Photo Slide Plastic Frame
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926905000 | 21.3% | CN | US | Official Doc |
| 3926904800 | 13.4% | CN | US | Official Doc |
| 9003110000 | 20.0% | CN | US | Official Doc |
| 9003190000 | 17.5% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
AI Analysis
πΌοΈ Photo Slide Plastic Frame (Plastic Photo Frames)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What Exactly is a "Photo Slide Plastic Frame"?
A "Photo Slide Plastic Frame" is a decorative or functional accessory made primarily of plastic, designed to hold, display, or organize photographic slides, prints, or small pictures. In international trade, the classification depends heavily on whether the item is strictly for photo slides (often small, standardized formats) or general photo albums/frames.
β οΈ Key Distinction Point:
- If specifically designed for photo slides (e.g., 35mm slides, postcards) β Typically classified under 3926.90.50.00.
- If used for general photo albums or standard photo frames β Classified under 3926.90.48.00.
- If itβs a generic plastic article without specific framing function β Classified under 3926.90.99.89.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Application Scenario | Total Tax Rate (CNβUS) | Tax Breakdown |
|---|---|---|---|---|
3926.90.50.00 |
Plastic Frame for Photo Slides: Material: Plastic; Use: For mounting photo slides or frames. | Specialized slide mounts, 35mm slide holders, professional slide organizers. | 21.3% | Base: 3.8%, Section 301: 7.5%, Section 122: 10% |
3926.90.48.00 |
Plastic Frame (Album/Photo): Material: Plastic; Use: For photo albums or general photo frames. | Standard plastic photo frames, album pages, scrapbook holders. | 13.4% | Base: 3.4%, Section 301: 0.0%, Section 122: 10% |
3926.90.99.89 |
Other Plastic Articles: Material: Plastic; Use: Other plastic products not specified elsewhere. | Generic plastic holders, non-specific plastic decor, miscellaneous plastic goods. | 22.8% | Base: 5.3%, Section 301: 7.5%, Section 122: 10% |
π Critical Reminder:
- Do NOT misclassify as eyewear frames. Items under 9003 are for spectacles/glasses, not photos. See below for clarification. - Section 122 Tariff (10%) applies to most plastic consumer goods from China (effective since late 2025/2026 depending on specific rollout). - Section 301 Tariff (7.5% or 0%) varies by subheading. 3926.90.48.00 is exempt from Section 301, while 3926.90.50.00 is subject to it.
π° III. 2026 Latest Tariff Rate Detailed Explanation (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Time: Current rates apply as of 2026 import cycles
π― 1. 3926.90.50.00 ββ Plastic Frame for Photo Slides
| Item | Content |
|---|---|
| Base Tariff | 3.8% (ad valorem) |
| Section 301 Surcharge | +7.5% (Applied to specific plastic art goods under 3926.90.50) |
| Section 122 Surcharge | +10% (New tariff on certain plastic articles) |
| Total Effective Tax Rate | 21.3% |
| Tax Calculation | CIF Value Γ 21.3% |
| De Minimis Eligibility | β No (De minimis exemption does not apply to goods subject to Section 301/122 tariffs) |
| Legal Basis Path | HTSUS:3926.90.50.00 β Section 301: Footnote 9903.88 β Section 122: USITC Rule |
π Explanation:
- This code is for specialized photo slide frames.
- The 7.5% Section 301 tariff is critical here; many plastic goods were previously exempt or lower, but this subheading retains the surcharge.
- Total 21.3% is a significant cost factor. Misclassification as3926.90.48.00(13.4%) could lead to severe penalties if audited.
π― 2. 3926.90.48.00 ββ Plastic Frame (Album/Photo)
| Item | Content |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Surcharge | 0.0% (Exempt from Section 301) |
| Section 122 Surcharge | +10% |
| Total Effective Tax Rate | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Eligibility | β No (Due to Section 122) |
| Legal Basis Path | HTSUS:3926.90.48.00 β Section 122: USITC Rule |
π Note:
- This is the most tax-efficient classification for general plastic photo frames/albums.
- No Section 301 makes this 7.9% cheaper than3926.90.50.00.
- Ensure your product description matches "photo album/frame" use, not "slide mount," to qualify.
π― 3. 3926.90.99.89 ββ Other Plastic Articles
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10% |
| Total Effective Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β No |
| Legal Basis Path | HTSUS:3926.90.99.89 β Section 301 β Section 122 |
π Warning:
- This is the "catch-all" category. Avoid using it if your product fits50.00or48.00.
- It has the highest tax rate (22.8%) due to higher base tariff + all surcharges.
β οΈ IV. Important Correction: NOT Spectacle Frames
π« Do NOT confuse with Eyewear:
- HS Code9003.11.00.00(Plastic Spectacle Frames): 20.0% Tax
- HS Code9003.19.00.00(Other Plastic Spectacle Frames): 17.5% Tax
- Use Only If: The item is specifically for glasses, not photos. Misdeclaring a photo frame as a spectacle frame will result in rejection or penalties.
π οΈ V. Customs Clearance Practical Advice (Combat Pitfall Guide)
β 1. Required Documentation Checklist
| Document | Mandatory | Description |
|---|---|---|
| β Product Description | βοΈ | Must specify: "Plastic Frame for Photo Slides" or "Plastic Photo Album Frame" |
| β Material Declaration | βοΈ | Explicitly state: "100% Plastic" (e.g., PVC, Acrylic, ABS) |
| β Intended Use Statement | βοΈ | "For holding 35mm slides" OR "For holding photographs/albums" |
| β Commercial Invoice | βοΈ | Clear HS Code reference |
| β Packing List | βοΈ | Show contents clearly (no hidden accessories that change classification) |
| β Photos | βοΈ | Show the item holding a slide/photo, not a glass lens |
β 2. Declaration Strategy (Key Mantra)
π₯ "Define Use, Specify Material, Avoid Ambiguity!"
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| 35mm Slide Holder | 3926.90.50.00 β Plastic frame for photo slides |
"Plastic Picture Holder" β Risk of misclassification |
| Standard Photo Frame | 3926.90.48.00 β Plastic photo frame/album |
"Plastic Frame" β Risk of 99.89 (22.8%) |
| Glass/Plastic Mixed | Check if glass is primary β May shift to 70 |
Assume plastic β Wrong code |
| Eyewear Frame | 9003.11.00.00 |
"Photo Frame" β Immediate rejection |
β 3. Special Cases Handling
| Situation | Advice |
|---|---|
| Mixed Materials | If frame has significant metal parts, it may shift to 73 or 83. Pure plastic stays in 3926. |
| Gift Sets | If sold with photos/slides, declare the frame as primary function. |
| OEM Custom Shapes | Still 3926.90.48.00 or 50.00 if use is clear. Provide design specs. |
| Section 122 Impact | Remember: All plastic consumer goods from China now face +10% under Section 122. Budget accordingly. |
π VI. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tax Rate (China Origin) | Key Notes |
|---|---|---|---|
| πΊπΈ USA | 3926.90.48.00 |
13.4% | Best for general frames. 50.00 is 21.3%. |
| π¨π³ China | 3926.90.48.00 |
~5-7% | Import duty varies; no Section 301/122. |
| πͺπΊ EU | 3926.90.97 |
~6.5% | No Section 301/122 equivalent. |
| π¬π§ UK | 3926.90.97 |
~6.5% | Post-Brexit tariff alignment with EU. |
| π¨π¦ Canada | 3926.90.90 |
~5% | FTA may reduce to 0% if eligible. |
π Conclusion:
- USA has the highest effective tax burden due to Section 301 + Section 122.
- Choosing3926.90.48.00over3926.90.50.00saves 7.9% in taxes for general photo frames.
- Section 122 (+10%) is now unavoidable for most plastic imports from China.
π VII. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Classifying a photo frame as spectacle frame (9003)
π Consequence: Rejection, penalty, and potential seizure. Photo frames β Eyewear.
β Error 2: Using 3926.90.99.89 for a specific photo frame
π Consequence: Paying 22.8% instead of 13.4%. Overpaying by 9.4%!
β Error 3: Ignoring Section 122
π Consequence: Underestimating landed cost by 10%. Budget planning failure.
β Error 4: Vague description: "Plastic Holder"
π Consequence: Customs may default to highest tariff or request additional info β Delay.
β Correct Approach:
"Plastic Photo Frame, Model XYZ, for 4x6 Photos, 100% PVC, No Glass Parts, Brand ABC"
π― VIII. Conclusion: Precision in Classification Saves Money!
π― Remember the Mantra:
πΉ "Slide Frame β 50.00 (21.3%) | Photo Frame β 48.00 (13.4%) | Generic β 99.89 (22.8%)"
πΉ "Section 122 adds 10% to ALL plastics from CN. Section 301 adds 7.5% to 50.00 only."
π Pro Tip:
If your product can be described as "Photo Album Accessory" or "General Photo Frame", strongly consider 3926.90.48.00 for tax savings.
Ensure your commercial invoice and product labeling clearly state "For Photos" and NOT "For Glasses."
π£ Immediate Action:
π Confirm HS Code with your freight forwarder
π Declare accurately to avoid Section 122 penalties
πΌ Save 7.9% by choosing the right subheading!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Percent Counts in Landed Cost!
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.