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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: 4420.90.20 is often for "decorative" wooden items, while 4420.90.80 is 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:4420.90.20.00Sec301:Footnote79Sec122

📌 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:4420.90.80.00Sec301:Footnote79Sec122

📌 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:4820.90.00.00Sec301:Footnote79Sec122

📌 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:3923.10.90.00Sec301:Footnote79Sec122

📌 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:3923.10.20.00Sec301:Footnote79Sec122

📌 Note:
- This subheading may apply to specific types of plastic containers.
- Lower base duty (0%) vs 3923.10.90 (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 4420.90.20.00 by emphasizing its decorative nature (e.g., ornate carving, display stand features) to save 20.7% in duties.
If it’s purely a storage container, 4420.90.80.00 is 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!

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。

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。