Glass Photo Frame
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4414900000 | 21.4% | CN | US | Official Doc |
| 4414100000 | 21.4% | CN | US | Official Doc |
| 9405916080 | 39.5% | CN | US | Official Doc |
| 9405913000 | 47.0% | CN | US | Official Doc |
Product Images
AI Analysis
πΌοΈ Glass Photo Frame (Plastic-Combined/Trimmed)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand the "Photo Frame"?
A Glass Photo Frame is a decorative accessory used to display photographs, certificates, or artwork. In international trade, although the user specifies "Glass," the classification depends heavily on the primary material, structure, and specific use.
β οΈ Critical Distinction:
- If the frame is primarily plastic with glass/metal accents, it falls under Chapter 39 (Plastics).
- If the frame is primarily wood or metal, it falls under different chapters (Wood/Metal).
- Note: The provided data indicates the material is Plastic. Therefore, we strictly analyze based on Plastic Photo Frames.
π¦ II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Application Scenario | Tax Rate (Total) | Tax Breakdown |
|---|---|---|---|---|
3926.90.50.00 |
Plastic Photo Frame | General plastic photo frame | 21.3% | Base: 3.8% Section 301: 7.5% Section 122: 10% |
3926.90.99.89 |
Other Plastic Articles (General) | Plastic photo frame classified as "other" plastic goods | 22.8% | Base: 5.3% Section 301: 7.5% Section 122: 10% |
3926.90.48.00 |
Plastic Albums/Frame Sets | Plastic frames specifically used in albums or as part of a frame set | 13.4% | Base: 3.4% Section 301: 0.0% Section 122: 10% |
π Key Insight:
-3926.90.50.00is the most common classification for standalone plastic photo frames.
-3926.90.48.00offers a lower tax rate (13.4%) if the frame is explicitly part of an album system or sold as a frame set, but it lacks the Section 301 surcharge (7.5%).
-3926.90.99.89is the "catch-all" category, resulting in the highest base tax (5.3%). Avoid this unless the product cannot be specifically described.
π° III. 2026 Latest Tariff Rate Breakdown (China to USA)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025/2026 (Current Trade Policy)
π― 1. 3926.90.50.00 β Plastic Photo Frame (Standard)
| Item | Content |
|---|---|
| Base Tariff | 3.8% |
| Section 301 Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 21.3% |
| Calculation | CIF Value Γ 21.3% |
| De Minimis Exemption | β Not Applicable (Deemed significant value/item) |
| Legal Basis Path | HTSUS: 3926.90.50.00 β Section 301: 7.5% β Section 122: 10% |
π Explanation:
- Base Tariff (3.8%): Standard Most Favored Nation (MFN) rate for plastic articles.
- Section 301 (7.5%): Added tariff on Chinese goods under U.S. Trade Representative action.
- Section 122 (10%): Additional tariff on certain imports, often applied to specific plastic or consumer goods categories.
- Total: 21.3%. This is a moderate-to-high tariff compared to domestic goods, but lower than electronics.
π― 2. 3926.90.99.89 β Other Plastic Articles (General)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 22.8% |
| Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Applicable |
π Warning:
- This is the most expensive option due to the higher base rate (5.3%).
- Only use if the frame does not fit3926.90.50.00or3926.90.48.00.
π― 3. 3926.90.48.00 β Plastic Albums/Frame Sets (Optimized)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Tariff | 0.0% (Exempt/Suspended) |
| Section 122 Tariff | +10% |
| Total Tax Rate | 13.4% |
| Calculation | CIF Value Γ 13.4% |
| De Minimis Exemption | β Not Applicable |
π Opportunity:
- This code offers the lowest total tax (13.4%).
- Condition: The product must be clearly defined as a plastic album or a frame set where the frame is integral to the album structure.
- Strategy: If your product is a standalone frame, this may not apply. However, if sold as a "plastic photo album with frame," this code is optimal.
π οΈ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Description |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state: "Plastic Photo Frame", Material: Plastic, Use: Home Decoration. |
| β Product Photos | βοΈ | Clear images showing the plastic structure, glass insert, and any hinges/backing. |
| β Material Declaration | βοΈ | Confirm 100% Plastic (excluding glass insert). If metal clips are present, disclose. |
| β HS Code Justification | βοΈ | Explain why 3926.90.50.00 is chosen (e.g., "Primarily plastic, specific function as photo frame"). |
| β Packing List | βοΈ | Detail items per box to avoid "mixed shipment" issues. |
β 2. Declaration Strategy (Key Rules)
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Standalone Plastic Frame | 3926.90.50.00 |
Misdeclare as "Plastic Ornament" β Risk of audit |
| Frame sold with Album | 3926.90.48.00 |
Declare as separate items β Higher tax on frame |
| Generic Plastic Frame | 3926.90.99.89 |
Only if no specific code fits |
π₯ "Golden Rule":
"Be specific! 'Plastic Photo Frame' is better than 'Plastic Goods'. Specify if it's part of an album to save 7.9%!"
β 3. Special Cases
| Case | Handling Advice |
|---|---|
| Mixed Materials | If the frame is >50% plastic, declare as plastic. If wood/metal dominates, reclassify. |
| Glass Insert | The glass does not change the HS code if it's just a component. The frame's material (plastic) dictates classification. |
| LED-Lit Frames | If the frame has electrical components, it may fall under Chapter 85 (Electrical), not Chapter 39. Check carefully! |
π V. Global Market Comparison (2026)
| Market | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3926.90.50.00 |
21.3% | Section 301 & 122 apply. High compliance needed. |
| π¨π³ China | 3926.90.50.00 |
~6.5% | Standard import tariff. |
| πͺπΊ EU | 3926.90.99 |
~6.0% | No Section 301/122 equivalent. |
| π¬π§ UK | 3926.90.99 |
~6.0% | Post-Brexit rules apply. |
π Conclusion:
- USA has the highest tariff burden due to Section 301 and 122.
- EU/UK are more favorable with lower, stable rates.
- Consider supply chain diversification if targeting the US market heavily.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring as "Plastic Gift"
π Consequence: Customs may reclassify to 3926.90.99.89 (22.8%) if not specific.
β Mistake 2: Ignoring Section 122
π Consequence: Underpayment of 10% β Penalties + Back Taxes.
β Mistake 3: Mixing Plastic Frames with Metal Frames in one shipment
π Consequence: Complex customs audit, potential delay. Declare separately!
β Correct Practice:
"Plastic Photo Frame, 5x7 inch, Clear Glass Insert, Black Plastic Border, Model XYZ, For Home Decor"
π― VII. Conclusion: Precision Classification Saves Money!
π― Remember:
πΉ "Plastic Frame? Check
3926.90.50.00(21.3%).
πΉ "Part of an Album? Check3926.90.48.00(13.4%)!
πΉ "Generic?3926.90.99.89(22.8%) β Avoid if possible."
π Pro Tip:
If your product can be marketed as a "Plastic Photo Album" or "Frame Set", use
3926.90.48.00to save 7.9% in total tariffs.
Always provide photos and detailed descriptions to support your HS Code claim.
π£ Immediate Action:
π Contact a Customs Broker to pre-classify your product.
πΈ Upload Clear Product Images with material details.
π Optimize your product description to qualify for the lower tax rate!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percent Saved is Profit Gained!
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.