相框（白卡）
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4820500000 | 35.0% | CN | US | Official Doc |
| 3926905000 | 21.3% | CN | US | Official Doc |
| 4820900000 | 35.0% | CN | US | Official Doc |
AI Analysis
🖼️ Picture Frames (White Cardboard)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Classification Strategy
📌 I. Product Definition & Classification: What is a "White Cardboard Picture Frame"?
A picture frame made of white cardboard (also known as white chipboard or coated paperboard) is primarily a paper-based product used for displaying photographs, artwork, or documents. In international trade, its classification depends heavily on the primary material and specific function.
The data provided suggests two main potential classifications based on structural interpretation: 1. Paper/Cardboard Products: If the frame is constructed entirely or predominantly from white cardboard, it falls under Chapter 48. 2. Plastic Products: If the frame has a plastic core, coating, or structural base despite being marketed with "white card" aesthetics, it may fall under Chapter 39.
⚠️ Key Distinction Point:
- If the material is strictly paper/cardboard →归入 Chapter 48 (Higher Tax Risk: 35%).
- If the material is plastic (or plastic-coated/structural) → 归入 Chapter 39 (Lower Tax Risk: 21.3%).
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Basis for Classification | Total Tax Rate |
|---|---|---|---|
4820.90.00.00 |
Other albums, letter pads, blotter books, etc. | Based on White Card material, inferred as album/book-cover type frame. Fits stationery/photo album characteristics. | 35.0% |
3926.90.50.00 |
Other articles of plastic | Based on frame morphology, inferred as plastic product (frame/base). "White card" may refer to surface finish, not bulk material. | 21.3% |
4820.50.00.00 |
Other notebooks, loose-leaf binders, etc. | Based on White Card material and photo-display use. Fits paper stationery/collectible category. | 35.0% |
3926.90.50.00 |
Other articles of plastic | Based on frame structure serving as support/base in plastic category. No material conflict if plastic is primary. | 21.3% |
4820.90.00.00 |
Other albums, letter pads, blotter books, etc. | Based on White Card material and extension into album/book-cover use. Fits paper stationery/collectible definition. | 35.0% |
🔍 Key Takeaway:
- There is a significant tax discrepancy between 35% (Paper) and 21.3% (Plastic). - Customs authorities will inspect the material composition. If it's >50% paper/cardboard by weight, Chapter 48 is likely. If it has a plastic structural layer, Chapter 39 might apply.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current rates apply (including Section 301 and IEEPA surcharges)
🎯 1. 4820.90.00.00 & 4820.50.00.00 —— Paper/Cardboard Frames (Stationery/Album Type)
| Item | Content |
|---|---|
| Basic Duty Rate | 0.0% (ad valorem) |
| Section 301 Surcharge | +25.0% (Additional Duty) |
| IEEPA Section 122 Surcharge | +10.0% (Targeting China/HK products) |
| Total Effective Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (Denied for Section 301/IEEPA goods) |
| Legal Basis Path | Section 301: Footnote 9903.88.01 → IEEPA:9903.01.25 → USITC:4820.90.00.00 |
📌 Explanation:
- The 25% is the standard Section 301 tariff on many Chinese paper products. - The 10% is the additional IEEPA surcharge effective from November 2025. - Total 35% is a high barrier. Misclassification as plastic (21.3%) could lead to severe penalties if discovered.
🎯 2. 3926.90.50.00 —— Plastic Frames (or Plastic-Structured)
| Item | Content |
|---|---|
| Basic Duty Rate | 3.8% (ad valorem) |
| Section 301 Surcharge | +7.5% (Additional Duty) |
| IEEPA Section 122 Surcharge | +10.0% (Targeting China/HK products) |
| Total Effective Tax Rate | 21.3% |
| Tax Calculation | CIF Value × 21.3% |
| De Minimis Exemption | ❌ Not Eligible (Denied for Section 301/IEEPA goods) |
| Legal Basis Path | Section 301: Footnote 9903.53.00 → IEEPA:9903.01.25 → USITC:3926.90.50.00 |
📌 Explanation:
- 3.8% is the base MFN rate for plastic articles. - 7.5% is the specific Section 301 surcharge for certain plastic articles (not all plastics get 25%; this one gets 7.5% in the provided data). - 10% is the IEEPA surcharge. - Total 21.3% is significantly lower than the paper alternative.
🛠️ IV. Customs Clearance Practical Advice (Risk Mitigation Strategy)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Purpose |
|---|---|---|
| ✅ Material Composition Report | ✔️ | Critical! Must specify % of paper vs. plastic. If plastic core exists, provide proof. |
| ✅ Product Photos | ✔️ | High-res images showing cross-section (if possible) to reveal internal structure. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Picture Frame" and Material: White Cardboard/Plastic. Avoid vague terms like "Decor Item." |
| ✅ Packing List | ✔️ | Weight details to support material claims. |
| ✅ FCC/CE Certificates | ❓ | Generally not required for paper/plastic frames, but useful if electronic elements (LED) are present. |
✅ 2. Declaration Strategy (Key Tips)
🔥 "Material is King! Don't Guess, Prove!"
| Scenario | Recommended HS Code | Risk if Misclassified |
|---|---|---|
| 100% Paper/Cardboard | 4820.90.00.00 or 4820.50.00.00 |
Tax: 35%. If declared as plastic, penalties + back taxes. |
| Plastic Core + Paper Cover | 3926.90.50.00 |
Tax: 21.3%. Must prove plastic is the essential character. |
| Wooden Frame with Paper Mat | Not in Data (Likely Ch. 44) | Excluded from this analysis. |
✅ 3. Special Handling for "White Card" Products
- Ambiguity Alert: "White Card" can mean coated paperboard OR a plastic sheet with a white finish.
- Solution: Provide a material safety data sheet (MSDS) or a supplier declaration stating the exact polymer/paper type.
- If Plastic: Emphasize "Plastic Frame" in declaration. The "white card" description can be used as a color/style descriptor (e.g., "White Finish Plastic Frame").
🌍 V. Global Market Comparison (2026 Overview)
| Market | Recommended HS Code | Total Tax Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4820.90.00.00 (Paper) |
35.0% | High tax due to Section 301 + IEEPA. |
| 🇺🇸 USA | 3926.90.50.00 (Plastic) |
21.3% | Lower tax, but requires plastic proof. |
| 🇨🇳 China | 4820.90.00.00 |
~13-15% | Import duty to China is lower; no Section 301. |
| 🇪🇺 EU | 4820.90.00.00 |
~4-6% | No aggressive surcharges like US. |
📌 Conclusion:
- The US market is the most critical due to high combined tariffs (35% vs 21.3%). - Cost Optimization: If your product can be manufactured with a plastic structural core (while maintaining the "white card" look), you can save 13.7% in duties.
📌 VI. Common Mistakes & Pitfalls
❌ Mistake 1: Using "White Card" as the primary descriptor without material specification.
👉 Risk: Customs may default to the highest risk category (Paper, 35%) or request additional verification, causing delays.
❌ Mistake 2: Assuming all "frames" are wood or metal.
👉 Risk: Misclassification leads to wrong HS code, penalties, and seizure.
❌ Mistake 3: Ignoring the IEEPA 10% surcharge.
👉 Risk: Underquoting the landed cost. Remember: Total Tax = Base + 301 + IEEPA.
✅ Correct Practice:
"Picture Frame, Material: White Coated Paperboard, Style: Album-Style, For Display Only, HS Code: 4820.90.00.00"
OR
"Picture Frame, Material: Plastic with White Finish, HS Code: 3926.90.50.00"
🎯 VII. Conclusion: Precision Saves Money!
🎯 Remember:
🔹 "Paper is 35%, Plastic is 21%. Structure decides!"
🔹 "Prove the material, save the margin. Guess the code, lose the profit."
📌 Pro Tip:
If you are unsure whether your product is paper or plastic, submit a Binding Tariff Information (BTI) or Advance Ruling request to US Customs and Border Protection (CBP) before shipping. This provides legal certainty and protects you from retroactive duty assessments.
📣 Immediate Action:
📞 Consult a licensed customs broker.
📦 Provide material samples or detailed specs.
🚀 Ensure your HS code matches the physical reality of the product.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percentage point of duty matters!
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) — 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.