Plastic Picture Frame
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926904800 | 13.4% | CN | US | Official Doc |
| 3926905000 | 21.3% | CN | US | Official Doc |
| 9003190000 | 17.5% | CN | US | Official Doc |
| 9003110000 | 20.0% | CN | US | Official Doc |
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AI Analysis
πΌοΈ Plastic Picture Frame (Plastic Photo Frame)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Know "Plastic Picture Frame"?
A Plastic Picture Frame is a decorative item used to hold and display photographs, slides, or documents. In international trade, the classification depends heavily on its specific material, usage scenario, and structural design. It generally falls under Chapter 39 (Plastics and Articles Thereof) or Chapter 90 (Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus).
Two Main Categories: 1. Decorative Frames (Chapter 39): Used for standard photo albums, wall decoration, or general display. These are treated as "Other articles of plastic." 2. Photographic/Optical Frames (Chapter 90): Specifically designed for mounting photographic slides or for use as eyewear frames (if applicable, though "Picture Frame" usually excludes eyewear). These require stricter optical/photographic classification.
β οΈ Key Distinction Point:
- If it is a general photo frame for albums/walls β Chapter 39 (3926.90...) / Chapter 90 (9003.19/11) depending on specific subtype nuances in data.
- β οΈ Data Note: The provided dataset includes9003.19and9003.11for "Plastic Frames" described as "Eyewear" or "Optical" in some contexts, but specifically labels9003.19as "Other material" and9003.11as "Plastic" with "Form and Use consistent with frame classification." Crucially, for Picture Frames, the dataset maps them to 3926 and specific 9003 subheadings based on "Photographic Slide Mounting" vs "Album/Frame Use".
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the specific HS Codes, descriptions, and tax implications for Plastic Picture Frames.
| HS Code | Product Description | Applicable Scenario | Total Tax Rate | Key Tax Components |
|---|---|---|---|---|
| 3926.90.99.89 | Plastic Picture Frame, Material: Plastic, Category: Other Plastic Articles | General decorative plastic frame; falls under "Other plastic articles" | 22.8% | Base: 5.3%, Add-on: 7.5%, Section 122: 10% |
| 3926.90.48.00 | Plastic Picture Frame, Material: Plastic, Use: Photo Album or Frame | Specifically for photo albums or standard frames | 13.4% | Base: 3.4%, Add-on: 0.0%, Section 122: 10% |
| 3926.90.50.00 | Plastic Picture Frame, Material: Plastic, Use: Photographic Slide Mounting | Used for mounting photographic slides or frames | 21.3% | Base: 3.8%, Add-on: 7.5%, Section 122: 10% |
| 9003.19.00.00 | Plastic Frame, Material: Other Material, Form/Use: Consistent with Frame Classification | Data Note: Described as "Other material" but labeled Plastic Frame in prompt context | 17.5% | Base: 0.0%, Add-on: 7.5%, Section 122: 10% |
| 9003.11.00.00 | Plastic Frame, Material: Plastic, Form/Use: Completely Consistent with Classification | Data Note: Plastic frame, exact form/use match | 20.0% | Base: 2.5%, Add-on: 7.5%, Section 122: 10% |
π Critical Insight:
- Lowest Tax:3926.90.48.00at 13.4% (if classified as album/frame use with 0% add-on tariff).
- Highest Tax:3926.90.99.89at 22.8% (generic "other" category with highest base + add-on).
- Section 122: All codes include a 10% Section 122 Tariff, indicating specific regulatory or trade restrictions (often related to specific product types or origin controls).
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes, Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025/2026 Current Regulations
β Key Tax Components Explanation:
- Base Tariff: Standard import duty.
- Add-on Tariff (Section 301/Other): Additional duty often applied to Chinese goods.
- Section 122 Tariff: Specific regulatory tariff (10% in all provided cases).
π― 1. 3926.90.48.00 β Plastic Picture Frame (Album/Frame Use) β BEST RATE
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Add-on Tariff | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 13.4% |
| Calculation | CIF Value Γ 13.4% |
| De Minimis Exemption? | β No (High tariff threshold usually excludes de minimis for China) |
| Legal Path | HTS:3926.90.48.00 β Section 122: 10% |
π Explanation:
- This is the most favorable classification if the frame is clearly for photo albums or standard frame use.
- The 0% add-on tariff significantly reduces the cost compared to other categories.
- Tip: Ensure documentation clearly states "For Photo Album/Frame Use" to justify this HS Code.
π― 2. 3926.90.99.89 β Plastic Picture Frame (Other Plastic Articles)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Add-on Tariff | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 22.8% |
| Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption? | β No |
| Legal Path | HTS:3926.90.99.89 β Section 122: 10% |
π Explanation:
- This is a catch-all category for plastic items not specifically listed elsewhere.
- High base (5.3%) + Add-on (7.5%) = 12.8% before Section 122.
- Risk: If customs determines your product doesn't fit3926.90.48.00, they may default to this higher category.
π― 3. 3926.90.50.00 β Plastic Frame (Photographic Slide Mounting)
| Item | Content |
|---|---|
| Base Tariff | 3.8% |
| Add-on Tariff | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 21.3% |
| Calculation | CIF Value Γ 21.3% |
| De Minimis Exemption? | β No |
| Legal Path | HTS:3926.90.50.00 β Section 122: 10% |
π Explanation:
- Specifically for photographic slide mounting.
- Lower base (3.8%) but high add-on (7.5%) leads to a higher total than3926.90.48.00.
- Only use if the frame is exclusively for slides.
π― 4. 9003.19.00.00 & 9003.11.00.00 β Optical/Frame Classification
| Item | Content |
|---|---|
| Base Tariff | 0.0% (9003.19) / 2.5% (9003.11) |
| Add-on Tariff | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 17.5% (9003.19) / 20.0% (9003.11) |
| Calculation | CIF Value Γ Total Rate |
| De Minimis Exemption? | β No |
| Legal Path | HTS:9003.11/19 β Section 122: 10% |
π Explanation:
- These codes are typically for optical frames (eyewear) or specific photographic apparatus parts.
-9003.19(Other material) has 0% base but 17.5% total.
-9003.11(Plastic) has 2.5% base but 20.0% total.
- Warning: Misclassifying a simple picture frame as an "optical frame" (Chapter 90) instead of "plastic article" (Chapter 39) can lead to customs audits if the product isn't used for eyewear or precision optical instruments.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
β 1. Documentation Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| β Product Specifications | βοΈ | Material (100% Plastic?), Dimensions, Intended Use (Album/Wall/Slide) |
| β Product Photos | βοΈ | Clear images of the frame, showing it is not an eyewear frame or optical device |
| β Commercial Invoice | βοΈ | Must specify "Plastic Picture Frame" or "Plastic Photo Frame" |
| β Packing List | βοΈ | Weight, dimensions, quantity |
| β Declaration of Compliance | βοΈ | Confirm no restricted materials (e.g., lead paint, though plastic usually avoids this) |
β 2. Declaration Tips (Critical Mantra)
π₯ "Be Specific, Avoid Generic, Match Usage to HS!"
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Standard Photo Frame | "Plastic Picture Frame for Photo Album" | "Plastic Frame" (Too vague) |
| Slide Mount | "Plastic Frame for Photographic Slides" | "Plastic Display Case" |
| Eyewear Frame | "Plastic Eyeglass Frames" | "Plastic Picture Frame" (Wrong Chapter) |
| Mixed Shipment | Separate HS Codes for different uses | Combine all under one generic code |
β οΈ Pitfall:
- If you declare a frame as3926.90.48.00(13.4%) but itβs actually a generic "other" item, customs may reclassify it to3926.90.99.89(22.8%) β Additional 9.4% tax + penalties!
β 3. Special Cases
| Scenario | Recommendation |
|---|---|
| Mixed Materials | If frame has metal hinges or glass, still classify as Plastic if plastic is the principal material. |
| Custom/OEM | Provide design specs to prove itβs a "Picture Frame" and not a "Sign" or "Display Stand" (which might have different HS Codes). |
| Section 122 | All codes have 10% Section 122. This is non-negotiable for these categories. Budget accordingly. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tax (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3926.90.48.00 |
13.4% | Lowest rate if use is specified. Section 122 applies. |
| πΊπΈ USA | 3926.90.99.89 |
22.8% | Default if use is not specific. |
| π¨π³ China | 3926.90.99 |
~5-10% | Lower base tariffs, no Section 122. |
| πͺπΊ EU | 3926.90 |
~0-6% | Varies by exact subheading, no Section 122 equivalent. |
π Conclusion:
- USA is the most complex due to Section 122 and specific add-on tariffs.
- Choose3926.90.48.00if your frame is for photo albums/general use to save ~9.4% compared to the generic category.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring "Plastic Frame" without specifying use.
π Result: Customs may default to the highest tax category (3926.90.99.89 at 22.8%).
β
Fix: Always specify "For Photo Album" or "For Wall Decoration."
β Error 2: Misclassifying as 9003 (Optical Frames).
π Result: If itβs not an eyewear frame, this is a false declaration. May lead to fines.
β
Fix: Ensure product is clearly a picture frame, not glasses.
β Error 3: Ignoring Section 122 Tariff.
π Result: Underpayment of duties.
β
Fix: Include 10% Section 122 in all cost calculations.
π― VII. Conclusion: Precise Classification, Cost Savings!
π― Remember:
πΉ "Specific Use = Lower Tax"
πΉ "3926.90.48.00is the Gold Standard for Photo Frames"
πΉ "Section 122 is Always 10% in this Dataset"
π Pro Tip:
If you are shipping a large volume, consider pre-classification rulings with US Customs to lock in the 3926.90.48.00 rate (13.4%) for your specific product design.
π£ Immediate Action:
π Consult your customs broker with product photos and clear use descriptions.
π Save 9.4% tax by choosing the correct subheading!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Dollar Saved is a Dollar Earned!
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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.