Picture Frame Painting Set
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4414900000 | 21.4% | CN | US | Official Doc |
| 3926400090 | 15.3% | CN | US | Official Doc |
| 4414100000 | 21.4% | CN | US | Official Doc |
| 9602005080 | 20.2% | CN | US | Official Doc |
| 3926905000 | 21.3% | CN | US | Official Doc |
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AI Analysis
πΌοΈ Picture Frame Painting Set (Photorame & Painting Kit)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Picture Frame Painting Sets"?
A "Picture Frame Painting Set" is a composite product often used for artistic display, gift-giving, or DIY decoration. In international trade, it is typically classified based on the material of the frame, which constitutes the essential character of the item. The inclusion of painting supplies (canvas, brushes, paints) does not change the classification of the frame itself, provided the frame is the primary component.
Material-Based Classification: * Wooden Frames: Classified under Chapter 44 (Wood and articles of wood). * Plastic/Other Material Frames: Classified under Chapter 39 (Plastics and articles thereof). * Mixed/Processed Materials (Carved/Molded): Classified under Chapter 96 (Miscellaneous manufactured articles).
β οΈ Key Distinction Point:
- If the frame is primarily wooden and simple in structure β 4414.10 / 4414.90
- If the frame is plastic or primarily non-wooden β 3926.40 / 3926.90
- If the frame is carved, molded, or made of mineral/other processed materials β 9602.00
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material Basis |
|---|---|---|---|
4414.10.00.00 |
Wooden picture frames, meeting frame classification requirements | Simple wooden frames, standard gallery frames | β Wood |
4414.90.00.00 |
Wooden picture frame sets, used for painting or photo display | Complex wooden frames, painted/finished wood sets | β Wood |
3926.40.00.90 |
Decorative picture frame sets made of plastic or other non-metal materials | Plastic frames, acrylic frames, decorative resin frames | β Plastic/Non-metal |
3926.90.50.00 |
Plastic framed picture frame sets, classified as other plastic articles | Generic plastic frames not specifically listed elsewhere | β Plastic |
9602.00.50.80 |
Carved or molded picture frame sets made of processed wood, plastic, or mineral materials | Ornate, carved, molded, or mixed-material artistic frames | β Processed/Mixed |
π Key Reminder:
- All wooden frames (regardless of finish) generally fall under 4414. - Plastic frames fall under 3926 (either specific decorative items3926.40or general plastics3926.90). - Artistic/Carved frames with significant processing may fall under 9602.
π° III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Current tariffs including Section 301 (122 Clause) and IEEPA add-ons.
π― 1. 4414.90.00.00 & 4414.10.00.00 ββ Wooden Picture Frame Sets
| Item | Content |
|---|---|
| Base Tariff | 3.9% (Ad Valorem) |
| Section 301 (122 Clause) Additional Tariff | +7.5% |
| IEEPA Additional Tariff | +10% |
| Total Tariff Rate | 21.4% |
| Tax Calculation | CIF Value Γ 21.4% |
| De Minimis Eligibility | β Not Eligible (High tariff rate exceeds threshold) |
| Legal Basis Path | HTSUS:4414.10/4414.90 β USITC:Footnote 122 β IEEPA:9903.01.25 |
π Explanation:
- Base 3.9%: Standard MFN tariff for wood frames. - 7.5%: Additional tariff under Section 301, List 122 (specifically for certain wood products). - 10%: IEEPA tariff on Chinese goods. - Total 21.4%: Significant cost impact. Must be accounted for in pricing.
π― 2. 3926.40.00.90 ββ Plastic/Non-Metal Decorative Frame Sets
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Section 301 Additional Tariff | 0.0% |
| IEEPA Additional Tariff | +10% |
| Total Tariff Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | HTSUS:3926.40 β USITC:Footnote 122 (if applicable) β IEEPA:9903.01.25 |
π Note:
- Base 5.3%: Standard tariff for plastic decorative articles. - 0% Section 301: Plastic frames often benefit from lower Section 301 rates compared to wood. - 10% IEEPA: Still applies to Chinese origin. - Total 15.3%: Lower than wooden frames, making plastic frames more tax-efficient.
π― 3. 3926.90.50.00 ββ Other Plastic Framed Sets
| Item | Content |
|---|---|
| Base Tariff | 3.8% (Ad Valorem) |
| Section 301 Additional Tariff | +7.5% |
| IEEPA Additional Tariff | +10% |
| Total Tariff Rate | 21.3% |
| Tax Calculation | CIF Value Γ 21.3% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | HTSUS:3926.90 β USITC:Footnote 122 β IEEPA:9903.01.25 |
π Note:
- Similar to wooden frames, this category incurs the 7.5% Section 301 add-on, leading to a total of 21.3%.
π― 4. 9602.00.50.80 ββ Carved/Molded Frame Sets (Wood/Plastic/Mineral)
| Item | Content |
|---|---|
| Base Tariff | 2.7% (Ad Valorem) |
| Section 301 Additional Tariff | +7.5% |
| IEEPA Additional Tariff | +10% |
| Total Tariff Rate | 20.2% |
| Tax Calculation | CIF Value Γ 20.2% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | HTSUS:9602.00 β USITC:Footnote 122 β IEEPA:9903.01.25 |
π Note:
- Base 2.7%: Lowest base rate among options. - Total 20.2%: Due to the 7.5% Section 301 add-on, it is slightly cheaper than wooden frames (21.4%) but more expensive than simple plastic frames (15.3%).
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
β 1. Documentation Checklist (Missing One = Delay)
| Document | Mandatory | Description |
|---|---|---|
| β Product Composition List | βοΈ | Clearly state: Frame Material (%) + Painting Supplies (%) |
| β Product Photos | βοΈ | Show frame material, finish, and any carving/molding details |
| β Commercial Invoice | βοΈ | Must specify "Picture Frame Painting Set" and HS Code |
| β Packing List | βοΈ | Detail contents to prove it's a set, not separate items |
| β Material Declaration | βοΈ | Specify if wood is treated/painted, plastic type (PP/PS/ACRYLIC) |
β 2. Declaration Tips (Key Mantra)
π₯ βMaterial Dictates Code, Set Must Be Declared as One!β
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Wooden Frame Set | 4414.90.00.00 or 4414.10.00.00 |
Split into "Wood" + "Paint" β Complex & Risky |
| Plastic Frame Set | 3926.40.00.90 |
Declare as "Art Kit" β Incorrect, misses frame classification |
| Carved/Molded Set | 9602.00.50.80 |
Declare as 3926 β Underpaid tariff if deemed "processed" |
| Mixed Material Frame | 9602.00.50.80 (if processed) |
Guess based on value β High audit risk |
β 3. Special Situations Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Frames | Provide design sketches to prove "carved/molded" status for 9602 |
| Gift Sets with Canvas | Ensure the frame is the primary value driver; otherwise, customs may reclassify |
| Plastic vs. Resin | Resin often falls under 3926 or 9602; clarify material safety data sheet (MSDS) |
| Wood Type | If exotic wood, ensure CITES compliance (if applicable), though unlikely for standard frames |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (CN Origin) | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4414.90.00.00 / 3926.40.00.90 |
21.4% / 15.3% | None specific for frames | High tariffs due to Section 301 & IEEPA |
| π¨π³ China | 4414.90.00.00 / 3926.40.00.90 |
0% - 5% | None | Low import duties |
| πͺπΊ EU | 4414.90.00 / 3926.40.00 |
4% - 6% | CE (if electrical components) | No Section 301 equivalent |
| π¬π§ UK | 4414.90.00 / 3926.40.00 |
4% - 6% | UKCA (if applicable) | Post-Brexit tariffs |
| π―π΅ Japan | 4414.90.00 / 3926.40.00 |
3% - 5% | None | Favorable for decorative items |
π Conclusion:
- USA is the most tax-intensive market for these goods due to additional tariffs. - Plastic frames (3926.40) offer the best tariff advantage in the US (15.3%) compared to wood (21.4%). - Consider supply chain diversification (e.g., manufacturing in Vietnam/Mexico) to avoid IEEPA tariffs if shipping to the US.
π VI. Common Errors & Pitfall Avoidance Guide (Blood-Learn Lessons)
β Error 1: Declaring a "Picture Frame Set" as "Painting Supplies Only"
π Consequence: Misclassification β Customs may assess higher duties for "art supplies" or reject the declaration.
β Error 2: Splitting the set into "Frame" and "Paint Kit" for shipping
π Consequence: Increased handling, potential loss of set classification, higher total logistics cost.
β Error 3: Ignoring the "Carved/Molded" aspect for ornate frames
π Consequence: Under-declaring to 3926 instead of 9602 β Potential audit, back taxes, and penalties.
β Error 4: Not declaring "Section 301" compliant origin
π Consequence: If origin is China, failing to account for 7.5% + 10% tariffs β Profit margin collapse.
β Correct Practice:
"Decorative Picture Frame Painting Set: Wooden Frame (Painted), Includes 1 Canvas, 2 Brushes, 6 Oil Paints. HS Code: 4414.90.00.00. Origin: China."
π― VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
π― Remember the Mantra:
πΉ "Material Defines Code, Set Must Be Whole, Wood is 21%, Plastic is 15%, Don't Guess, Consult Pro!"
πΉ "HS Code is Life, Tariff Difference is Profit, Wrong Declaration is Penalty!"
π Pro Tip:
If your Picture Frame Painting Sets are manufactured in Vietnam, Mexico, Thailand, or Malaysia, you may be eligible for IEEPA Exemptions or lower Section 301 rates.
Recommend Applying for Advance Ruling if importing large volumes to ensure clearance certainty.
π£ Act Now:
π Contact a professional customs broker + Provide Product Photos + Apply for HS Code Advance Ruling
π Let your Picture Frame Painting Sets Clear Smoothly, Expand Globally, Double Profits!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Cent of Your Cost Deserves Precise Calculation!
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.