Plastic Slide Mounting Bracket
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 8487900080 | 88.9% | CN | US | Official Doc |
| 8487900040 | 38.9% | CN | US | Official Doc |
| 3926905000 | 21.3% | CN | US | Official Doc |
| 3926902500 | 24.0% | CN | US | Official Doc |
Product Images
AI Analysis
πΌοΈ Plastic Slide Mounting Bracket (Frames/Mounts for Photographic Slides)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
π 1. Product Definition & Classification: Do You Know What Youβre Importing?
A Plastic Slide Mounting Bracket (often referred to as a "Slide Frame" or "Slide Mount") is a small accessory used to hold photographic slides securely within a viewer, projector, or scanner. In international trade, the classification depends heavily on the material and intended use.
Since these are typically made of plastics and fall under Chapter 39, they are NOT classified as machinery parts or optical instruments. They are considered "Other articles of plastics."
β οΈ Critical Distinction:
- If the product is a plastic frame/mount for holding photographic slides β It belongs to 3926.90.50.00.
- If it is a metal bracket or a mechanical part of a slide projector (not the slide mount itself) β It might belong to 8487.90 (Machinery parts).
- Key Note: The provided data indicates specific HS codes for plastic articles. We must focus on the plastic classification unless the item is a non-plastic mechanical component.
π¦ 2. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Material | Applicable Scenario | Key Feature |
|---|---|---|---|---|
3926.90.50.00 |
Other articles of plastics: Frames or mounts for photographic slides | Plastic | Slide viewers, projectors, archivists | Primary Match for plastic slide mounts |
3926.90.25.00 |
Other articles of plastics: Handles and knobs | Plastic | Generic plastic handles/knobs | β Incorrect for slide mounts (unless purely a handle) |
8487.90.00.40 |
Machinery parts: Oil seals | Metal/Rubber/Plastic | Industrial machinery seals | β Incorrect (Not a seal) |
8487.90.00.80 |
Machinery parts: Other (Non-electrical) | Metal/Plastic | General machinery parts | β Incorrect (Unless itβs a structural part of the machine, not a slide accessory) |
π Focus Analysis:
The most accurate classification for a "Plastic Slide Mounting Bracket" from the provided dataset is3926.90.50.00.
- Why? The description explicitly states: "Frames or mounts for photographic slides".
- Why not8487? Chapter 84 covers machinery parts. A plastic slide mount is an accessory for viewing or archiving photos, not a part that enables the machine (projector) to function mechanically. It is a consumer good/accessory made of plastic.
π° 3. 2026 Latest Tariff Rate Breakdown (Including Supplementary Duties)
β Applicable Country: United States (US)
β Origin: China (CN) (Assumed based on typical high-tariff scenarios in examples)
β Effective Date: Current rates apply
π― 1. 3926.90.50.00 ββ Frames or Mounts for Photographic Slides (Plastic)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad Valorem) |
| Section 301 / Additional Duty | 0.0% |
| Total Effective Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0.0% = $0 |
| De Minimis Eligibility | β Yes (Likely eligible for $800 de minimis if shipped via courier/post) |
| Legal Basis Path | HTSUS: 3926.90.50.00 β No specific footnote for additional duties in provided data |
π Explanation:
- Base Tariff: 0.0% indicates a preferential or non-sensitive classification for plastic slide accessories.
- No Additional Duties: Unlike electronics or machinery, plastic slide mounts are not subject to the 25% Section 301 tariffs or other high supplementary duties listed in the data (like the 50% on steel/aluminum/copper).
- Cost Advantage: This is a duty-free item, making it highly competitive for e-commerce or bulk shipping.
π― 2. 3926.90.25.00 ββ Handles and Knobs of Plastics (Alternative Misclassification Check)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% |
| Additional Duty | 7.5% |
| Total Effective Rate | 14.0% |
| Tax Calculation | CIF Value Γ 14.0% |
π Warning:
- Do NOT classify slide mounts as "handles or knobs."
- Misclassification here would result in an 14% duty instead of 0%.
- Always use3926.90.50.00for slide frames/mounts.
π οΈ 4. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Required Documentation Checklist
| Document | Mandatory? | Notes |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state: "Plastic Mounts for Photographic Slides" |
| β Product Photos | βοΈ | Show the item being used to hold a slide, proving its function |
| β Material Composition | βοΈ | Specify: 100% Plastic (e.g., ABS, Polystyrene) |
| β HS Code Declaration | βοΈ | Explicitly cite 3926.90.50.00 |
| β Packaging List | βοΈ | Quantity per box, total weight |
π« Common Mistake:
- Labeling as "Plastic Parts" or "Plastic Accessories" without specifying "for photographic slides".
- Result: Customs may misclassify under3926.90.25.00(Handles/Knobs) β 14% Duty instead of 0%.
β 2. Declaration Tips (Key Mantra)
π₯ βSlide Mounts are Frames, Not Handles. Say βPhotographicβ, Get 0%.β
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Plastic slide mounts | 3926.90.50.00 β Frames/Mounts for Photographic Slides |
3926.90.25.00 β Handles/Knobs (14% Duty) |
| Metal slide holders | 8306.30.00.00 β Other mountings (if metal) |
8487.90.00.80 (Machinery parts - Incorrect) |
| Electronic slide viewers | 8528.49.00.00 (Monitor/Display) |
3926.90.50.00 (Only for the plastic mount, not the device) |
β 3. Special Cases
| Case | Handling Advice |
|---|---|
| Bulk Plastic Granules | Not applicable β this is for finished mounts. |
| Mixed Shipments | If shipped with other plastic goods, separate the invoice for slide mounts to ensure 0% duty application. |
| De Minimis Shipment | For small quantities (<$800), this item is duty-free and may even be exempt from formal entry requirements in the US. |
π 5. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Duty Rate | Notes |
|---|---|---|---|
| πΊπΈ USA | 3926.90.50.00 |
0.0% | No additional tariffs on this item |
| π¨π³ China | 3926.90.90.00 |
~5-7% | Import duty for plastic articles |
| πͺπΊ EU | 3926.90.97 |
~4.5% | Standard plastic article rate |
| π―π΅ Japan | 3926.90.90 |
~3-5% | Varies by specific plastic type |
π Conclusion:
- The USA offers a 0% duty rate for plastic slide mounts under3926.90.50.00.
- This is a high-margin, low-risk product for importers.
- Avoid misclassification to prevent unexpected 14% duties.
π 6. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Calling it "Plastic Handle"
π Consequence: 14% duty instead of 0%.
π Fix: Use the term "Mount for Photographic Slides" or "Slide Frame".
β Error 2: Classifying under Machinery Parts (8487)
π Consequence: 28.9% duty + potential inspection delays.
π Fix: Plastic slide mounts are accessories, not machinery parts.
β Error 3: Ignoring Material Specification
π Consequence: If metal, duty changes.
π Fix: Clearly state "100% Plastic" on the invoice.
β Correct Declaration Example:
"Plastic Mounts for Photographic Slides, Model XYZ, 100% ABS Plastic, for use in slide viewers"
π― 7. Conclusion: Smart Declaration, Zero Duty!
π― Remember the Mantra:
πΉ βSlide Mounts = Frames (3926.90.50.00) = 0% Dutyβ
πΉ βDonβt call them Handles or Parts β Keep it Plastic and Photographic!β
π Pro Tip:
- If shipping via DHL/FedEx/USPS for small parcels, this item likely qualifies for de minimis exemption ($800), meaning no duty, no tax, fast clearance.
- For bulk shipments, always provide clear product photos and a detailed invoice to avoid misclassification.
π£ Immediate Action:
π Confirm HS Code
3926.90.50.00with your customs broker.
π Ensure your invoice says "Frames or Mounts for Photographic Slides".
π Save 14% in duties β Declare Correctly!
β¨ Professional clearance starts with precise classification!
πΌ Your cost efficiency depends on accurate HS codes!
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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.