Photo Archiving Frame
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4420902000 | 17.5% | CN | US | 官方文档 |
| 4420908000 | 38.2% | CN | US | 官方文档 |
| 4820900000 | 35.0% | CN | US | 官方文档 |
| 3923109000 | 38.0% | CN | US | 官方文档 |
| 3923102000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📸 Photo Archiving Frame (Multi-Purpose Storage Solutions)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part 1: Product Definition & Classification: What is a "Photo Archiving Frame"?
A "Photo Archiving Frame" is an ambiguous term in international trade. It typically refers to storage solutions for photographs, which can be made from Wood, Paper/Cardboard, or Plastic. The HS Code classification depends entirely on Material Composition and Primary Function.
⚠️ Key Distinction:
- If the item is a rigid container for storing photos, it is classified as a Box/Cabinet.
- If it is primarily for display (hanging on a wall), it might be considered Decor.
- Crucial: US Customs (CBP) strictly separates items by material. Misclassification leads to significant duty differences due to Section 301 and Section 122 tariffs.
📦 Part 2: HS Code Classification Matrix (2026 Latest Tariff Authority Comparison)
| HS Code | Material | Product Description | Primary Function | Tax Rate (Total) |
|---|---|---|---|---|
4420.90.20.00 |
🪵 Wood | Wooden decorative articles / Storage boxes | Wooden decorative storage | 17.5% |
4420.90.80.00 |
🪵 Wood | Other wooden decorative articles / Boxes | General wooden storage | 38.2% |
4820.90.00.00 |
📄 Paper | Photo albums, sample books, paper stationery | Paper-based archival | 35.0% |
3923.10.90.00 |
♻️ Plastic | Plastic boxes, cases, similar articles | Plastic packaging/storage | 38.0% |
3923.10.20.00 |
♻️ Plastic | Plastic boxes, cases (specific subset) | Plastic packaging/storage | 35.0% |
🔍 Critical Note:
- Wood vs. Wood:4420.90.20is often for "decorative" wooden items, while4420.90.80is for "other" wooden items. The difference is 20.7% in duty! - Paper vs. Plastic: Paper-based albums (4820) and Plastic boxes (3923) have similar duty structures but different material classifications.
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Current rates apply (Section 301 + Section 122)
🎯 1. 4420.90.20.00 —— Wooden Decorative Storage Box
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10.0% |
| Total Duty Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Applicable (Section 301/122 goods are excluded from de minimis if value exceeds threshold or material is restricted) |
| Legal Basis Path | HTSUS:4420.90.20.00 → Sec301:Footnote79 → Sec122 |
📌 Explanation:
- This is the lowest duty option for wooden items.
- Section 122 (10%) applies to certain consumer goods from China.
- Section 301 (7.5%) is the standard retaliation tariff for many wood products.
🎯 2. 4420.90.80.00 —— Other Wooden Decorative Articles
| Item | Content |
|---|---|
| Base Tariff | 3.2% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Duty Rate | 38.2% |
| Tax Calculation | CIF Value × 38.2% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:4420.90.80.00 → Sec301:Footnote79 → Sec122 |
📌 Warning:
- Misclassifying a wooden box as "Other" instead of "Decorative" can increase costs by 20.7%.
- The high base tariff (3.2%) plus 25% Section 301 makes this category very expensive.
🎯 3. 4820.90.00.00 —— Paper/Cardboard Photo Albums
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Duty Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:4820.90.00.00 → Sec301:Footnote79 → Sec122 |
📌 Explanation:
- Paper-based albums are considered stationery/archival supplies.
- While base duty is 0%, the 25% Section 301 tariff is a standard penalty for Chinese paper products.
🎯 4. 3923.10.90.00 —— Plastic Boxes/Cases (Other)
| Item | Content |
|---|---|
| Base Tariff | 3.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Duty Rate | 38.0% |
| Tax Calculation | CIF Value × 38.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:3923.10.90.00 → Sec301:Footnote79 → Sec122 |
📌 Explanation:
- Generic plastic storage boxes fall here.
- High duty due to 3% base + 25% Section 301.
🎯 5. 3923.10.20.00 —— Plastic Boxes/Cases (Specific)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Duty Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:3923.10.20.00 → Sec301:Footnote79 → Sec122 |
📌 Note:
- This subheading may apply to specific types of plastic containers.
- Lower base duty (0%) vs3923.10.90(3%), but same surcharges.
🛠️ Part 4: Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state Material (Wood, Paper, Plastic) and Construction Method. |
| ✅ Product Photos | ✔️ | Show interior structure, hinges, locks, and branding. |
| ✅ Bill of Lading / Air Waybill | ✔️ | Ensure weight and dimensions match commercial invoice. |
| ✅ Commercial Invoice | ✔️ | Must describe item as "Wooden Photo Storage Box" or "Plastic Photo Album" NOT just "Frame". |
| ✅ Country of Origin Certificate | ✔️ | Essential for determining Section 301 applicability. |
✅ 2. Classification Strategy (Key Rules)
🔥 “Material is King, Function is Queen. Don’t Guess, Specify.”
| Scenario | Correct HS Code | Wrong HS Code | Consequence |
|---|---|---|---|
| Wooden Box with Hinges | 4420.90.20.00 (if decorative) or 4420.90.80.00 |
4421.99.90 (Misc. Wood) |
Risk of higher duty + penalties |
| Paper Album with Plastic Cover | 4820.90.00.00 (if predominantly paper) |
3923.10.90.00 (Plastic) |
Material misclassification = Audit risk |
| Plastic Box for Photos | 3923.10.20.00 or 90.00 |
4420.90.20.00 (Wood) |
Disallowed: Wrong material |
| Mixed Material (Wood + Glass) | 4420.90.20.00 (Wood is essential character) |
7020.00 (Glass) |
GRI 3(b) – Essential Character Rule |
📌 GRI 3(b) Note: If an item is made of multiple materials, classify based on the material that gives it its essential character. For a "Photo Frame," wood or plastic structure usually dominates.
✅ 3. Special Cases & Mitigation
| Situation | Recommendation |
|---|---|
| OEM Custom Wooden Frames | Provide design specs to prove "Decorative" nature for 4420.90.20 (17.5%) vs "Other" (38.2%). |
| Plastic Boxes with Labeling | Ensure labeling doesn’t confuse customs with "Electronics" or "Toys". |
| Samples Sent for Approval | If value < $800, check if De Minimis applies. Warning: Section 301 goods from China cannot use de minimis if they are subject to the tariff. |
| Gift Sets (Frame + Photos) | Declare as the principal item (usually the frame/storage). |
🌍 Part 5: Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | Varies by Material | 17.5% ~ 38.2% | N/A | High Section 301/122 tariffs apply. |
| 🇨🇳 China | Varies | 5% ~ 10% | CCC (if applicable) | No Section 301. |
| 🇪🇺 EU | 4420, 4820, 3923 | 0% ~ 6% | CE (if electrical components) | No Section 301. Lower duties. |
| 🇬🇧 UK | Varies | 0% ~ 6% | UKCA | Post-Brexit rules apply. |
| 🇯🇵 Japan | Varies | 5% ~ 8% | PSE (if electrical) | Generally lower tariffs. |
📌 Conclusion:
- The US market is the most expensive for these goods due to punitive tariffs.
- Wooden items have the widest range (17.5% vs 38.2%). Precision in description is key to saving money.
- Paper/Plastic items are uniformly taxed at ~35-38% due to Section 301.
📌 Part 6: Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Labeling a "Wooden Photo Box" as "Decorative Frame" to avoid duty
👉 Result: CBP may reclassify as "Other Wood" (38.2%) if it’s primarily storage, not wall-hanging decor.
❌ Mistake 2: Ignoring Section 122
👉 Result: Missing the extra 10% on eligible goods leads to underpayment and penalties.
❌ Mistake 3: Using "Frame" for a storage box
👉 Result: Customs may classify as "Wall Decor" (different HS), leading to delays and queries.
❌ Mistake 4: Assuming De Minimis ($800) applies to all shipments
👉 Result: Section 301 and Section 122 goods exclude de minimis benefits. Full duty applies.
✅ Correct Approach:
"Wooden Storage Box for Photographs, Hinged Lid, Interior Felt Lined, Model ABC, Made in China"
🎯 Part 7: Conclusion: Professional Classification Saves Money
🎯 Remember the Mantra:
🔹 "Wooden Decorative: 17.5%, Wooden Other: 38.2%."
🔹 "Paper/Plastic: ~35-38% due to Section 301."
🔹 "Section 122 adds 10% on top."🔹 "Describe Material, Not Just Function!"
📌 Pro Tip:
If your product is Wooden, try to qualify for
4420.90.20.00by emphasizing its decorative nature (e.g., ornate carving, display stand features) to save 20.7% in duties.
If it’s purely a storage container,4420.90.80.00is the correct, albeit expensive, classification.
📣 Action Item:
📞 Consult a licensed customs broker before shipping.
📄 Provide clear photos and material breakdowns.
🚀 Accurate HS Code = Predictable Costs = Happy Customer.
✨ Professional Customs Clearance Starts with Precise Classification!
💼 Every Percentage Point of Duty Counts!
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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。