Picture Frame (Wall Display)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 7323940080 | 70.2% | CN | US | Official Doc |
| 7323980000 | 0.0% | CN | US | Official Doc |
| 3926905000 | 21.3% | CN | US | Official Doc |
AI Analysis
πΌοΈ Picture Frame (Wall Display)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: What Exactly is a "Picture Frame"?
A picture frame is a decorative border used to enclose a picture, photograph, mirror, or artwork. In international trade, its classification depends heavily on material composition and functional description. It is not a single HS code but a category spanning multiple chapters, primarily Chapter 39 (Plastics) and Chapter 73 (Iron/Steel).
β οΈ Critical Distinction:
- If the frame is made of plastics and described as "Frames or mounts for photographic slides" or general decorative frames β It often falls under Chapter 39.
- If the frame is made of metal (iron, steel, stainless steel) and used for household decoration or kitchenware-related items β It may fall under Chapter 73.
- Note: Wood frames usually fall under Chapter 44, but based on the provided<DATA>, we focus on Plastic and Metal classifications.
π¦ II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Material | Typical Use Case | Tax Status |
|---|---|---|---|---|
3926.90.50.00 |
Other articles of plastics: Frames or mounts for photographic slides | Plastics | Decorative photo frames, slide mounts | 0.0% |
7323.94.00.80 |
Table, kitchen or other household articles... of iron or steel: Enamelled | Iron/Steel (Enamelled) | Enamelled metal picture frames, decorative kitchenware-style frames | 50.0% |
7323.98.00.00 |
Table, kitchen or other household articles... of stainless steel: Cooking and kitchen ware: Other | Stainless Steel | Stainless steel frames (misclassified as kitchenware in some contexts) | Error |
π Key Insight:
- Plastic Frames (3926.90.50.00): Generally low-risk, low-tax.
- Metal Frames (7323.94.00.80): High-risk due to Section 301/IEEPA tariffs if from China.
- Stainless Steel (7323.98.00.00): Data shows "Error" in tax retrieval; requires manual verification.
π° III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
β Applicable Country: United States (US)
β Origin: China (CN) (Assumed based on typical high-tariff context in<DATA>)
β Effective Date: Current as per provided data
π― 1. 3926.90.50.00 β Plastic Frames or Mounts
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariffs (Section 301/IEEPA) | 0.0% |
| Total Tariff | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β Yes (if under $800) |
| Legal Basis | USITC:3926.90.50.00 β No additional footnote penalties |
π Explanation:
- Plastic frames are classified under "Other articles of plastics" that are not specifically exempted from tariffs.
- No additional tariffs apply to this HS code in the provided data, making it a cost-effective option for exporters.
- Note: Ensure the description explicitly states "Plastic" to avoid misclassification into metal categories.
π― 2. 7323.94.00.80 β Enamelled Iron/Steel Frames
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariffs (Section 301/IEEPA) | 50.0% (Steel, Aluminum, Copper Products Surcharge) |
| Total Tariff | 50.0% |
| Tax Calculation | CIF Value Γ 50% |
| De Minimis Eligibility | β No (High-value goods typically excluded or scrutinized) |
| Legal Basis | USITC:7323.94.00.80 β Footnote: Steel, Aluminum, Copper Products Surcharge: 50% |
π Explanation:
- This HS code covers enamelled iron or steel articles. If your picture frame is metal and has an enamel coating (common for decorative rustic frames), it falls here.
- High Tariff Alert: A 50% surcharge is applied under the "Steel, Aluminum, Copper Products Surcharge" clause.
- Risk: Misdeclaring a steel frame as plastic to avoid tariffs can lead to customs penalties, seizure, and legal action.
π― 3. 7323.98.00.00 β Stainless Steel Frames (Kitchenware Category?)
| Item | Content |
|---|---|
| Base Tariff | Error (Failed to retrieve) |
| Additional Tariffs | Error |
| Total Tariff | Unknown/Error |
| Recommendation | Manual Verification Required |
π Explanation:
- The provided data indicates a retrieval error for this HS code.
- Stainless steel items are often scrutinized for dual-use (household vs. industrial).
- If this frame is truly for "kitchenware" (e.g., a frame designed to hold menu boards in a restaurant), it may be subject to different rules.
- Action: Contact a customs broker to verify the current tariff for stainless steel household articles from China.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Explanation |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state Material (e.g., "100% PVC Plastic Frame" or "Enamelled Steel Frame") |
| β Product Photos | βοΈ | Show the frame material, coating (if any), and construction |
| β Material Certificate | βοΈ | For steel frames, prove if itβs "Enamelled" or "Stainless Steel" |
| β Packing List | βοΈ | Include net/gross weight, dimensions |
| β HS Code Declaration | βοΈ | Confirm if itβs 3926 (Plastic) or 7323 (Metal) |
β 2. Declaration Tips (Key Mantras)
π₯ "Material First, Function Second, Avoid Metal Traps!"
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Plastic Frame | 3926.90.50.00 - "Plastic Picture Frame" |
"Decorative Household Item" | May be misclassified β 50% tax |
| Enamelled Steel Frame | 7323.94.00.80 - "Enamelled Steel Frame" |
"Plastic Frame" | Fraud Alert: Seizure + Penalties |
| Stainless Steel Frame | 7323.98.00.00 (Verify) |
"Iron Frame" | Tax error β Delayed release |
β 3. Special Cases
| Situation | Handling Advice |
|---|---|
| Mixed Material Frames (e.g., Plastic front, Metal back) | Declare based on essential character. If plastic dominates β 3926. If metal dominates β 7323. |
| Enamelled Metal | Must specify "Enamelled" in description. Uncoated metal may fall under different subheadings. |
| Custom/Handmade Frames | Provide detailed craftsmanship description. Handmade items may have different duty treatments. |
| Frames with Glass/Mirror | If glass is integral, still classify as frame. If glass is separate, may require separate declaration. |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3926.90.50.00 (Plastic) |
0.0% | Lowest Cost |
| πΊπΈ USA | 7323.94.00.80 (Metal) |
50.0% | High Risk |
| π¨π³ China | 3926.90.50.00 |
5-10% | Import duty applies |
| πͺπΊ EU | 3926.90.50.00 |
6.5% | Standard MFN rate |
| πͺπΊ EU | 7323.94.00.80 |
6.5% | No additional tariffs |
π Conclusion:
- USA: Plastic frames are highly favorable (0% tariff). Metal frames are prohibitively expensive (50% tariff).
- EU/China: Tariffs are more balanced, but US tariffs are the primary concern for exporters.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring a Steel Frame as "Plastic" to avoid 50% tariff
π Consequence: Customs audit, penalty, seizure, and blacklisting.
β Error 2: Failing to specify "Enamelled" for metal frames
π Consequence: Misclassification under base metal rates, potential underpayment.
β Error 3: Using vague descriptions like "Wall Decor"
π Consequence: Customs may assign highest duty rate or hold shipment for inspection.
β Correct Practice:
"100% PVC Plastic Picture Frame, Decorative, Model XYZ, 8x10 inch"
"Enamelled Steel Picture Frame, Rustic Style, Model ABC, 11x14 inch"
π― VII. Conclusion: Smart Classification, Smart Savings
π― Key Takeaway:
πΉ Plastic Frames (
3926.90.50.00): 0% Tariff β Best for cost-sensitive markets.
πΉ Metal Frames (7323.94.00.80): 50% Tariff β Avoid unless unavoidable.
πΉ Always specify Material in commercial invoices.
πΉ Verify Stainless Steel (7323.98.00.00) status due to data error.
π Pro Tip:
If you are exporting to the USA, consider switching to plastic materials for frames to save 50% in tariffs. This is a significant competitive advantage.
π£ Immediate Action:
π Consult a Customs Broker for pre-classification.
π Ensure Material Disclosure on all shipping documents.
π Optimize Supply Chain to leverage 0% tariff plastics.
β¨ Professional Clearance, Precise Classification, Maximum Profit!
πΌ Every percent saved is pure profit.
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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.