plastic art 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 |
| 3916200091 | 40.8% | CN | US | Official Doc |
| 3925200010 | 22.8% | CN | US | Official Doc |
Product Images
AI Analysis
πΌοΈ Plastic Art Frame (Plastic Picture Frames & Optical Frames)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for US Imports from China
π I. Product Definition & Classification: What Exactly Are "Plastic Art Frames"?
Plastic art frames cover two distinct categories in international trade, often confused due to material similarities but differing vastly in function and classification:
- Plastic Picture Frames (Photography Frames): Used for holding photographs, artwork, or certificates. Characterized by a border structure, often with a glass/acrylic front and a backing board.
- Plastic Optical Frames (Eyewear): Used for holding corrective lenses or sunglasses. Characterized by temples (arms), nose bridges, and lens rims.
β οΈ Key Distinction Point:
- If the item is designed to hold a photo/art without lenses β It is a Picture Frame.
- If the item is designed to hold eyeglasses/sunglasses on a human face β It is an Optical Frame.
Misclassification leads to massive tariff discrepancies (up to 9.4% difference in total tax burden).
π¦ II. HS Code Classification Matrix (2026 Latest Tariff Data)
| HS Code | Product Description | Primary Use | Material | Key Feature |
|---|---|---|---|---|
3926.90.50.00 |
Plastic Picture Frame: Material is plastic, used for framing or mounting pictures. | Art/Photo Display | Plastic | General picture frame |
3926.90.99.89 |
Plastic Picture Frame: Material is plastic, classified as "Other plastic articles." | Art/Photo Display | Plastic | Catch-all for unspecified plastic frames |
3926.90.48.00 |
Plastic Picture Frame: Material is plastic, used for albums or frames. | Art/Photo Display | Plastic | Specifically linked to albums/framing |
9003.11.00.00 |
Plastic Optical Frame: Material is plastic, used as spectacles/sunglasses frames. | Vision Correction | Plastic | Standard optical frame |
9003.19.00.00 |
Plastic Optical Frame: Material is plastic, used as spectacles/sunglasses frames. | Vision Correction | Plastic | Other optical frames (non-metal) |
π Critical Warning:
- Picture Frames fall under Chapter 39 (Plastics and Articles Thereof).
- Optical Frames fall under Chapter 90 (Optical, Photographic, Medical Instruments).
- Do not mix these categories. A plastic frame for glasses is NOT a "plastic art item" in customs terms.
π° III. 2026 Latest Tariff Rate Breakdown (USA Market)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Current Trade Policy (Section 301 / 122 Clauses)
π― 1. Plastic Picture Frames (HS: 3926.90 Series)
A. 3926.90.50.00 β General Plastic Picture Frame
| Item | Detail |
|---|---|
| Base Tariff | 3.8% |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10.0% |
| Total Effective Tax Rate | 21.3% |
| Tax Calculation | CIF Value Γ 21.3% |
| De Minimis Exemption | β Not Eligible (Value > $800 usually triggers inspection; even under $800, Section 301/122 may apply depending on enforcement) |
| Legal Path | HTS:3926.90.50.00 β Section 301: 7.5% β Section 122: 10% |
B. 3926.90.48.00 β Plastic Frame/Album
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | 0.0% |
| Section 122 Surcharge | 10.0% |
| Total Effective Tax Rate | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Exemption | β Not Eligible (Section 122 applies regardless of 301 status) |
| Legal Path | HTS:3926.90.48.00 β Section 122: 10% |
C. 3926.90.99.89 β Other Plastic Articles
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10.0% |
| Total Effective Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Eligible |
| Legal Path | HTS:3926.90.99.89 β Section 301: 7.5% β Section 122: 10% |
π― 2. Plastic Optical Frames (HS: 9003.11/19 Series)
A. 9003.11.00.00 β Plastic Spectacle Frames
| Item | Detail |
|---|---|
| Base Tariff | 2.5% |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10.0% |
| Total Effective Tax Rate | 20.0% |
| Tax Calculation | CIF Value Γ 20.0% |
| De Minimis Exemption | β Not Eligible |
| Legal Path | HTS:9003.11.00.00 β Section 301: 7.5% β Section 122: 10% |
B. 9003.19.00.00 β Other Plastic Optical Frames
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10.0% |
| Total Effective Tax Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Path | HTS:9003.19.00.00 β Section 122: 10% |
π Interpretation:
- Section 301 (7.5%): Applies to most Chinese plastics and optical goods. Note:3926.90.48.00is an exception with 0% Section 301.
- Section 122 (10%): A broader surcharge often applied to Chinese imports. Note: All listed HS codes above are subject to this 10% surcharge.
- Lowest Cost Option:3926.90.48.00(13.4%) and9003.19.00.00(17.5%) offer the most competitive rates if the product description fits.
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance)
β 1. Documentation Checklist (Non-Negotiable)
| Document | Requirement | Reason |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state "Plastic Picture Frame" OR "Plastic Spectacle Frame". Ambiguity causes delays. |
| β High-Res Photos | βοΈ | Must show the item holding a photo (for Ch 39) OR holding lenses (for Ch 90). |
| β Commercial Invoice | βοΈ | Value must match CIF. Clearly state "Plastic Frame" not just "Frame". |
| β Packing List | βοΈ | Include quantity per carton. Bulk shipments are scrutinized more. |
| β Origin Declaration | βοΈ | Confirm "Made in China" to apply correct Section 301/122 rates. |
β 2. Declaration Strategy (Key Mnemonic)
π₯ βFunction Defines Code. Photo Frame = 3926. Glasses Frame = 9003. Donβt Mix!β
| Scenario | Correct HS Code | Risk if Incorrect |
|---|---|---|
| Frame for Photos/Art | 3926.90.50.00 (Best match) or 3926.90.48.00 |
If misclassified as optical: 20-22% tax instead of 13-21%. |
| Frame for Eyeglasses | 9003.11.00.00 or 9003.19.00.00 |
If misclassified as art: 13-22% tax instead of 17-20%. |
| "Other" Plastic Frame | 3926.90.99.89 |
Highest tax (22.8%). Avoid if 48.00 fits. |
β 3. Special Cases & Handling
| Case | Handling Advice |
|---|---|
| Mixed Shipment (Frames + Lenses) | If sold as a complete pair of glasses, declare as Optical Frame. Lenses are usually exempt or separate. |
| Plastic Frame with Metal Hinges | Still generally classified under Plastic if plastic is the primary material. Provide material composition % if asked. |
| Gift Sets (Frame + Photo) | If the photo is pre-printed and inseparable, it may still be a frame. Declare as frame. |
| De Minimis ($800) Loophole | β οΈ Warning: While Section 301 is often waived for de minimis, Section 122 (10%) may still apply depending on current CBP enforcement. Do not rely on de minimis to avoid all taxes for high-value bulk imports. |
π V. Global Market Comparison (2026)
| Region | Recommended HS Code | Est. Total Tax | Key Requirement |
|---|---|---|---|
| πΊπΈ USA | 3926.90.50.00 / 9003.11.00 |
13.4% - 22.8% | CBP strict on Section 301/122. |
| π¨π³ China | 3926.90.90.00 / 9003.11.00 |
~2-5% | Import duty + VAT. |
| πͺπΊ EU | 3926.90.97 / 9003.11 |
~4-6% | CE marking for optical frames. |
| π¬π§ UK | 3926.90.99 / 9003.11 |
~4-6% | UKCA marking. |
π Conclusion:
The USA is the most expensive market for Chinese plastic frames due to the combination of Base Tariff + Section 301 + Section 122.
Strategy: Optimize your HS Code selection. If your frame fits3926.90.48.00(Album/Frame), you save 7.9% compared to the general3926.90.50.00.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring "Plastic Frame" without specifying "Picture" or "Optical".
π Result: Customs officer guesses. Likely assigns 3926.90.99.89 (22.8% tax) or 9003.19.00.00 (17.5%). Overpayment!
β Mistake 2: Assuming De Minimis ($800) exempts all taxes.
π Result: Section 122 (10%) may still be charged on eligible entries. Unexpected duty bill!
β Mistake 3: Using "Art Frame" for Eyeglass Frames.
π Result: Wrong Chapter. Optical frames have different regulations (e.g., lens safety). Regulatory seizure risk!
β Correct Practice:
"Plastic Picture Frame, 8x10 inch, clear plastic border, glass front, paper backing, Model PF-001"
OR
"Plastic Optical Spectacle Frame, Blue, Model GF-202"
π― VII. Conclusion: Precision Saves Money!
π― Remember the Golden Rule:
πΉ "Photo Frame = 3926. Glasses Frame = 9003."
πΉ "Check Section 301:48.00is King (0% surcharge),50.00is Standard (7.5%)."
πΉ "Always Account for Section 122: 10% on ALL these items."
π Pro Tip:
If you are importing high-volume picture frames, consider if your product description can legally fall under 3926.90.48.00 (Album/Frame) to secure the 13.4% total tax vs 21.3%. This 7.9% saving is significant on large shipments.
π£ Immediate Action:
π Confirm Product Function: Photo or Vision?
π Review HS Code: Match exactly to description.
π° Calculate Landed Cost: Include 13.4% - 22.8% total tax.
π Declare Accurately: Avoid penalties and delays!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Your Profit Margin Depends on the Right HS Code!
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.