Picture Frame with Backboard
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4414900000 | 21.4% | CN | US | Official Doc |
| 7020006000 | 40.0% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 4414100000 | 21.4% | CN | US | Official Doc |
| 7020004000 | 41.6% | CN | US | Official Doc |
Product Images
AI Analysis
πΌοΈ Picture Frame with Backboard (η §ηζ‘ζΆεΈ¦θζΏ)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What Exactly Is a "Picture Frame with Backboard"?
A Picture Frame with Backboard is a decorative item used to display photographs, artwork, or documents. It typically consists of: - A Frame: The outer structural boundary (commonly wood, plastic, glass, or metal). - A Backboard: The rear support panel (usually cardboard, fiberboard, or wood) that holds the picture and frame together. - Front Cover: Often glass, acrylic, or plastic, though not explicitly mentioned, it is implied in standard frames.
In international trade, classification depends heavily on the primary material of the frame or the overall composition. Since the input does not specify the material, we must consider the most common materials (Wood, Glass, Plastic) and their corresponding HS Codes under US Harmonized Tariff Schedule (HTSUS).
β οΈ Key Distinction Point:
- If the frame is Wooden: Classify under Chapter 44 (Wood).
- If the frame is Glass (or primarily glass): Classify under Chapter 70 (Glass).
- If the frame is Plastic: Classify under Chapter 39 (Plastics).
- Note: The backboard is generally ignored for classification unless it defines the product's essential character, which is rare for frames.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided <DATA>, here are the five possible classifications for a "Picture Frame with Backboard," depending on its inferred material:
| HS Code | Product Description | Material Inference | Application Scenario | Total Tax Rate |
|---|---|---|---|---|
4414.90.00.00 |
Other Wood Frames | Wood (Non-tropical) | Standard wooden photo frames; generic wooden frames | 21.4% |
7020.00.60.00 |
Other Glass Articles | Glass or Glass-Plastic Mix | Frames with glass covers/panels; decorative glass items | 40.0% |
3926.90.99.89 |
Other Plastic Articles | Plastic | Plastic frames or plastic-backed frames; common consumer goods | 22.8% |
4414.10.00.00 |
Tropical Wood Frames | Tropical Wood | Frames made from tropical hardwoods (e.g., teak, mahogany) | 21.4% |
7020.00.40.00 |
Other Glass Articles | Glass | Similar to 7020.60 but different sub-heading for specific glass forms | 41.6% |
π Important Note:
- The classification is material-dependent.
- If the material is unknown, customs may classify based on the most common material or request clarification.
- The backboard (usually cardboard/fiberboard) does not change the classification of the frame unless it is the primary component, which is not the case here.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (and subsequent imports)
π― 1. 4414.90.00.00 ββ Wood Frames (Non-Tropical)
| Item | Content |
|---|---|
| Base Tariff | 3.9% (ad valorem) |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 21.4% |
| Tax Calculation | CIF Value Γ 21.4% |
| De Minimis Exemption | β Not Eligible (Denied) |
| Legal Basis Path | Section 301: 9903.88.01 β Section 122: 9903.12 β HTSUS: 4414.90.00.00 |
π Explanation:
- Base Rate 3.9%: Standard duty for non-tropical wood frames.
- Section 301 (7.5%): Additional tariff on Chinese goods under Trade Act of 1974 Section 301.
- Section 122 (10%): Additional tariff under Section 122 of the Trade Act of 1974 (national security/economic interest).
- Total 21.4%: High cost for wooden frames.
π― 2. 7020.00.60.00 ββ Other Glass Articles (Glass Frames)
| Item | Content |
|---|---|
| Base Tariff | 5.0% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 40.0% |
| Tax Calculation | CIF Value Γ 40.0% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | Section 301: 9903.88.01 β Section 122: 9903.12 β HTSUS: 7020.00.60.00 |
π Explanation:
- Glass frames are subject to higher tariffs due to the 25% Section 301 rate.
- Total 40.0% is significantly higher than wood or plastic alternatives.
π― 3. 3926.90.99.89 ββ Other Plastic Articles (Plastic Frames)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | Section 301: 9903.88.01 β Section 122: 9903.12 β HTSUS: 3926.90.99.89 |
π Explanation:
- Plastic frames have a slightly higher base rate (5.3%) but the same additional tariffs as non-tropical wood.
- Total 22.8% is comparable to wood frames.
π― 4. 4414.10.00.00 ββ Tropical Wood Frames
| Item | Content |
|---|---|
| Base Tariff | 3.9% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 21.4% |
| Tax Calculation | CIF Value Γ 21.4% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | Section 301: 9903.88.01 β Section 122: 9903.12 β HTSUS: 4414.10.00.00 |
π Explanation:
- Tropical wood frames have the same tariff structure as non-tropical wood frames in this data.
- Ensure the wood is indeed tropical; misclassification can lead to penalties.
π― 5. 7020.00.40.00 ββ Other Glass Articles (Alternative Sub-heading)
| Item | Content |
|---|---|
| Base Tariff | 6.6% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 41.6% |
| Tax Calculation | CIF Value Γ 41.6% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | Section 301: 9903.88.01 β Section 122: 9903.12 β HTSUS: 7020.00.40.00 |
π Explanation:
- Slightly higher base rate (6.6%) compared to 7020.60.
- Total 41.6% is the highest tariff in this dataset.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Preparation Checklist (Required Documents)
| Document | Required | Description |
|---|---|---|
| β Product Specification | βοΈ | Material composition (Wood/Glass/Plastic), dimensions, weight |
| β Product Photos | βοΈ | Clear images of front, back, and side views |
| β Commercial Invoice | βοΈ | Must specify "Picture Frame" and material |
| β Packing List | βοΈ | Include quantity, weight, and packaging details |
| β Material Declaration | βοΈ | Explicitly state the frame material (e.g., "Solid Wood," "ABS Plastic") |
β 2. Declaration Tips (Key Rules)
π₯ "Material Determines Code, Code Determines Tax!"
| Scenario | Correct HS Code | Incorrect Approach |
|---|---|---|
| Wooden Frame | 4414.90.00.00 or 4414.10.00.00 |
Declare as "Plastic" β Penalty for misclassification |
| Plastic Frame | 3926.90.99.89 |
Declare as "Glass" β Higher tax |
| Glass Frame | 7020.00.60.00 or 7020.00.40.00 |
Declare as "Wood" β High risk of audit/fine |
| Mixed Material | Primary material determines code | Ambiguous declaration β Customs delay |
β 3. Special Cases
| Case | Handling Advice |
|---|---|
| OEM Custom Frames | Provide design specs to prove material composition |
| Frames with Glass Front | Still classified under frame material (Wood/Plastic) if the frame is the main component |
| Small Quantity (De Minimis) | β Not Eligible for Section 122/301 exemptions |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 4414.90.00.00 (Wood) |
21.4% | High additional tariffs |
| π¨π³ China | 4414.90.00.00 (Wood) |
~5-10% | No additional tariffs |
| πͺπΊ EU | 4414.90.00.00 (Wood) |
0-4% | No Section 301/122 |
| π¬π§ UK | 4414.90.00.00 (Wood) |
0-4% | No Section 301/122 |
| π¦πΊ Australia | 4414.90.00.00 (Wood) |
5% | No additional tariffs |
π Conclusion:
- USA has the highest tariffs for picture frames from China.
- Wood and Plastic frames are more cost-effective than Glass frames due to lower Section 301 rates (7.5% vs. 25%).
- Glass frames are significantly more expensive to import into the US.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring a Wooden Frame as "Decorative Item"
π Consequence: Customs may reclassify and apply higher tariffs or penalties.
β Mistake 2: Ignoring the Section 122 Tariff
π Consequence: Unexpected 10% charge at customs, increasing costs.
β Mistake 3: Misdeclaring Glass Frames as "Plastic"
π Consequence: Audit, fines, and potential seizure.
β Correct Approach:
"Be specific about material. 'Picture Frame, 8x10 inch, Oak Wood, with Glass Cover.'"
π― VII. Conclusion: Professional Clearance Saves Money!
π― Key Takeaway:
πΉ Material is Key: Wood/Plastic = ~21-23% Tax; Glass = ~40-42% Tax.
πΉ No De Minimis: Section 122 and 301 tariffs apply to all values.
πΉ Accurate Declaration: Avoid penalties by correctly identifying the material.
π Pro Tip:
If possible, choose Wooden or Plastic frames for US import to minimize tariff costs.
Consider pre-ruling (Advance Ruling) from CBP for large shipments to confirm HS Code.
π£ Immediate Action:
π Contact a licensed customs broker.
π Provide detailed product specs.
π Optimize supply chain to reduce tariff impact.
β¨ Professional clearance starts with accurate classification!
πΌ Every percentage point matters in international trade!
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.