Photo Negative Protection Frame
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926905000 | 21.3% | CN | US | Official Doc |
| 7326908688 | 87.9% | CN | US | Official Doc |
| 4421919880 | 38.3% | CN | US | Official Doc |
| 3926904800 | 13.4% | CN | US | Official Doc |
| 7326903500 | 92.8% | CN | US | Official Doc |
| 4421999880 | 38.3% | CN | US | Official Doc |
AI Analysis
ποΈ Photo Negative Protection Frame
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition and Classification: Do You Truly Understand "Photo Negative Protection Frame"?
A Photo Negative Protection Frame is a specialized storage or display accessory designed to safeguard photographic negatives (film strips) from physical damage, dust, and light exposure. In international trade, its classification depends heavily on its material composition and structural form.
It is generally categorized into two main types based on the primary material:
- Plastic Frames/Enclosures: Typically made of PVC, PET, or polypropylene, used as sleeves, pockets, or rigid boxes for organizing negatives.
- Metal or Hybrid Frames: Made of steel, aluminum, or coated metal, often used for sturdy display stands or protective cases.
- Paper/Cardboard or Bamboo-Based Cases: Simple protective boxes or sleeves made from cellulose-based materials or bamboo composites.
β οΈ Key Distinction Point:
- If the item is primarily plastic and used for holding/oranging negatives β It falls under Chapter 39 (Plastics).
- If the item is primarily metal (steel/iron) and used for storage/display β It falls under Chapter 73 (Iron/Steel).
- If the item is a case/box made from non-wood materials like paper/bamboo for protection β It may fall under Chapter 44 (Wood/Bamboo) as a "other" category or specific protective packaging.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
The following HS codes are derived strictly from the provided data . Please note that different materials lead to vastly different tax liabilities.
| HS Code | Product Description | Application Scenario | Material Structure |
|---|---|---|---|
3926.90.50.00 |
Other plastic articles and articles of other materials of heading 39.19 to 39.21, other, other | Plastic frames/boxes for organizing or holding negatives | β Plastic |
7326.90.86.88 |
Other articles of iron or steel | Metal storage cases, protective metal boxes for negatives | β Metal (Steel/Iron) |
4421.91.98.80 |
Other wooden articles (including bamboo) | Protective boxes/cases made of bamboo or wood-based materials | β Bamboo/Wood/Paper Composite |
3926.90.48.00 |
Other plastic articles, other | Plastic protective cases, sleeves, or shell-like holders for negatives | β Plastic |
7326.90.35.00 |
Other articles of iron or steel, other | Steel containers or cases designed for personal/portable carrying of negatives | β Metal (Steel) |
π Critical Reminder:
- Plastic items are significantly cheaper to import into the US (13.4% - 21.3%) compared to Metal items (87.9% - 92.8%). - The form factor matters: "Frame/Box" vs. "Container" vs. "Case". - Misclassification of a plastic frame as metal (or vice versa) can result in massive duty discrepancies.
π° III. 2026 Latest Tariff Rate Details (Including Additional Duties & Policy Surcharges)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: Current tariffs apply as per 2025/2026 regulations.
π― 1. 3926.90.50.00 ββ Plastic Frames/Boxes (Plastic)
| Item | Content |
|---|---|
| Base Tariff | 3.8% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10% |
| Total Tax Rate | 21.3% |
| Tax Calculation | CIF Value Γ 21.3% |
| De Minimis Exemption | β Not Eligible (Subject to full duty) |
| Legal Basis Path | USITC:3926.90.50.00 β Section 301: 7.5% β Section 122: 10% |
π Explanation:
- This is the most cost-effective option for plastic frames. - The total duty of 21.3% is relatively low compared to metal counterparts. - Suitable for plastic sleeves, PVC pockets, or plastic display boxes.
π― 2. 3926.90.48.00 ββ Plastic Protective Cases/Shells (Plastic)
| Item | Content |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Surcharge | +10% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | USITC:3926.90.48.00 β Section 122: 10% |
π Explanation:
- This is the lowest tax option (13.4%) in the provided dataset. - Applies to plastic cases or shells specifically designed for protection. - Note: The Section 301 surcharge is 0%, likely due to specific subheading exclusions or policy nuances for certain plastic containers.
π― 3. 4421.91.98.80 ββ Bamboo/Wood/Paper Protective Boxes
| Item | Content |
|---|---|
| Base Tariff | 3.3% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10% |
| Total Tax Rate | 38.3% |
| Tax Calculation | CIF Value Γ 38.3% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | USITC:4421.91.98.80 β Section 301: 25% β Section 122: 10% |
π Explanation:
- Higher tax than plastic (38.3%). - Applies to bamboo or paper-based protective cases. - Section 301 surcharge is 25%, significantly impacting cost.
π― 4. 7326.90.86.88 ββ Steel/Iron Other Articles (Metal)
| Item | Content |
|---|---|
| Base Tariff | 2.9% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10% |
| Aluminum/Steel/Copper Surcharge | +50% |
| Total Tax Rate | 87.9% |
| Tax Calculation | CIF Value Γ 87.9% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | USITC:7326.90.86.88 β Section 301: 25% β Section 122: 10% β Aluminum/Steel/Copper Surcharge: 50% |
π Explanation:
- Extremely High Tax. The 50% surcharge on steel/aluminum/copper products is the key driver. - Even though the base rate is low (2.9%), the total tax hits 87.9%. - Avoid using bare steel or aluminum frames for import into the US if possible.
π― 5. 7326.90.35.00 ββ Steel Containers for Portable Use
| Item | Content |
|---|---|
| Base Tariff | 7.8% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10% |
| Aluminum/Steel/Copper Surcharge | +50% |
| Total Tax Rate | 92.8% |
| Tax Calculation | CIF Value Γ 92.8% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | USITC:7326.90.35.00 β Section 301: 25% β Section 122: 10% β Aluminum/Steel/Copper Surcharge: 50% |
π Explanation:
- Highest Tax Rate in the dataset (92.8%). - Applies to steel containers designed for personal/portable carrying. - The combination of Section 301 (25%), Section 122 (10%), and the Steel Surcharge (50%) makes this prohibitively expensive.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Preparation Checklist (Essential Documents)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state Material (Plastic/Metal/Bamboo), Function (Frame/Case), and Dimensions. |
| β Product Photos | βοΈ | Clear images showing the material texture (plastic gloss vs. metal sheen). |
| β Commercial Invoice | βοΈ | Description must match HS Code logic (e.g., "Plastic Photo Frame" vs. "Steel Storage Box"). |
| β Packing List | βοΈ | Detail quantities and weights. |
| β Material Test Report | βοΈ | If claiming "Plastic," provide polymer type if questioned. If "Bamboo," provide source proof. |
β 2. Declaration Strategy (Key Tips)
π₯ βMaterial Determines Tax, Form Determines Code!β
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Plastic Sleeve/Frame | 3926.90.48.00 or 3926.90.50.00 |
"Photo Frame" (Generic) | Risk of misclassification; potential audit. |
| Metal Storage Box | 7326.90.86.88 or 7326.90.35.00 |
"Plastic Case" | Huge Duty Gap (13% vs 88%); severe penalties. |
| Bamboo Case | 4421.91.98.80 |
"Plastic Case" | Duty discrepancy (38% vs 21%); compliance risk. |
π Key Advice:
- Never declare a plastic item as "other articles" without specifying the material. - Always highlight the Section 122 and Section 301 implications in your cost analysis. - If the product is a composite (e.g., plastic frame with metal hinges), consult a customs broker to determine the essential character (usually the primary material).
β 3. Special Situations
| Situation | Handling Advice |
|---|---|
| Plastic vs. Metal Mix | If the frame is 90% plastic with small metal parts, it usually falls under Plastic (Chapter 39). |
| Bamboo vs. Wood | Bamboo is often grouped with wood. Use 4421 if it fits the "other wooden articles" definition. |
| Portability | If the metal case is explicitly for "personal/portable use," it may fall under 7326.90.35.00 (92.8%), which is avoidable if reclassified as "other" 7326.90.86.88 (87.9%), though both are high. |
| Section 122 Impact | Remember that Section 122 (10%) applies to all these categories. It is unavoidable for Chinese-origin goods in this context. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3926.90.48.00 (Plastic) |
13.4% - 92.8% | FCC (if electronic), RoHS | Huge variance: Plastic (13-21%) vs Metal (87-93%). |
| π¨π³ China | 3926.90.50.00 (Plastic) |
6.5% | CCC (if applicable) | No Section 301/122. Lower cost. |
| πͺπΊ EU | 3926.90.50.00 (Plastic) |
4.4% (approx) | CE, REACH | No Section 301. Much more favorable. |
| π¬π§ UK | 3926.90.50.00 (Plastic) |
4.4% (approx) | UKCA | Post-Brexit tariffs similar to EU. |
π Conclusion:
- Plastic frames are the most tariff-efficient for US import (13.4% - 21.3%). - Metal frames are extremely expensive due to the 50% steel/aluminum surcharge. - Consider supply chain diversification (e.g., manufacturing plastic frames in Vietnam/Mexico) to avoid Section 301 and 122 duties if volumes are high.
π VI. Common Mistakes & Pitfall Guide (Lessons Learned)
β Mistake 1: Declaring a Plastic Frame as "Other Plastic Articles" without specifying the subheading.
π Consequence: Customs may assign a higher default rate or require reclassification.
β Mistake 2: Declaring a Metal Case as "Plastic Case" to save taxes.
π Consequence: Severe Penalty, seizure, and back-taxes (92.8% - 13.4% = 79.4% difference!).
β Mistake 3: Ignoring Section 122 (10%).
π Consequence: Underestimating landed cost by 10% on all categories.
β Mistake 4: Using "Bamboo" for a product that is actually "Composite Wood".
π Consequence: Misdeclaration of material; potential violation of Lacey Act or similar regulations.
β Correct Approach:
βPlastic Photo Negative Frame, PVC Material, 4x6 Inch, for Storageβ β
3926.90.48.00(13.4%)
βMetal Photo Negative Storage Box, Steel, Portableβ β7326.90.35.00(92.8%) β Avoid!
π― VII. Conclusion: Professional Declaration, Cost Savings, Efficient Clearance!
π― Remember the Mantra:
πΉ βPlastic is King, Metal is Costly; Section 122 is Always On.β
πΉ β13% for Plastic, 93% for Steel; Choose wisely, save the fee!β
π Pro Tip:
If your photo frames are originally from Vietnam, Mexico, or Thailand, you may be eligible for IEEPA exemptions or lower Section 301 rates, reducing the total tax to 0%~5% for plastics.
Recommend applying for an Advance Ruling for high-volume shipments to ensure HS Code accuracy.
π£ Immediate Action:
π Contact a licensed customs broker + Provide Product Photos + Confirm Material Composition
π Ensure your Photo Negative Frames clear customs smoothly, minimize taxes, and maximize profit!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every cent of tax saved is pure profit!
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.