照片框架（白卡）
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4820900000 | 35.0% | CN | US | Official Doc |
| 3926905000 | 21.3% | CN | US | Official Doc |
| 4820500000 | 35.0% | CN | US | Official Doc |
AI Analysis
🖼️ Photo Frame (White Cardboard)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Entry Strategy
📌 I. Product Definition and Classification Logic: Why Does "Material" Not Define "Category"?
A "Photo Frame" classified under White Cardboard (White Card/Paperboard) presents a unique classification challenge in international trade. The key to accurate HS Code determination lies in structural function and composite nature, rather than just raw material.
According to the provided data, two distinct classification paths exist based on whether the frame is viewed as a plastic-based support structure or a paper-based stationery/collectible item.
⚠️ Critical Distinction:
- If the frame has a rigid, engineered framework shape serving primarily as a support/base for display, it leans towards plastic/structural goods (3926).
- If the frame is primarily valued as a paper product for stationery, collection, or decoration, it falls under paper goods (4820).
- Do NOT assume all cardboard frames are the same. The "summary" in the data explicitly differentiates them by application logic.
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
Based strictly on the provided <DATA> source, here are the two valid classification scenarios for White Cardboard Photo Frames:
| HS Code | Product Description | Application Logic / Summary | Material Basis |
|---|---|---|---|
3926.90.50.00 |
Other Articles of Plastics (Support/Base Structure) | Based on framework shape and plastic classification logic. Although material is labeled as White Card, the structure fits support/base applications. | White Card (Structured) |
4820.90.00.00 |
Other Stationery/Articles of Paper (Albums/Covers) | Based on White Card material and album/book cover extension uses. Fits the definition of stationery/collectible articles made of paperboard. | White Card (Paperboard) |
4820.50.00.00 |
Stationery/Articles of Paper (Photo Display) | Based on White Card material and photo display purpose. Fits the characteristics of paper stationery/collectibles. | White Card (Paperboard) |
🔍 Key Insight:
-3926.90.50.00: Treats the frame as a structural component (like a plastic part), potentially due to rigid reinforcement or industrial design logic.
-4820.90.00.00&4820.50.00.00: Treat the frame as a consumer paper good (like an album cover or decorative stationery).
- Note:4820.90.00.00and4820.50.00.00share the same total tax rate (35.0%) but differ in specific sub-headings based on exact usage (general stationery vs. photo-specific display).
💰 III. 2026 Latest Tariff Rate Detailed Breakdown (US Market, China Origin)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current regulations include Section 301 and IEEPA tariffs.
🎯 1. 3926.90.50.00 — Plastic Articles (Structural Support)
This code is classified under plastics despite the "White Card" label, likely due to structural rigidity or composite construction logic in customs interpretation.
| Item | Details |
|---|---|
| Base Tariff | 3.8% (ad valorem) |
| Section 301 Tariff (Additional) | +7.5% (Specific to this sub-heading under current lists) |
| Section 122 Tariff | +10% (Specific additional levy) |
| Total Tax Rate | 21.3% |
| Tax Calculation | CIF Value × 21.3% |
| De Minimis Exemption | ❌ Not Applicable (Section 301/122 tariffs typically override de minimis for commercial shipments) |
| Legal Basis Path | HTSUS:3926.90.50.00 → Section 301:7.5% → Section 122:10% |
📌 Explanation:
- This is the lower tariff option (21.3%) compared to the paper classifications.
- However, the risk is higher if customs authorities determine the product is primarily paper, leading to a reclassification to 4820.xxxx.
🎯 2. 4820.90.00.00 — Other Stationery/Collectibles (Album/Cover Logic)
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Tariff (Additional) | +25.0% (Standard 301 rate for many paper products) |
| Section 122 Tariff | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:4820.90.00.00 → Section 301:25% → Section 122:10% |
📌 Note:
- Despite a 0% base tariff, the 25% Section 301 tariff drives the total cost significantly higher.
🎯 3. 4820.50.00.00 — Stationery for Photo Display
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Tariff (Additional) | +25.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:4820.50.00.00 → Section 301:25% → Section 122:10% |
📌 Note:
- Identical tax burden to4820.90.00.00. The distinction is purely descriptive for customs documentation.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Preparation of Documents (Non-negotiable)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must clearly state "White Card" or "Paperboard" AND describe the structure (e.g., "rigid frame," "support base"). |
| ✅ Material Composition Sheet | ✔️ | If mixed (e.g., cardboard with plastic backing/coating), declare percentages. This affects 3926 vs. 4820 classification. |
| ✅ Product Photos | ✔️ | Show the frame structure. If it looks like a standard paper album cover, customs will lean to 4820. If it looks industrial/structural, 3926 may be argued. |
| ✅ Commercial Invoice | ✔️ | Use precise descriptions: |
| - For 3926: "Plastic-structure Photo Frame Base, White Card Material" | ||
| - For 4820: "White Cardboard Photo Frame, Stationery/Decorative Use" | ||
| ✅ Packing List | ✔️ | Ensure weight and dimensions align with paper/plastic density standards. |
✅ 2. Classification Strategy (Key Rules)
🔥 “Structure Dictates Code: Support vs. Stationery”
| Scenario | Recommended HS Code | Reasoning |
|---|---|---|
| Rigid, Industrial-style Frame | 3926.90.50.00 |
If the frame is designed as a support structure (like a stand or base) and has plastic-like rigidity, use 3926 for lower tax (21.3%). |
| Decorative Album/Cover Style | 4820.90.00.00 or 4820.50.00.00 |
If the frame resembles an album cover, book binding, or decorative paper good, use 4820. Tax is 35.0%. |
| Mixed Material (Card + Plastic Backing) | 3926.90.50.00 (Likely) |
If plastic is essential for structural integrity, customs may classify as plastic article. |
✅ 3. Special Handling Tips
| Situation | Advice |
|---|---|
| OEM Custom Frames | Provide design files showing structural rigidity if aiming for 3926. |
| Bulk Import for Retail | Clearly state "Stationery/Decorative" if using 4820, but be prepared for 35% tax. |
| Customs Dispute | If declared as 3926 but customs inspects and sees it’s purely paper, expect reclassification to 4820 and potential penalties for misclassification. |
| De Minimis (Section 321) | ❌ Not applicable for these goods if shipped from China due to Section 301/122 tariffs. Always declare formally. |
🌍 V. Global Market Comparison (US Focus)
| Market | Recommended HS Code | Total Tax Rate | Key Requirement |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.50.00 |
21.3% | Strong argument for "structural support" |
| 🇺🇸 USA | 4820.xxxx |
35.0% | Accept if frame is clearly "paper stationery" |
| 🇪🇺 EU | Varies (Paper/Plastic) | ~0-6% | No Section 301/122 tariffs. Check local paper/plastic directives. |
| 🇨🇳 China | 4820 or 3926 |
~5-10% | Import duties lower. Focus on VAT (13%). |
📌 Conclusion:
- In the US market,3926.90.50.00is cheaper by 13.7% compared to4820codes.
- However, misclassification risk is high. Only use3926if the frame has clear structural/plastic-like properties.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring all White Card Frames as 4820 blindly.
👉 Result: Paying 35% tax when 21.3% was available.
✅ Fix: Evaluate structural rigidity. If it’s a "support," argue for 3926.
❌ Error 2: Declaring as 3926 for a flimsy paper frame.
👉 Result: Customs inspection finds it’s purely paper → Reclassification to 4820 + penalties + delay.
✅ Fix: Ensure material is genuinely rigid or composite with plastic elements.
❌ Error 3: Ignoring Section 122 Tariff.
👉 Result: Underestimating total cost.
✅ Fix: Always add +10% for Section 122 in US calculations.
✅ Correct Declaration Example:
"Photo Frame, White Cardboard Material, Rigid Structural Support Design, For Home Decor. HS: 3926.90.50.00"
OR
"White Cardboard Photo Album Cover/Frame, Decorative Stationery Item. HS: 4820.50.00.00"
🎯 VII. Conclusion: Professional Declaration, Cost Optimization!
🎯 Remember the Rule:
🔹 "Structure First: If it supports, it’s 3926 (21.3%). If it’s paper, it’s 4820 (35.0%).
🔹 "Don’t guess: Provide structural evidence for 3926 to save 13.7%."
📌 Pro Tip:
If your product is a simple, flat, decorative paper frame, stick to 4820 to avoid audit risks. If it’s a rigid, engineered frame, use 3926 to optimize costs.
📣 Immediate Action:
📞 Contact your customs broker with product photos and structural details.
🚀 Apply for Advance Ruling (Pre-classification) if importing large volumes to mitigate risk.
✨ Accurate Classification Saves Money!
💼 Every Percent Counts in Customs Duties!
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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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.