Photo Slide Mounting Plastic Frames
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926905000 | 21.3% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926904800 | 13.4% | CN | US | Official Doc |
AI Analysis
πΌοΈ Photo Slide Mounting Plastic Frames
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π Part I: Product Definition & Classification: Do You Really Understand "Plastic Picture Frames"?
Plastic picture frames, specifically those designed for photo slides, are essential accessories in the photography and archival industry. In international trade, their classification depends heavily on their specific purpose and material composition. They generally fall under Chapter 39 (Plastics and Articles Thereof).
β οΈ Key Distinction Point:
- If the frame is specifically designed for photo slides or photographic films β Classified under 3926.90.50.00
- If it is a generic plastic frame for albums or general photos without slide-specific features β Classified under 3926.90.48.00 or 3926.90.99.89 depending on granularity.
π¦ Part II: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Total Tax Rate | Tax Detail Breakdown |
|---|---|---|---|---|
3926.90.50.00 |
Plastic frame, material: plastic, purpose: for mounting photo slides | Slide mounts, photogrphic slide holders | 21.3% | Base Tariff: 3.8%, Retaliatory Tariff: 7.5%, Section 122 Tariff: 10% |
3926.90.99.89 |
Plastic frame, material: plastic, belongs to "Other plastic articles" | Generic plastic frames, non-specific use | 22.8% | Base Tariff: 5.3%, Retaliatory Tariff: 7.5%, Section 122 Tariff: 10% |
3926.90.48.00 |
Plastic frame, material: plastic, purpose: for albums or photo frames | Album inserts, standard photo frames | 13.4% | Base Tariff: 3.4%, Retaliatory Tariff: 0.0%, Section 122 Tariff: 10% |
π Important Reminder:
- Specificity Matters: The US Customs and Border Protection (CBP) prioritizes specific use. If the product is explicitly designed for slides (small format, specific mounting holes), 3926.90.50.00 is the most accurate code, avoiding the higher "Other" category.
- Retaliatory Tariff Variance: Notice that3926.90.48.00has a 0% Retaliatory Tariff, while others have 7.5%. This significant difference means incorrect classification can lead to unexpected costs or audits.
- Section 122 Tariff: All listed codes include a 10% Section 122 Tariff, which is a fixed add-on for most plastic articles from China.
π° Part III: 2026 Latest Tariff Rate Explanation (Including Surtaxes)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025+ (Current regulations)
π― 1. 3926.90.50.00 ββ Plastic Frame for Photo Slides (Specific Purpose)
| Item | Content |
|---|---|
| Base Tariff | 3.8% (Ad Valorem) |
| Retaliatory Tariff (Section 301/Trade War) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 21.3% |
| Tax Calculation | CIF Value Γ 21.3% |
| De Minimis Exemption? | β No (Deemed Commercial Import) |
| Legal Basis Path | HTSUS:3926.90.50.00 β Section 122 (19 U.S.C. 1304 note) β Retaliatory Tariff Lists |
π Explanation:
- This is the targeted classification for slide mounting frames.
- The total rate of 21.3% is relatively moderate compared to generic plastic goods.
- Critical: Ensure your product description explicitly mentions "for photo slides" to justify this lower base tariff and specific subheading.
π― 2. 3926.90.99.89 ββ Other Plastic Frames (Generic/Unspecified)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Retaliatory Tariff (Section 301/Trade War) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption? | β No |
| Legal Basis Path | HTSUS:3926.90.99.89 β Section 122 β Retaliatory Tariff Lists |
π Note:
- This is the catch-all category for plastic frames not specified elsewhere.
- It has the highest base tariff (5.3%) among the three options.
- Use this only if the product is truly generic and cannot be classified as specific for slides or albums.
π― 3. 3926.90.48.00 ββ Plastic Frames for Albums/Photo Frames (Specific Purpose)
| Item | Content |
|---|---|
| Base Tariff | 3.4% (Ad Valorem) |
| Retaliatory Tariff (Section 301/Trade War) | 0.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Exemption? | β No |
| Legal Basis Path | HTSUS:3926.90.48.00 β Section 122 |
π Strategic Insight:
- This code offers the lowest total tax rate (13.4%) due to the 0% Retaliatory Tariff.
- However, it is restricted to albums or general photo frames.
- Risk: If your product is clearly for slides (small, rectangular, specific mounting), customs may reject this code and force reclassification to3926.90.50.00or3926.90.99.89, leading to back taxes and penalties.
- Recommendation: Only use this code if the product is a standard photo frame (larger, no slide-specific mounting holes) and not a slide mount.
π οΈ Part IV: Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
β 1. Required Document Checklist (Non-Negotiable)
| Document | Mandatory | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must detail dimensions, material (PP/PS/Acrylic), and intended use (e.g., "For 35mm Photo Slides") |
| β Product Photos (Clear) | βοΈ | Show mounting holes, size, and any branding. Must match HS Code description. |
| β Commercial Invoice | βοΈ | Description must be precise: "Plastic Photo Slide Mount" or "Plastic Picture Frame". Avoid vague terms like "Plastic Goods". |
| β Packing List | βοΈ | Ensure quantity and weight match invoice. |
| β Material Declaration | βοΈ | Specify plastic type (e.g., Polystyrene, Polypropylene) as it affects base tariff. |
β 2. Declaration Tips (Key Mantras)
π₯ "Be Specific, Be Accurate, Avoid 'Other'!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Slide Mounts (Small, for 35mm slides) | 3926.90.50.00 - "Plastic Frame for Photo Slides" |
Declare as "Picture Frame" β Risk of 3926.90.99.89 (22.8%) |
| Standard Photo Frames (Larger, for prints) | 3926.90.48.00 - "Plastic Photo Frame for Albums" |
Declare as "Slide Mount" β Risk of audit for misclassification |
| Generic Plastic Frames (No specific use) | 3926.90.99.89 - "Other Plastic Frame" |
Claim slide-specific features without proof β Penalties |
| Mixed Shipments | Split declaration | Lumping slides and standard frames together β Customs breakdown |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Frames | Provide client drawings showing slide-specific mounting slots to justify 3926.90.50.00. |
| Bamboo/Wood Frames with Plastic Parts | If plastic is >50% by value, still classified under Ch 39. Be careful with mixed material claims. |
| Set Kits (Frame + Matting) | If sold as a set, classify by the essential character. If frame is dominant, Ch 39. |
| Pre-Import Ruling | Highly recommended for large volumes. Apply for a Binding Ruling from CBP to lock in the HS Code and avoid future disputes. |
π Part V: Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3926.90.50.00 |
21.3% (for slides) | None specific | High scrutiny on plastic products. Section 122 applies. |
| πͺπΊ EU | 3926.90.97 |
~6.5% + VAT | CE (if applicable) | No retaliatory tariffs. VAT varies by country. |
| π¨π³ China | 3926.90.90 |
6.5% | CCC (if applicable) | Import duty + VAT (13%). |
| π¬π§ UK | 3926.90.99 |
6.5% | UKCA | Post-Brexit, similar to EU but separate rules. |
π Conclusion:
- USA is the most complex market due to Section 122 and Retaliatory Tariffs.
- Correct HS Code selection can save 7.5%β9.4% in total taxes.
- EU/UK do not impose these specific US surcharges, making them more straightforward.
π Part VI: Common Errors & Pitfall Avoidance (Lessons Learned)
β Error 1: Declaring "Slide Mounts" as "General Plastic Frames" (3926.90.99.89)
π Consequence: Pay 22.8% instead of 21.3%. Small difference, but sets a bad precedent for future audits.
β Error 2: Declaring "Standard Photo Frames" as "Slide Mounts" (3926.90.50.00)
π Consequence: Customs may detect mismatch (e.g., frame size too large for 35mm slides) and reclassify to 3926.90.99.89 (22.8%) or audit the shipment.
β Error 3: Vague Description ("Plastic Frame")
π Consequence: Customs will assign the "Other" category (3926.90.99.89) by default, leading to the highest tax rate.
β Error 4: Ignoring Section 122 Tariff
π Consequence: Budgeting errors. Remember, 10% is added to all these codes. Do not calculate base tax only.
β Correct Practice:
"Plastic Photo Slide Mount, 35mm, PP Material, Black, 100pcs/Box, HTS 3926.90.50.00"
π― Part VII: Conclusion: Precision Classification, Profit Protection!
π― Remember the Mantra:
πΉ "Slides go to 50.00, Albums go to 48.00, Generic goes to 99.89!"
πΉ "10% Section 122 is always on, don't forget it!"
πΉ "Be specific, save taxes, avoid audits!"
π Pro Tip:
For large-scale imports, apply for a CBP Binding Ruling before shipment. It provides legal certainty and prevents costly post-clearance adjustments.
π£ Immediate Action:
π Consult a licensed customs broker + Provide product samples + Apply for pre-classification
π Ensure smooth clearance, minimize tax liability, and maximize profit margins!
β¨ Professional clearance starts with precise classification!
πΌ Every cent counts in international trade!
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.