🖼️ Picture Frame Set (Decorative Frame Sets)

🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy

📌 One Product, Five Classifications: Why the Material Matters!

A "Picture Frame Set" is not a single entity in the eyes of Customs. Its classification depends entirely on what it is made of and how it is manufactured. Misclassification can lead to significant duty disparities (from 15.3% to 21.4%) and potential customs penalties.

This guide breaks down the 5 most common HS Codes for Picture Frame Sets imported into the United States, detailing the tax implications and clearance strategies.

📦 Two. HS Code Classification Details (2026 Latest Tariff Authority)

Based on the provided data, here are the specific classifications for Picture Frame Sets:

🔍 Key Distinction:
- Wood vs. Plastic: Wood frames (Chapter 44) generally face higher base duties in some contexts but are distinct from plastics (Chapter 39).
- Plain vs. Carved/Molded: If the frames are intricately carved or molded, they may fall under Chapter 96 (9602), which sometimes offers a slightly lower total tax rate despite being a "worked" product.
- Set Composition: If the set contains mixed materials, customs may classify based on the essential character (usually the frame material) or require splitting the declaration.

💰 Three. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Add-ons)

✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Validity: Tariffs include Section 301 (122-Clause) Additional Tariffs and Section 232/Based on specific trade remedies.

🎯 1. Wooden Frame Sets: 4414.90.00.00 & 4414.10.00.00

📌 Explanation:
- Wood products from China are subject to multiple layers of additional tariffs.
- The 122-Clause (Section 122) applies specifically to certain imports under Section 122 of the Trade Expansion Act of 1962.
- Total Effective Duty: 21.4%. This is a high-duty category compared to some plastics.

🎯 2. Plastic Decorative Frames: 3926.40.00.90

📌 Note:
- Plastic decorative frames have a higher base rate (5.3%) but NO Section 301 additional tariff (0.0%).
- Only the 122-Clause (10%) applies.
- Total Effective Duty: 15.3%. This is 6.1% lower than wooden frames. Consider switching materials if possible!

🎯 3. Carved/Molded Frames: 9602.00.50.80

📌 Note:
- Carved or molded frames have the lowest base tariff (2.7%).
- However, they still incur both Section 301 (7.5%) and Section 122 (10%) additional tariffs.
- Total Effective Duty: 20.2%. Slightly cheaper than standard wooden frames, but more complex to declare.

🎯 4. Other Plastic Articles: 3926.90.50.00

📌 Note:
- This is a "catch-all" for plastic items not specifically listed elsewhere (like decorative frames).
- Total Effective Duty: 21.3%. Very similar to wooden frames.
- Recommendation: Avoid this code if your product fits 3926.40.00.90 (Plastic Decorative Frames), as it saves 6%.

🛠️ Four. Customs Clearance Practical Advice (Avoid Pitfalls)

✅ 1. Document Checklist (Must-Provide)

✅ 2. Declaration Tips (Critical Keywords)

🔥 "Material First, Structure Second, Set Clearly!"

✅ 3. Special Cases

🌍 Five. Global Market Comparison (2026 Latest)

📌 Conclusion:
- USA is the most complex market due to additional tariffs (Section 301, 122).
- Plastic decorative frames (3926.40.00.90) offer the best cost advantage (15.3% vs 21.4% for wood).
- Carved/Molded frames (9602.00.50.80) offer a slight saving over standard wood (20.2% vs 21.4%) but are harder to declare.

📌 Six. Common Errors & Pitfalls (Blood-Learning Lessons)

❌ Error 1: Declaring Wooden Frames as 3926.40.00.90 (Plastic)
👉 Consequence: Customs audit → Rejection → Penalties + Back Taxes
👉 Fix: Accurately identify material. If >50% wood, use Chapter 44.

❌ Error 2: Declaring Carved Frames as 4414.90.00.00 (Standard Wood)
👉 Consequence: Misclassification → 21.4% vs 20.2% → Unnecessary cost increase.
👉 Fix: If frames are intricately carved or molded, declare under 9602.00.50.80.

❌ Error 3: Not Specifying "Set" in Description
👉 Consequence: Customs may treat each frame individually → Complex valuation → Delayed clearance.
👉 Fix: Clearly state "Picture Frame Set" and include the number of pieces in the set.

❌ Error 4: Ignoring Section 122 Tariff
👉 Consequence: Unexpected 10% additional duty → Profit margin erosion.
👉 Fix: Always check if Section 122 applies to the specific HS Code.

✅ Correct Practice:

"Wooden Picture Frame Set, 5-piece, unfinished, for home decor. HS Code: 4414.90.00.00. Total Duty: 21.4%."

🎯 Seven. Conclusion: Smart Classification, Maximum Profit!

🎯 Remember the Golden Rules:

🔹 "Material Determines Code: Wood=44, Plastic=39, Carved=96."
🔹 "Plastic Decorative Frames Save Money: 15.3% vs 21.4%."
🔹 "Always Account for Section 122: 10% is Universal for Many Categories."
🔹 "Accurate Declaration Prevents Audits: Photos + Material Breakdown are Key."

📌 Pro Tip:
If you are importing into the US, consider switching from wooden to plastic decorative frames (3926.40.00.90) to save 6.1% in tariffs.
If frames must be wood, ensure they are not carved/molded unless you can prove they qualify for 9602.00.50.80 (20.2%).

📣 Immediate Action:

📞 Contact a licensed customs broker.
📸 Provide clear product photos.
📄 Declare accurately with HS Code and Material Composition.
🚀 Clear Customs Efficiently, Maximize Your Profits!

✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent Saved is Pure Profit!