纸质幻灯片框架
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 7326908688 | 87.9% | CN | US | Official Doc |
| 3926905000 | 21.3% | CN | US | Official Doc |
| 3926904800 | 13.4% | CN | US | Official Doc |
AI Analysis
🖼️ Paper Slide Frames (Presentation Mounts)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: Do You Really Know “Paper Slide Frames”?
Paper slide frames, often referred to as presentation mounts, slide mounts, or photo frames for 35mm/medium format slides, are specialized accessories used to hold photographic slides for viewing or presentation. In international trade, the classification depends entirely on the material used for the structural frame, not just the function.
Cardboard/Paperboard Frames: Made primarily of paper pulp or cardboard, often with decorative coatings. Plastic/Metal/Acrylic Frames: Even if marketed as "slide frames," if the structural component is plastic or metal, they fall under entirely different chapters.
⚠️ Critical Distinction:
- If the frame is made of wood → It is generally excluded from these specific plastic/metal subheadings and falls under Chapter 44 (Wood) or 73/71/79 (Metals).
- If the frame is made of plastic → It falls under Chapter 39.
- If the frame is made of metal (Steel/Iron) → It falls under Chapter 73.
Note: Pure "Paper" frames without significant structural rigidity often fall under "Other articles of paper" (4823) or "Frames of wood" if lined. However, based on the provided , we focus on the Plastic and Metal interpretations provided in your dataset, which likely refer to rigid, molded, or composite frames often mistakenly categorized or specifically engineered for display.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
Based on the provided for "Paper Slide Frames" (interpreted here as rigid frames potentially made of composite materials, plastics, or metals often used in professional slide mounting), here are the applicable HS Codes and their tax implications.
| HS Code | Product Description | Application Scenario | Material Composition |
|---|---|---|---|
7326.90.86.88 |
Metal or Wood Structure Slide Frames | Professional slide mounts, heavy-duty display frames | Iron/Steel (Primary structure) |
3926.90.50.00 |
Plastic Slide Frames | Standard consumer slide mounts, decorative frames | Plastic (Assembly/Frame purpose) |
3926.90.48.00 |
Plastic Support/Display Frames | Generic plastic holders, album inserts, structural supports | Plastic (Other plastic articles) |
🔍 Key Reminder:
- The term "Paper" in the user input might be a misnomer for "Cardboard-backed" or "Paper-printed" frames. If the structural integrity comes from Plastic, use 3926.
- If the frame is truly Metal (e.g., metal slide mounts), use 7326.
- Do not classify plastic frames under paper codes (48xx) as they are considered manufactured articles of plastic.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025 November 10 onwards (Including subsequent imports)
🎯 1. 7326.90.86.88 —— Metal or Wood Structure Slide Frames (Iron/Steel)
| Item | Content |
|---|---|
| Base Tariff | 2.9% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% (Steel/Aluminum/Copper Products) |
| IEEPA Surcharge | +50.0% (Steel/Aluminum/Copper specific surcharge) |
| Total Effective Rate | 87.9% |
| Tax Calculation | CIF Value × 87.9% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Pathway | IEEPA:9903.01.25 → USITC:7326.90.86.88 → FOOTNOTE:122/301 |
📌 Explanation:
- This is a high-risk category due to the heavy surcharges on steel/aluminum products.
- The 50% IEEPA surcharge is applied specifically to steel/aluminum/copper articles under certain sections.
- The 25% Section 301 is the standard China tariff.
- Total 87.9% makes this extremely expensive. Avoid if possible.
🎯 2. 3926.90.50.00 —— Plastic Slide Frames (For Mounting/Assembly)
| Item | Content |
|---|---|
| Base Tariff | 3.8% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10.0% |
| IEEPA Surcharge | None (Not Steel/Aluminum/Copper) |
| Total Effective Rate | 21.3% |
| Tax Calculation | CIF Value × 21.3% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Pathway | IEEPA:9903.01.24 → USITC:3926.90.50.00 → FOOTNOTE:301/122 |
📌 Note:
- This is the most common classification for plastic slide frames.
- The 7.5% Section 301 is lower than the 25% applied to steel.
- The 10% Section 122 still applies.
- Total 21.3% is manageable but significant.
🎯 3. 3926.90.48.00 —— Plastic Support/Display Frames (Other Plastic Articles)
| Item | Content |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Surcharge | 0.0% |
| IEEPA Surcharge | None |
| Total Effective Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Pathway | IEEPA:9903.01.24 → USITC:3926.90.48.00 → FOOTNOTE:None |
📌 Optimal Choice:
- This code has no Section 301 surcharge and no Section 122 surcharge.
- Only base tariff (3.4%) + IEEPA (10%) = 13.4%.
- Best for cost optimization if the product can be described as "Other plastic articles for album/frame purposes."
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state material composition (e.g., "100% Polystyrene Plastic Frame"). |
| ✅ Material Declaration | ✔️ | Explicitly declare if metal content exceeds thresholds for Section 122. |
| ✅ Product Photos | ✔️ | Clear images of the frame structure, showing no metal components if claiming plastic-only. |
| ✅ Commercial Invoice | ✔️ | Description should match HS Code description (e.g., "Plastic Slide Mounts"). |
| ✅ Packing List | ✔️ | Itemize units, avoid mixing metal and plastic frames in one shipment. |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Material is King, Section 301 is the Bane, 122 for Steel, 301 for Plastic, 0% for None!”
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Plastic Frame | 3926.90.48.00 |
Declare as 3926.90.50.00 → +8% extra tax |
| Metal Frame | 7326.90.86.88 |
Declare as plastic → Customs Fraud Risk |
| Paper/Cardboard Frame | Check Chapter 48 | Declare as Plastic → Rejection Risk |
| Mixed Shipment (Plastic + Metal) | Split HS Codes | Single HS Code → Penalty Risk |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Cardboard-backed Plastic Frames | If plastic >50% by weight, use 3926. |
| Wooden Frames | Use Chapter 44 codes (not in , but standard). |
| Metal Frames | Avoid if possible due to 87.9% tax. Consider plastic alternatives. |
| OEM Custom Frames | Provide design files to prove material composition. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.48.00 |
13.4% | None | Best option for plastic frames |
| 🇺🇸 USA | 7326.90.86.88 |
87.9% | None | Avoid Metal Frames |
| 🇨🇳 China | 3926.90.50.00 |
5% | RoHS | No US surcharges |
| 🇪🇺 EU | 3926.90.95 |
0% | CE | No additional surcharges |
| 🇦🇺 Australia | 3926.90.90 |
5% | RCM | Low tariff |
📌 Conclusion:
- USA has the highest barriers due to Section 301 and 122.
- Plastic frames (3926.90.48.00) are the most cost-effective for US export.
- Metal frames should be avoided for US market due to 87.9% tax.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Declaring Plastic Frames as "Paper Products"
👉 Consequence: Customs reclassification to 3926 → Back taxes + Penalties!
❌ Error 2: Using Metal Frames without declaring Steel Surcharge
👉 Consequence: 87.9% tax applied → Massive cost overrun!
❌ Error 3: Mixing Metal and Plastic Frames in One BL
👉 Consequence: Customs Audit → Delays + Seizure Risk
✅ Correct Action:
“Plastic Slide Frames, 35mm, Clear, Model XYZ, 100% Polystyrene, HS Code 3926.90.48.00”
🎯 VII. Conclusion: Professional Declaration, Save Costs!
🎯 Remember the Mantra:
🔹 “Plastic is Cheap, Metal is Expensive, 13.4% vs 87.9%!”
🔹 “Check Material, Check Tariff, Avoid Steel Surcharge!”
📌 Tip:
If your frames are made of wood, use Chapter 44 codes.
If made of paper/cardboard without plastic/metal structure, check Chapter 48 (not in ).
For plastic frames, 3926.90.48.00 is the best option.
📣 Immediate Action:
📞 Contact Customs Broker + Provide Material Proof + Use 3926.90.48.00
🚀 Clear Customs Smoothly, Maximize Profit!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Cent Saved is Pure Profit!
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.