |
5% | RCM (if electrical, none here) | Low duty. |
| π―π΅ Japan | 9610.00.00.00 |
0% | None | No duty. |
π Conclusion:
- The USA is the only market with high Section 301/122 surcharges.
- Correct classification as9610.00.00.00is critical to avoid the 41% rate.
- For other markets, the classification matters less for cost, but still matters for compliance.
π 6. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring a Blackboard as a "Stone Slab"
π Consequence: Tax jumps from 13.5% to 41% + penalties.
β Mistake 2: Declaring a Plastic Board as "Plastic Article"
π Consequence: Tax is 22.8% vs. 13.5% for Blackboard. Unnecessary cost.
β Mistake 3: Providing No Proof of Function
π Consequence: Customs may default to Chapter 68 (Stone) due to ambiguity.
β Mistake 4: Using "Decorative Stone Plaque" as Description
π Consequence: Explicitly excludes "Blackboard" classification.
β Correct Declaration Example:
"Framed Blackboard, 24x36 inch, Slate Core with Wooden Frame, Used for Writing/Drawing in Offices, Model XYZ, Origin China"
π― 7. Conclusion: Professional Declaration, Cost Savings, Efficiency!
π― Remember the Mantra:
πΉ "Function First: Blackboard = 13.5%, Stone Slab = 41%."
πΉ "Material Second: Plastic Article = 22.8%, Blackboard = 13.5%."
πΉ "Declare 'Blackboard' to Save 25% in Tariffs!"
π Pro Tip:
- If your product is made of plastic but looks like slate, always declare it as a Blackboard (9610.00.00.00) if it functions as one. The provided data shows 9610.00.00.00 applies to "plastic" if it matches the "blackboard" form/function.
- Apply for an Advance Ruling from US Customs (CBP) to confirm classification before shipping large volumes.
π£ Immediate Action:
π Contact your customs broker with product photos and spec sheet.
π Ensure your invoice says "Blackboard", not "Slab" or "Plaque."
π‘ Save 27.5% in taxes by choosing the correct HS Code!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Percent of Tax Matters in 2026!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.