Glass Photo Frame
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4414900000 | 21.4% | CN | US | 官方文档 |
| 4414100000 | 21.4% | CN | US | 官方文档 |
| 9405916080 | 39.5% | CN | US | 官方文档 |
| 9405913000 | 47.0% | CN | US | 官方文档 |
商品图片
AI分析
🖼️ Glass Photo Frame (Plastic-Combined/Trimmed)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand the "Photo Frame"?
A Glass Photo Frame is a decorative accessory used to display photographs, certificates, or artwork. In international trade, although the user specifies "Glass," the classification depends heavily on the primary material, structure, and specific use.
⚠️ Critical Distinction:
- If the frame is primarily plastic with glass/metal accents, it falls under Chapter 39 (Plastics).
- If the frame is primarily wood or metal, it falls under different chapters (Wood/Metal).
- Note: The provided data indicates the material is Plastic. Therefore, we strictly analyze based on Plastic Photo Frames.
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Application Scenario | Tax Rate (Total) | Tax Breakdown |
|---|---|---|---|---|
3926.90.50.00 |
Plastic Photo Frame | General plastic photo frame | 21.3% | Base: 3.8% Section 301: 7.5% Section 122: 10% |
3926.90.99.89 |
Other Plastic Articles (General) | Plastic photo frame classified as "other" plastic goods | 22.8% | Base: 5.3% Section 301: 7.5% Section 122: 10% |
3926.90.48.00 |
Plastic Albums/Frame Sets | Plastic frames specifically used in albums or as part of a frame set | 13.4% | Base: 3.4% Section 301: 0.0% Section 122: 10% |
🔍 Key Insight:
-3926.90.50.00is the most common classification for standalone plastic photo frames.
-3926.90.48.00offers a lower tax rate (13.4%) if the frame is explicitly part of an album system or sold as a frame set, but it lacks the Section 301 surcharge (7.5%).
-3926.90.99.89is the "catch-all" category, resulting in the highest base tax (5.3%). Avoid this unless the product cannot be specifically described.
💰 III. 2026 Latest Tariff Rate Breakdown (China to USA)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 (Current Trade Policy)
🎯 1. 3926.90.50.00 – Plastic Photo Frame (Standard)
| Item | Content |
|---|---|
| Base Tariff | 3.8% |
| Section 301 Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 21.3% |
| Calculation | CIF Value × 21.3% |
| De Minimis Exemption | ❌ Not Applicable (Deemed significant value/item) |
| Legal Basis Path | HTSUS: 3926.90.50.00 → Section 301: 7.5% → Section 122: 10% |
📌 Explanation:
- Base Tariff (3.8%): Standard Most Favored Nation (MFN) rate for plastic articles.
- Section 301 (7.5%): Added tariff on Chinese goods under U.S. Trade Representative action.
- Section 122 (10%): Additional tariff on certain imports, often applied to specific plastic or consumer goods categories.
- Total: 21.3%. This is a moderate-to-high tariff compared to domestic goods, but lower than electronics.
🎯 2. 3926.90.99.89 – Other Plastic Articles (General)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 22.8% |
| Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Applicable |
📌 Warning:
- This is the most expensive option due to the higher base rate (5.3%).
- Only use if the frame does not fit3926.90.50.00or3926.90.48.00.
🎯 3. 3926.90.48.00 – Plastic Albums/Frame Sets (Optimized)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Tariff | 0.0% (Exempt/Suspended) |
| Section 122 Tariff | +10% |
| Total Tax Rate | 13.4% |
| Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ❌ Not Applicable |
📌 Opportunity:
- This code offers the lowest total tax (13.4%).
- Condition: The product must be clearly defined as a plastic album or a frame set where the frame is integral to the album structure.
- Strategy: If your product is a standalone frame, this may not apply. However, if sold as a "plastic photo album with frame," this code is optimal.
🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Plastic Photo Frame", Material: Plastic, Use: Home Decoration. |
| ✅ Product Photos | ✔️ | Clear images showing the plastic structure, glass insert, and any hinges/backing. |
| ✅ Material Declaration | ✔️ | Confirm 100% Plastic (excluding glass insert). If metal clips are present, disclose. |
| ✅ HS Code Justification | ✔️ | Explain why 3926.90.50.00 is chosen (e.g., "Primarily plastic, specific function as photo frame"). |
| ✅ Packing List | ✔️ | Detail items per box to avoid "mixed shipment" issues. |
✅ 2. Declaration Strategy (Key Rules)
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Standalone Plastic Frame | 3926.90.50.00 |
Misdeclare as "Plastic Ornament" → Risk of audit |
| Frame sold with Album | 3926.90.48.00 |
Declare as separate items → Higher tax on frame |
| Generic Plastic Frame | 3926.90.99.89 |
Only if no specific code fits |
🔥 "Golden Rule":
"Be specific! 'Plastic Photo Frame' is better than 'Plastic Goods'. Specify if it's part of an album to save 7.9%!"
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| Mixed Materials | If the frame is >50% plastic, declare as plastic. If wood/metal dominates, reclassify. |
| Glass Insert | The glass does not change the HS code if it's just a component. The frame's material (plastic) dictates classification. |
| LED-Lit Frames | If the frame has electrical components, it may fall under Chapter 85 (Electrical), not Chapter 39. Check carefully! |
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.50.00 |
21.3% | Section 301 & 122 apply. High compliance needed. |
| 🇨🇳 China | 3926.90.50.00 |
~6.5% | Standard import tariff. |
| 🇪🇺 EU | 3926.90.99 |
~6.0% | No Section 301/122 equivalent. |
| 🇬🇧 UK | 3926.90.99 |
~6.0% | Post-Brexit rules apply. |
📌 Conclusion:
- USA has the highest tariff burden due to Section 301 and 122.
- EU/UK are more favorable with lower, stable rates.
- Consider supply chain diversification if targeting the US market heavily.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring as "Plastic Gift"
👉 Consequence: Customs may reclassify to 3926.90.99.89 (22.8%) if not specific.
❌ Mistake 2: Ignoring Section 122
👉 Consequence: Underpayment of 10% → Penalties + Back Taxes.
❌ Mistake 3: Mixing Plastic Frames with Metal Frames in one shipment
👉 Consequence: Complex customs audit, potential delay. Declare separately!
✅ Correct Practice:
"Plastic Photo Frame, 5x7 inch, Clear Glass Insert, Black Plastic Border, Model XYZ, For Home Decor"
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember:
🔹 "Plastic Frame? Check
3926.90.50.00(21.3%).
🔹 "Part of an Album? Check3926.90.48.00(13.4%)!
🔹 "Generic?3926.90.99.89(22.8%) – Avoid if possible."
📌 Pro Tip:
If your product can be marketed as a "Plastic Photo Album" or "Frame Set", use
3926.90.48.00to save 7.9% in total tariffs.
Always provide photos and detailed descriptions to support your HS Code claim.
📣 Immediate Action:
📞 Contact a Customs Broker to pre-classify your product.
📸 Upload Clear Product Images with material details.
🚀 Optimize your product description to qualify for the lower tax rate!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent Saved is Profit Gained!
用户评价
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。