Paper Slide Frame
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 7017901000 | 35.0% | CN | US | Official Doc |
| 7017905000 | 41.7% | CN | US | Official Doc |
| 4823904000 | 35.0% | CN | US | Official Doc |
AI Analysis
πΌοΈ Paper Slide Frame & Mounts (Photographic Slides)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: Do You Really Understand "Paper Slide Frames"?
Paper slide frames (also known as photographic slide mounts) are small cardboard or paperboard holders used to display 35mm photographic slides, overhead transparencies, or similar media in projectors and viewers. In international trade, these are classified under Chapter 48 (Paper and Paperboard).
Key Distinctions: 1. Paper/Board Frames: Made primarily of paper pulp, cardboard, or molded pulp. These are classified under HS 4823. 2. Plastic/Glass Frames: If the frame is made of plastic, metal, or glass, it falls under different chapters (e.g., Chapter 39 for plastics, Chapter 70 for glass). This guide ONLY covers Paper/Board frames as per your input data.
β οΈ Critical Classification Point:
- If the frame is Paper/Cardboard and used for Photographic Slides βε½ε ₯ 4823.90.40.00
- If the frame is Glass/Plastic β NOT covered in this specific dataset (requires different HS code)
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material |
|---|---|---|---|
4823.90.40.00 |
Frames or mounts for photographic slides (Paper/Board) | Standard 35mm slide mounts, overhead projector transparencies, paper-based slide holders | β Paper/Cardboard |
7017.90.10.00 |
Microscope slides and micro cover glasses (Glass) | Laboratory glassware, NOT photographic slide frames | β Glass |
7017.90.50.00 |
Other laboratory, hygienic or pharmaceutical glassware (Glass) | Other glass lab equipment | β Glass |
π Important Note:
- The input data provided includes Glassware (7017) codes, but these are NOT applicable to "Paper Slide Frames".
- Only4823.90.40.00is correct for Paper Slide Frames.
- The7017codes are included in the data but are irrelevant to paper products. Do not use them for paper items.
π° III. 2026 Latest Tariff Rate Details (Including Additional Duties, Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025 November 10 onwards (including subsequent imports)
π― 1. 4823.90.40.00 ββ Paper/Board Frames or Mounts for Photographic Slides
| Item | Details |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Additional Duty | +25% (from USITC Footnote 9903.88.01) |
| IEEPA Additional Duty | +10% (against China/HK products, effective Nov 10, 2025) |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25.0% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4823.90.40.00 β FOOTNOTE:9903.88.01 |
π Explanation:
- The 25% USITC additional duty comes from the Section 301 tariffs under the "US Trade Act"; - The 10% IEEPA additional duty is the tariff imposed on Chinese products under the "International Emergency Economic Powers Act"; - Total 25% is considered a high tariff for paper products; - Note: Although the base tariff is 0%, the additional duties make the total effective rate 25%.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
β 1. Preparation Checklist (All Required)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Include dimensions, material (e.g., "Molded Pulp", "Cardboard"), color, quantity per box |
| β Product Photos (Clear) | βοΈ | Show the frame structure, ensure it is clearly paper-based, not plastic |
| β Commercial Invoice | βοΈ | Clearly state: "Paper Frames for Photographic Slides" |
| β Packing List | βοΈ | Show unit weight and total quantity |
| β Certificate of Origin (CO) | βοΈ | If not Chinese origin, may qualify for lower rates |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Material is Key, Description is King!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Paper Slide Frames | 4823.90.40.00 - "Paper frames for photographic slides" |
Mislabel as "Plastic Frames" β Different HS code |
| Plastic Slide Frames | Different HS Code (e.g., Chapter 39) | Use 4823.90.40.00 β Customs Delay/Fine |
| Glass Microscope Slides | 7017.90.10.00 |
Use 4823.90.40.00 β Wrong Classification |
| Mixed Paper & Plastic | Split Declaration | Combine into one line β Risk of Rejection |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Frames | Provide design drawings to prove material is paper/cardboard |
| Frames with Printed Logos | Ensure printing ink is non-toxic, provide safety data if required |
| Bulk vs. Retail | Declare correctly; bulk imports may have different packaging requirements |
| Small Quantities | Even for small quantities, De Minimis does not apply (25% tax still applies) |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ United States | 4823.90.40.00 |
25% (China Origin) | None specific | High tariff due to Section 301 |
| π¨π³ China | 4823.90.40.00 |
~5-10% | None | Low tariff |
| πͺπΊ European Union | 4823.90.40 |
0-6.5% | CE (if applicable) | No additional duties |
| π¬π§ United Kingdom | 4823.90.40 |
0-6.5% | None | Post-Brexit tariffs may vary |
| π¦πΊ Australia | 4823.90.40 |
5% | None | No additional duties |
| π―π΅ Japan | 4823.90.40 |
0-5% | PSE (if electrical) | Generally low tariff |
π Conclusion:
- The US is the ONLY market with significant additional duties (25%) for this product from China; - Other markets generally have lower or zero tariffs for paper products; - Supply Chain Strategy: Consider sourcing paper frames from Vietnam, Thailand, or Mexico to avoid US tariffs.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Misclassifying Plastic Slide Frames as 4823.90.40.00
π Consequence: Customs may reject or impose fines for incorrect classification. Plastic frames belong to Chapter 39.
β Error 2: Using "Glass" HS Codes (7017.90.10.00) for Paper Frames
π Consequence: Major Discrepancy. Glass microscope slides are completely different from paper photographic slide frames. This will cause customs delays, audits, or penalties.
β Error 3: Under-declaring Value
π Consequence: Even with 0% base tariff, the 25% additional duty applies to the full CIF value. Under-declaration risks severe penalties.
β Error 4: Ignoring Material Composition
π Consequence: If frames are paper-coated with plastic, they may be classified differently. Declare primary material accurately.
β Correct Practice:
"Paper Frames for Photographic Slides, Molded Pulp, 35mm, Black, 1000 pcs, CTN No. 1-10, Made in China"
π― VII. Conclusion: Professional Declaration, Time & Cost Savings!
π― Remember the Mantra:
πΉ "Paper is 4823, Glass is 7017, Plastic is 39. Get it wrong, pay the price!"
πΉ "US Tariff is 25%, even if base is 0%. Think twice before shipping!"
π Tips:
- If your paper slide frames are originally from Vietnam, Mexico, or Thailand, you may qualify for IEEPA exemptions, with tariffs as low as 0-5%;
- Recommend applying for an Advance Ruling from US Customs to confirm classification and avoid clearance risks.
π£ Immediate Action:
π Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
π Let your paper slide frames clear customs smoothly, maximize profits!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every cent of your cost deserves precise calculation!
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.