Film Fixing Tape
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9002909500 | 35.0% | CN | US | 官方文档 |
| 3926905000 | 21.3% | CN | US | 官方文档 |
| 3926909910 | 22.8% | CN | US | 官方文档 |
| 9010908500 | 35.0% | CN | US | 官方文档 |
| 9010506000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🎞️ Film Fixing Frames (Film Fixing Tape/Blocks)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Full Analysis | Professional Level Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Film Fixing Frames"?
Film Fixing Frames (often referred to as Film Fixing Tape, Blocks, or Mounts in trade) are essential accessories for photography, specifically designed to hold photographic slides or film strips securely in place for viewing, scanning, or projection. In international trade, the classification depends heavily on the material composition and the intended use of the frame.
The two main classification paths are: * Plastic Products (Chapter 39): If the frame is made primarily of plastic and serves a general holding/mounting function. * Optical/Medical Equipment Parts (Chapter 90): If the frame is made of optical materials or is considered a specific part/accessory of optical instruments or photography laboratory equipment.
⚠️ Key Distinction Point:
- If the frame is plastic and used for general slide mounting → Chapter 39
- If the frame is linked to optical devices or laboratory equipment (even if plastic) → Chapter 90
- Note: Even plastic parts can fall under Chapter 90 if they are "parts and accessories" of goods of Chapter 90 (e.g., projectors, lab devices).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material/Nature |
|---|---|---|---|
9002.90.95.00 |
Optical elements and their parts/accessories; optical glass or other optical materials. | Frames made of optical-related materials or chemical photosensitive materials acting as optical components. | Optical/Photosensitive |
3926.90.50.00 |
Other articles of plastics; for photographic slides frames or mounting. | Plastic frames specifically designed for photographic slide mounting or framing. | Plastic |
3926.90.99.10 |
Other articles of plastics; other categories, mostly plastic material. | General plastic frames not specifically listed elsewhere, simple plastic holders. | Plastic |
9010.90.85.00 |
Parts and accessories of apparatus for photographic (other than cinematographic) laboratory equipment. | Frames classified as accessories to photography lab devices (e.g., automatic processors). | Lab Equipment Accessory |
9010.50.60.00 |
Other apparatus and equipment for photographic (other than cinematographic) laboratory equipment; other auxiliary appliances. | Frames classified as auxiliary appliances for photography lab equipment, not in other specific categories. | Lab Equipment Accessory |
🔍 Key Reminder:
- Plastic frames are not automatically exempt from Chapter 90. If they are deemed "parts" of optical equipment (like projectors or lab scanners), they may fall under 9010.
- Chapter 39 is generally for "general use" plastic mounting frames or those without specific optical equipment integration.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including subsequent imports)
🎯 1. 9002.90.95.00 & 9010.90.85.00 & 9010.50.60.00 —— Optical/Lab Equipment Related
These codes share the same tariff structure in the provided data, reflecting their classification as high-value or specialized equipment parts.
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Tariff | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base: 0% → 301: 25% → 122 Clause: 10% |
📌 Explanation:
- Although the base tariff is 0%, the additional taxes are high.
- The 25% is the standard Section 301 duty on many Chinese goods.
- The 10% is the specific "122 Clause" duty (often related to specific trade restrictions or anti-dumping/countervailing measures depending on the exact HS subheading interpretation).
- Total 35% makes these classifications significantly more expensive than plastic alternatives.
🎯 2. 3926.90.50.00 & 3926.90.99.10 —— Plastic Products
These codes apply to frames made of plastic, which generally face lower additional tariffs compared to optical/lab equipment parts in this dataset.
| Item | Content |
|---|---|
| Base Tariff | Varies (3.8% - 5.3%) |
| Section 301 Tariff | +7.5% |
| 122 Clause Tariff | +10.0% |
| Total Tariff Rate | 21.3% - 22.8% |
| Tax Calculation | CIF Value × Rate |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base → 301: 7.5% → 122 Clause: 10% |
📌 Note:
-3926.90.50.00(Specifically for slide frames): Base 3.8% + 7.5% + 10% = 21.3%
-3926.90.99.10(Other plastic articles): Base 5.3% + 7.5% + 10% = 22.8%
- Savings: Compared to Chapter 90 codes (35%), choosing the correct plastic classification can save ~12-14% in duties.
🛠️ IV. Customs Clearance Operational Advice (Practical Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (None Can Be Missing)
| Material | Must Provide | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material (Plastic/Optical), Dimensions, Usage (Slide/Film) |
| ✅ Material Composition Report | ✔️ | Crucial to prove it is plastic (for Chapter 39) vs. optical/lab part (for Chapter 90) |
| ✅ Product Photos | ✔️ | Clear view of the frame, showing any branding, model numbers |
| ✅ Commercial Invoice | ✔️ | Must accurately describe the item (e.g., "Plastic Slide Mount") |
| ✅ Packing List | ✔️ | Detail contents to avoid "part of equipment" ambiguity |
| ✅ Proof of Non-Integration | ✔️ | If claiming Chapter 39, provide documents showing it is not a proprietary part of a specific projector or lab machine |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material Defines Code, Plastic Saves Money, Don't Confuse with Lab Gear!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plastic Frame for General Use | 3926.90.50.00 or 3926.90.99.10 |
Declaring as 9002... → 35% Tax |
| Frame Integrated with Projector | 9002.90.95.00 |
Declaring as 3926... → Underpayment Penalty |
| Lab Device Accessory | 9010.90.85.00 |
Declaring as 3926... → Misclassification Risk |
| Generic Plastic Holder | 3926.90.99.10 |
Declaring as 9010... → Overpayment |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials | If the frame is plastic but has metal clips or optical glass inserts, it may be pulled into Chapter 90. Consider separating components if possible. |
| OEM Custom Frames | If you are manufacturing frames for a specific projector brand (e.g., Epson, BenQ), Customs may view them as accessories of Chapter 90. Provide an "Aftermarket/Third-Party" label to support Chapter 39 classification. |
| High-Value Optical Frames | If made of specialized optical polymers, they fall under 9002. Ensure material specs support this. |
| Bulk Bulkshipments | Ensure the invoice clearly states "Plastic Film Fixing Frames" to avoid immediate reclassification by CBP. |
🌍 V. Global Main Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.50.00 |
21.3% (Plastic) | None | 35% if classified as Optical (9002/9010) |
| 🇨🇳 China | 3926.90.50.00 |
5.0% | None | Low tariff for plastic imports |
| 🇪🇺 EU | 3926.90.50.00 |
0% - 4.5% | CE (if applicable) | No Section 301 or 122 Clause |
| 🇬🇧 UK | 3926.90.50.00 |
0% - 4.5% | UKCA | Post-Brexit tariff structure applies |
| 🇦🇺 Australia | 3926.90.50.00 |
5.0% | RCM | No high additional duties |
📌 Conclusion:
- The US market is the most critical for tariff optimization.
- Plastic (Chapter 39) is significantly cheaper (21.3-22.8%) than Optical/Lab Parts (Chapter 90) (35%).
- Ensure your product is marketed and described as a plastic accessory, not an optical instrument part, to qualify for the lower rate.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Classifying plastic slide frames as "Parts of Projectors" (9010...)
👉 Consequence: Tariff jumps from 21.3% to 35% → Loss of ~14% profit.
❌ Error 2: Using vague terms like "Film Holder" without material specification
👉 Consequence: Customs may assume optical/laboratory use → Audit delay or retroactive tax.
❌ Error 3: Ignoring the "122 Clause" (10%)
👉 Consequence: Even if base duty is 0%, the 10% add-on is unavoidable for Chinese origins. Must budget for it.
❌ Error 4: Mixing "Lab Equipment" frames with "General Plastic" frames in one shipment
👉 Consequence: The entire shipment may be audited or misclassified. Separate shipments or clear descriptions are key.
✅ Correct Practice:
"Plastic Film Fixing Frames for 35mm Slides, Model XYZ, Made of ABS Plastic, Not Part of Any Specific Optical Device"
🎯 VII. Conclusion: Precise Classification, Maximize Profit!
🎯 Remember the Mantra:
🔹 "Plastic Frames = Chapter 39 (~22%), Optical Parts = Chapter 90 (35%)."
🔹 "Don't let your plastic frames get taxed like high-tech optics!"
🔹 "122 Clause is always 10% on CN origin. Manage it."
📌 Pro Tip:
If your frames are OEM parts for a specific brand, consult with a customs broker to see if a specific exemption or Advance Ruling is possible. However, for general market sales, Chapter 39 is the most cost-effective path for plastic frames.
📣 Take Action Now:
📞 Contact your freight forwarder + Provide material specs + Confirm Chapter 39 classification
🚀 Save 12%+ in tariffs, ensure smooth customs clearance, and boost your margins!
✨ Professional customs clearance starts with accurate classification!
💼 Every dollar saved in tariffs is pure profit!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。