Plastic Children's Photo Frame
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926905000 | 21.3% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926904800 | 13.4% | CN | US | Official Doc |
| 9003110000 | 20.0% | CN | US | Official Doc |
| 9003190000 | 17.5% | CN | US | Official Doc |
AI Analysis
πΌοΈ Plastic Children's Photo Frame
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Understanding "Plastic Photo Frames"
A Plastic Children's Photo Frame is an accessory used for displaying photographs, typically featuring child-friendly designs, bright colors, or cartoon motifs. The material is primarily plastic (e.g., ABS, PP, PVC).
In international trade, the classification depends on the specific intent and structure: * General Purpose/Decorative: Used for displaying photos in homes or offices β Classified under Chapter 39 (Plastics and Articles Thereof). * Specialized Optical/Support: If specifically designed as a support for optical devices (rare for simple photo frames) or categorized under "Other articles of plastics."
β οΈ Key Distinction:
- Simple frames made of plastic for holding pictures β HS Code 3926.
- Frames that are part of spectacles or goggles (e.g., kids' sun goggles) β HS Code 9003.
Note: Most standard "photo frames" fall under 3926, while "spectacle frames" fall under 9003. We must distinguish between a frame for photos vs. a frame for glasses.
π¦ II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Application/Context | Material | Total Tax Rate |
|---|---|---|---|---|
3926.90.50.00 |
Plastic Photo Frame | For framing or mounting | Plastic | 21.3% |
3926.90.99.89 |
Plastic Photo Frame | Other plastic articles | Plastic | 22.8% |
3926.90.48.00 |
Plastic Photo Frame | For albums or picture frames | Plastic | 13.4% |
9003.11.00.00 |
Plastic Spectacle Frame | For glasses/spectacles | Plastic | 20.0% |
9003.19.00.00 |
Plastic Spectacle Frame | Other spectacle frames | Plastic | 17.5% |
π Critical Clarification:
The term "Photo Frame" in English usually refers to pictures (images). However, if the product is mistakenly identified as a Spectacle Frame (for eyeglasses), it falls under 9003.
Assumption: Based on the name "Photo Frame," it is likely for images. However, we must verify if it is a children's toy photo frame (3926) or if the importer mislabeled glasses frames as "photo frames."
For this analysis, we assume the product is strictly a Photo Frame (for images) first, but we will include the Spectacle Frame options (9003) because the data provided contains them, indicating potential confusion in classification.
π° III. Detailed Tariff Breakdown (2026 Latest Tariff Rates)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 3926.90.50.00 β Plastic Photo Frame (General/Decorative)
| Item | Content |
|---|---|
| Base Tariff | 3.8% |
| Section 301 Tariff (Add-on) | 7.5% |
| Section 122 Tariff | 10% |
| Total Tariff | 21.3% |
| Calculation | CIF Value Γ 21.3% |
| De Minimis Eligibility | β Not Eligible (High tariff rate excludes it from $800 de minimis exemption in most cases) |
| Legal Path | USITC:3926.90.50.00 β Section 301: 7.5% β Section 122: 10% |
π Explanation:
- This code covers general plastic photo frames.
- The 10% Section 122 tariff is a specific trade remedy tariff.
- Total 21.3% is significant for low-value items.
π― 2. 3926.90.99.89 β Plastic Photo Frame (Other Plastic Articles)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Tariff (Add-on) | 7.5% |
| Section 122 Tariff | 10% |
| Total Tariff | 22.8% |
| Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β Not Eligible |
| Legal Path | USITC:3926.90.99.89 β Section 301: 7.5% β Section 122: 10% |
π Note:
- This is the "catch-all" for plastic articles not specifically listed elsewhere.
- It has the highest base tariff (5.3%) among the photo frame options.
π― 3. 3926.90.48.00 β Plastic Photo Frame (For Albums/Frames)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Tariff (Add-on) | 0.0% |
| Section 122 Tariff | 10% |
| Total Tariff | 13.4% |
| Calculation | CIF Value Γ 13.4% |
| De Minimis Eligibility | β Not Eligible (Due to Section 122) |
| Legal Path | USITC:3926.90.48.00 β Section 122: 10% |
π Advantage:
- Lowest total tariff (13.4%) among the plastic photo frame options.
- No Section 301 tariff (0%), which saves 7.5% compared to other 3926 codes.
- Recommendation: If the frame is specifically for photo albums or standard framing, this is the best classification.
π― 4. 9003.11.00.00 β Plastic Spectacle Frame (For Children's Glasses)
β οΈ Warning: This code is for eyeglasses frames, not photo frames. Only use if the product is actually a frame for children's spectacles.
| Item | Content |
|---|---|
| Base Tariff | 2.5% |
| Section 301 Tariff (Add-on) | 7.5% |
| Section 122 Tariff | 10% |
| Total Tariff | 20.0% |
| Calculation | CIF Value Γ 20.0% |
| De Minimis Eligibility | β Not Eligible |
| Legal Path | USITC:9003.11.00.00 β Section 301: 7.5% β Section 122: 10% |
π― 5. 9003.19.00.00 β Plastic Spectacle Frame (Other)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Tariff (Add-on) | 7.5% |
| Section 122 Tariff | 10% |
| Total Tariff | 17.5% |
| Calculation | CIF Value Γ 17.5% |
| De Minimis Eligibility | β Not Eligible |
| Legal Path | USITC:9003.19.00.00 β Section 301: 7.5% β Section 122: 10% |
π Note:
- If the product is mistakenly classified as a spectacle frame but has a base tariff of 0%, the total is still high due to Section 122.
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Preparation Checklist (Essential Documents)
| Document | Required | Explanation |
|---|---|---|
| β Product Catalog/Spec Sheet | βοΈ | Clearly state: "Photo Frame for Images," material (Plastic), dimensions, and packaging. |
| β Product Photos | βοΈ | Show the frame holding a photograph, NOT eyeglasses. |
| β Commercial Invoice | βοΈ | Describe as "Plastic Photo Frame for Displaying Photographs." Avoid vague terms like "Plastic Accessory." |
| β Packing List | βοΈ | Detail contents: Frame, backboard, easel, etc. |
| β HTS Code Declaration | βοΈ | Specify 3926.90.48.00 if applicable for lowest tariff. |
β 2. Classification Strategy (Key Tips)
π₯ "Identify Correctly: Photo vs. Glass, Frame vs. Lens"
| Scenario | Correct HS Code | Tariff | Mistake Consequence |
|---|---|---|---|
| Standard Photo Frame (for pictures) | 3926.90.48.00 |
13.4% | If misclassified as 3926.90.99.89 β 22.8% (Higher cost!) |
| Kids' Spectacle Frame (for glasses) | 9003.19.00.00 |
17.5% | If misclassified as 3926 β 13.4% (But illegal if for glasses) |
| Mixed Shipment (Frames + Glasses) | Split Codes | Varies | High Risk: Customs may disallow de minimis or audit entire shipment. |
π Recommendation:
- If the product is strictly for photos, choose3926.90.48.00(13.4%) as it has the lowest total tariff among plastic photo frames.
- If the product is for children's eyeglasses, use9003.19.00.00(17.5%).
- Do not mix "photo frame" descriptions with "spectacle frame" HS codes.
β 3. Special Considerations
| Issue | Advice |
|---|---|
| Section 122 Tariff | Applies to all these codes. Ensure your supplier can provide a Certificate of Origin to verify China origin for accurate tariff calculation. |
| De Minimis ($800) | Due to high tariffs (13.4%-22.8%), shipments under $800 may still incur significant duties. Plan for duty costs even in small parcels. |
| Material Declaration | Clearly state "Plastic" and specify type (ABS, PP, etc.) if requested. Avoid "Miscellaneous Plastic" if a specific code exists. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3926.90.48.00 |
13.4% | Best option for photo frames. Includes Section 122. |
| π¨π³ China | 3926.90.50.00 |
5.0% | No Section 301/122. Low import duty for re-export. |
| πͺπΊ EU | 3926.90.50 |
4.5% | No Section 301/122. Standard EU duty. |
| π¬π§ UK | 3926.90.50 |
4.5% | Post-Brexit UK tariff. |
| π¦πΊ Australia | 3926.90.50 |
5.0% | GST applies on top of duty. |
π Conclusion:
- USA has the highest effective tariff due to Section 301 and Section 122.
- Opt for3926.90.48.00to minimize US duty to 13.4%.
- Avoid3926.90.99.89(22.8%) unless no other code fits.
π VI. Common Mistakes & Pitfalls
β Mistake 1: Classifying a photo frame as 9003 (Spectacle Frame)
π Consequence: Customs may reject as "incorrect classification" if no optical lenses are present. Fine + Duty Difference.
β Mistake 2: Using 3926.90.99.89 (General Plastic) for a photo frame
π Consequence: 22.8% tariff instead of 13.4%. Overpaying 9.4%.
β Mistake 3: Assuming De Minimis applies freely
π Consequence: Even small shipments incur 13.4%-22.8% duty. No $800 exemption if duties are high.
β Correct Approach:
"Plastic Photo Frame, for displaying photographs, made of ABS plastic, for children, with easel back, Model XYZ."
π― VII. Conclusion: Professional Classification, Cost Optimization!
π― Key Takeaway:
πΉ Photo Frames for Pictures β
3926.90.48.00(13.4%)
πΉ Spectacle Frames for Glasses β9003.19.00.00(17.5%)
πΉ Avoid3926.90.99.89(22.8%) unless necessary.
π Pro Tip:
If you are shipping small batches (<$800), calculate the duty cost carefully. 13.4% on $100 is $13.40.
Pre-classification with a customs broker is recommended to avoid delays.
π£ Act Now:
π Consult a Customs Broker
π Prepare Detailed Product Descriptions
π Optimize Your HS Code for Lowest Duty!
β¨ Professional Clearance, Accurate Classification!
πΌ Every Percent 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.