Picture Frame
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 8306300000 | 87.7% | CN | US | Official Doc |
| 4414900000 | 21.4% | CN | US | Official Doc |
| 8306290000 | 10.0% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 8480718045 | 38.1% | CN | US | Official Doc |
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AI Analysis
πΌοΈ Picture Frames (Photo & Art Frames)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π Part I: Product Definition & Classification: Do You Really Know "Picture Frames"?
In international trade, "Picture Frames" are not a single commodity. Their classification depends entirely on Material, Structure, and Usage. Misclassification can lead to massive tariff shocks due to recent US trade policies (Section 301, Section 232, and IEEPA).
Key Distinctions: 1. Metal Frames: Often fall under Chapter 83 (Base Metal Articles). High risk of "Aluminum/Steel" add-on tariffs. 2. Wooden Frames: Fall under Chapter 44 (Wood and Articles of Wood). Moderate risk. 3. Plastic Frames: Fall under Chapter 39 (Plastics). Moderate risk. 4. Molds/Tools: If you are shipping the tool to make frames, not the frame itself, it falls under Chapter 84.
β οΈ Critical Alert:
- If the frame is made of Metal (Iron, Steel, Aluminum), it triggers Section 232 (Steel/Aluminum) + Section 301 tariffs, potentially reaching 89.5%!
- If it is Wood or Plastic, the tariff burden is significantly lower but still subject to Section 301 and IEEPA surcharges.
π¦ Part II: HS Code Classification Details (2026 Latest Tariff Rules)
Based on the provided data, here are the four primary classifications for Picture Frames:
| HS Code | Product Description | Material Inference | Key Usage |
|---|---|---|---|
| 8306.30.00.00 | Frames of Base Metal | Metal (Iron/Steel/Aluminum) | Metal decorative frames |
| 4414.90.00.00 | Wooden Picture Frames | Wood | Wooden art/photo frames |
| 8306.29.00.00 | Other Base Metal Frames | Metal (Lesser/Knick-knacks) | Decorative metal frames (excl. 8306.30) |
| 3926.90.99.89 | Plastic Picture Frames | Plastic | PVC/Resin/Plastic photo frames |
| 8480.71.80.45 | Frame Molds (Not the Frame) | Metal/Industrial | Molds used to manufacture frames |
π Focus Explanation:
- 8306.30.00.00: Specifically for base metal frames. This is the most dangerous HS code for US imports due to overlapping tariffs.
- 4414.90.00.00: The standard for wooden frames. Lower risk profile.
- 8480.71.80.45: Do not use this for finished frames. This is for the mold or matrix used in production. Shipping a finished frame under this code will cause customs delays and reclassification.
π° Part III: 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025/2026 Import Period
π― 1. 8306.30.00.00 ββ Base Metal Frames (HIGH RISK)
| Item | Content |
|---|---|
| Base Rate | 2.7% |
| Section 301 Add-on | +25.0% |
| Section 122/IEEPA | +10.0% |
| Section 232 (Steel/Aluminum) | +50.0% |
| Total Tax Rate | 87.7% |
| Tax Calculation | CIF Value Γ 87.7% |
| De Minimis Exemption? | β NO (High-risk category) |
| Legal Basis Path | USITC:8306.30.00.00 β FOOTNOTE:232 β FOOTNOTE:301 β FOOTNOTE:122 |
π Explanation:
- This is the worst-case scenario. The 50% tariff comes from Section 232 (National Security imports of Steel/Aluminum).
- Combined with 25% (Section 301), 10% (IEEPA/122 Clause), and 2.7% base, the total hit is 87.7%.
- Recommendation: Avoid shipping metal frames from China to the US unless the margin is extremely high. Consider sourcing from Vietnam/Mexico for IEEPA exemption.
π― 2. 4414.90.00.00 ββ Wooden Picture Frames (LOW-MEDIUM RISK)
| Item | Content |
|---|---|
| Base Rate | 3.9% |
| Section 301 Add-on | +7.5% |
| Section 122/IEEPA | +10.0% |
| Total Tax Rate | 21.4% |
| Tax Calculation | CIF Value Γ 21.4% |
| De Minimis Exemption? | β NO (Generally, wood products from China are subject to scrutiny) |
| Legal Basis Path | USITC:4414.90.00.00 β FOOTNOTE:301 β FOOTNOTE:122 |
π Explanation:
- Wood frames do not trigger the 50% Section 232 steel/aluminum tariff.
- The 7.5% is likely a specific Section 301 subset or reduced rate for certain wood articles.
- 21.4% is a manageable cost for wooden decor items.
π― 3. 8306.29.00.00 ββ Other Base Metal Frames (MEDIUM RISK)
| Item | Content |
|---|---|
| Base Rate | 0.0% |
| Section 301 Add-on | 0.0% |
| Section 122/IEEPA | +10.0% |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value Γ 10.0% |
| De Minimis Exemption? | β NO |
| Legal Basis Path | USITC:8306.29.00.00 β FOOTNOTE:122 |
π Explanation:
- This HS code covers "Other" base metal articles (knick-knacks, ornaments).
- Interestingly, it shows 0% Base and 0% Section 301 in this specific dataset (possibly due to specific exclusion lists or HTS sub-classification nuances).
- However, it still carries the 10% IEEPA/122 Clause tariff.
- Verdict: Lower than 8306.30, but still metal. Verify if your specific metal frame fits "Frames and Picture Frames" (8306.30) vs "Other" (8306.29). Customs often challenges this down to 8306.30.
π― 4. 3926.90.99.89 ββ Plastic Picture Frames (LOW-MEDIUM RISK)
| Item | Content |
|---|---|
| Base Rate | 5.3% |
| Section 301 Add-on | +7.5% |
| Section 122/IEEPA | +10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption? | β NO |
| Legal Basis Path | USITC:3926.90.99.89 β FOOTNOTE:301 β FOOTNOTE:122 |
π Explanation:
- Plastic frames are classified as "Other Articles of Plastics."
- Similar to wood, it does not attract the 50% Steel/Aluminum tariff.
- 22.8% is comparable to wood frames.
π― 5. 8480.71.80.45 ββ Frame Molds (INDUSTRIAL USE ONLY)
| Item | Content |
|---|---|
| Base Rate | 3.1% |
| Section 301 Add-on | +25.0% |
| Section 122/IEEPA | +10.0% |
| Total Tax Rate | 38.1% |
| Tax Calculation | CIF Value Γ 38.1% |
| De Minimis Exemption? | β NO |
| Legal Basis Path | USITC:8480.71.80.45 β FOOTNOTE:301 β FOOTNOTE:122 |
π Explanation:
- This is for MOLDS. If you are a factory shipping molds to a US partner for production, this applies.
- Do NOT use this for consumer picture frames.
- 38.1% is high, but lower than the 87.7% on metal frames.
π οΈ Part IV: Customs Clearance Practical Advice (Battle-Tested Guide)
β 1. Document Checklist (Non-Negotiable)
| Document | Required? | Notes |
|---|---|---|
| β Product Photos | βοΈ | Must clearly show material (wood grain, plastic texture, metal sheen). |
| β Material Declaration | βοΈ | Explicitly state: "100% Wood," "ABS Plastic," or "Stainless Steel." |
| β Commercial Invoice | βοΈ | Must match HS Code exactly. Do not use generic "Home Decor." |
| β Packing List | βοΈ | List quantities and weights. |
| β Certificate of Origin (CO) | βοΈ | Critical for verifying non-Chinese origin if seeking IEEPA exemption. |
| β Structure Diagram | βοΈ | For Molds (8480), provide technical drawings. |
β 2. Declaration Tips (Key Mantras)
π₯ "Material Defines Code, Code Defines Tax!"
| Scenario | Correct HS Code | Error Consequence |
|---|---|---|
| Wood Frame | 4414.90.00.00 |
Reporting as Plastic β 22.8% vs 21.4% (Minor) |
| Metal Frame | 8306.30.00.00 |
Reporting as "Decoration" β Risk of 89.5% Audit |
| Plastic Frame | 3926.90.99.89 |
Reporting as Wood β Customs rejection |
| Mold | 8480.71.80.45 |
Reporting as Frame β Delay + Retrospective Tax |
π Warning:
- For Metal Frames, Customs Officers are highly sensitive to Section 232. If you declare8306.29to avoid the 50% tariff, be prepared to prove it is NOT a standard "Frame" but a "Knick-knack/Ornament." Failure leads to reclassification to8306.30+ penalties.
β 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Hybrid Frames (Wood + Metal Trim) | Usually classified by Essential Character (Wood). Declare as 4414. Provide photos showing wood is primary. |
| OEM Custom Frames | Ensure the invoice lists the Brand and Model. If for a US brand, ensure itβs not being used to obscure origin. |
| Shipments from Vietnam/Mexico | Apply for IEEPA Exemption. Tariffs may drop to Base Rate only (e.g., 2.7% for metal, 3.9% for wood). This saves ~10% on ALL codes. |
| Molds for Export | Clearly mark as "MOLD - NOT FOR CONSUMER USE" on invoice and packaging. |
π Part V: Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Estimated Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4414 (Wood) / 3926 (Plastic) |
21.4% - 22.8% Metal: 87.7% |
FCC (if electronic), Prop 65 | Metal is prohibitive. |
| π¨π³ China (Import) | 4414 / 8306 |
5% - 10% | N/A | No Section 301/232. |
| πͺπΊ EU | 4414 / 7326 |
4.5% - 6.0% | CE, REACH | No high add-on tariffs. |
| π¬π§ UK | 4414 / 7326 |
4.0% - 6.0% | UKCA | Post-Brexit rules apply. |
| π¦πΊ Australia | 4414 / 3926 |
5.0% | ACCC | Standard rates. |
π Conclusion:
- The USA is the most hostile market for Metal Picture Frames from China.
- Wood and Plastic frames are commercially viable with ~22% duty.
- Strategy: Shift supply chain to Southeast Asia (Vietnam/Thailand) to escape IEEPA/Section 301 if possible.
π Part VI: Common Errors & Pitfalls (Lessons Learned)
β Error 1: Classifying Metal Frames under 8306.29 to avoid the 50% Steel Tariff.
π Consequence: Customs reclassifies to 8306.30 + 50% back-taxes + fines.
β
Fix: If itβs a frame, itβs 8306.30. Accept the cost or change material/origin.
β Error 2: Shipping Wooden Frames but declaring as 3926 (Plastic) for cheaper base rate.
π Consequence: Physical inspection reveals wood. Delay, storage fees, and potential fraud allegations.
β
Fix: Declare accurately based on material.
β Error 3: Using 8480 (Molds) for finished frames to try to qualify for different treatment.
π Consequence: Immediate rejection. "Not a mold."
β
Fix: Reserve 8480 strictly for industrial tooling.
π― Part VII: Conclusion: Professional Declaration, Save Costs!
π― Remember the Mantra:
πΉ "Wood & Plastic = ~22%. Metal = ~88% (or 10% if lucky, but risky). Mold = 38%."
πΉ "Material is King. Origin is Queen. HS Code is the Crown."
π Pro Tip:
If your frames are originally manufactured in Vietnam, Thailand, or Mexico, you may qualify for IEEPA Exemptions, reducing the 10% surcharge.
Recommendation:
π Get an Advance Ruling from US Customs if you have large metal frame shipments.
π Switch Materials (e.g., Bamboo/Wood instead of Metal) to avoid the Section 232 disaster.
β¨ Professional Clearance Starts with Precise Classification!
πΌ Your Profit Margin Depends on Your HS Code!
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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.