Photo Frame (with backing board)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4414100000 | 21.4% | CN | US | 官方文档 |
| 7020004000 | 41.6% | CN | US | 官方文档 |
| 7020006000 | 40.0% | CN | US | 官方文档 |
| 4414900000 | 21.4% | CN | US | 官方文档 |
商品图片
AI分析
🖼️ Photo Frame (with Backing Board)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Custom Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Photo Frames"?
A Photo Frame with Backing Board is a composite article consisting of a decorative wooden structure (the frame) and a functional support layer (the backing board). In international trade, the classification depends heavily on the primary material of the frame and its specific use.
- Wooden Frames: If the frame is primarily wood, it falls under Chapter 44.
- Glass/Decorative Articles: If the frame is made of glass or other materials not specified elsewhere, it falls under Chapter 70.
⚠️ Key Distinction:
- If the frame is Wooden (including tropical wood) → Classify under HS 4414.
- If the frame is Glass (or other non-wood materials) → Classify under HS 7020.
- Note: The presence of a backing board or glass insert does not change the primary classification of the frame itself, unless the frame is purely a "glass insert" for a vacuum vessel (a niche industrial use).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided <DATA>, here are the precise classifications for "Photo Frame (with backing board)" assuming it is a standard decorative item:
| HS Code | Product Description | Applicable Scenario | Primary Material |
|---|---|---|---|
4414.90.00.00 |
Wooden frames for paintings, photographs, mirrors or similar objects: Other | Standard wooden photo frames (pine, oak, MDF, etc.) | Wood (Non-tropical) |
4414.10.00.00 |
Wooden frames for paintings, photographs, mirrors or similar objects: Of tropical wood | Premium eco-friendly or exotic wood frames (e.g., Teak, Mahogany, Ipe) | Wood (Tropical) |
7020.00.60.00 |
Other articles of glass: Other | Glass decorative frames or frames primarily made of glass | Glass |
7020.00.40.00 |
Other articles of glass: Glass inners for vacuum flasks or for other vacuum vessels | NOT applicable to standard photo frames. Only for industrial vacuum vessel liners. | Glass (Industrial) |
🔍 Critical Reminder:
- For a standard wooden photo frame, do NOT classify under7020. Even if it has a glass front, the frame structure is wood, so it belongs to Chapter 44.
-7020.00.40.00is a trap: It is for industrial vacuum flask liners, not home decor. Do not use this for photo frames.
💰 III. 2026 Latest Tariff Rate Details (Detailed Tax Breakdown)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current trade policies (Base + Section 301)
🎯 1. 4414.90.00.00 – Wooden Photo Frames (Other/Non-Tropical)
| Item | Content |
|---|---|
| Base Tariff | 3.9% (General Rate) |
| Section 301 Surcharge | 7.5% (Additional tariff for Chinese origin) |
| Total Tariff | 11.4% |
| Tax Calculation | CIF Value × 11.4% |
| De Minimis Eligibility | ✅ Yes (If value < $800, typically duty-free under Section 321, but subject to compliance checks) |
| Legal Basis Path | HTSUS:4414.90.00.00 → Section 301 Footnote |
📌 Explanation:
- The 11.4% is a composite rate.
- It is significantly lower than electronics or steel tariffs, making wooden frames a relatively low-risk, low-cost category for US importers.
- No IEEPA surcharge applies here, only the standard Section 301 tariff.
🎯 2. 4414.10.00.00 – Wooden Photo Frames (Of Tropical Wood)
| Item | Content |
|---|---|
| Base Tariff | 3.9% (General Rate) |
| Section 301 Surcharge | 7.5% (Additional tariff for Chinese origin) |
| Total Tariff | 11.4% |
| Tax Calculation | CIF Value × 11.4% |
| De Minimis Eligibility | ✅ Yes (If value < $800) |
| Legal Basis Path | HTSUS:4414.10.00.00 → Section 301 Footnote |
📌 Note:
- Despite being "Tropical Wood," the tariff rate is identical to standard wood frames.
- However, you must have proof of wood species (e.g., FSC certification or supplier declaration) to justify "Tropical Wood" if challenged, though the tax impact is neutral.
🎯 3. 7020.00.60.00 – Glass Articles (Other)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | 0.0% |
| Total Tariff | 0.0% |
| Tax Calculation | CIF Value × 0% |
| De Minimis Eligibility | ✅ Yes |
📌 Explanation:
- If the photo frame is made primarily of glass (not wood), the tariff is 0%.
- This is a tariff advantage for glass-frame imports. However, glass is fragile, increasing logistics costs.
🛠️ IV. Clearance Operational Advice (Practical Pitfall Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Wooden Photo Frame, with Backing Board" or "Glass Photo Frame". |
| ✅ Packing List | ✔️ | List each frame separately if mixed materials. |
| ✅ Product Photos | ✔️ | Show the frame material, backing board, and any decorative elements. |
| ✅ Material Declaration | ✔️ | Critical for Wood: Declare if wood is tropical or non-tropical. |
| ✅ FSC Certificate | ⚠️ Recommended | If claiming "Tropical Wood" or sustainable sourcing, this helps avoid CBP scrutiny. |
✅ 2. Declaration Tips (Key Mantras)
🔥 “Frame Material Dictates Code, Backing Board is Secondary!”
| Scenario | Correct HS Code | Incorrect HS Code | Consequence |
|---|---|---|---|
| Wooden Frame + Glass + Backing | 4414.90.00.00 (11.4%) |
7020.00.60.00 (0%) |
Under-declaration risk: CBP may reclassify to 11.4% + penalties. |
| Glass Frame + Backing | 7020.00.60.00 (0%) |
4414.90.00.00 (11.4%) |
Over-declaration risk: You pay 11.4% when you don’t have to. |
| Wooden Frame (No Glass) | 4414.90.00.00 |
6307.90.98.98 (Other textiles) |
Wrong Chapter: Wood is not textile. |
| Vacuum Flask Glass Inner | 7020.00.40.00 |
7020.00.60.00 |
Wrong Use: Only for vacuum flasks, not photo frames. |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Material Frame (Wood + Metal + Glass) | Classify based on principal material. If wood > 50% by weight/value, use 4414. If metal, use Chapter 83. If mixed, consult a broker. |
| Ready-Made Gift Sets (Frame + Photo + Ribbon) | Declare as "Photo Frame Set". Use the code for the frame. Do not split components if sold as a set. |
| Custom Carved Wooden Frame | Ensure HTSUS 4414 is specified. Carving does not change the code unless it becomes a "statue" (Chapter 97). |
| Importing from Non-China | If from Vietnam, Malaysia, etc., the Section 301 7.5% surcharge may not apply. Check Free Trade Agreements (FTAs). |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4414.90.00.00 |
11.4% | None usually | Highest tariff due to Section 301. |
| 🇨🇳 China | 4414.90.00.00 |
5.0% (Import) | None | Low import duty for domestic distribution. |
| 🇪🇺 EU | 4414.90.00.00 |
5.0% (Ad Valorem) | FSC (Recommended) | No Section 301 equivalent, but strict wood regulations. |
| 🇬🇧 UK | 4414.90.00.00 |
5.0% | FSC | Post-Brexit tariff aligns with EU for wood. |
| 🇯🇵 Japan | 4414.90.00.00 |
4.2% | None | Competitive rate. |
📌 Conclusion:
- The US is the most expensive market for Chinese wooden photo frames due to the 11.4% total tariff.
- Glass frames enter the US duty-free (0%), offering a tariff arbitrage opportunity if design allows.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring a Wooden Frame as "Glass Article" to get 0% tariff
👉 Consequence: CBP inspection reveals wood → Reclassification to 11.4% + Penalties + Seizure Risk.
❌ Error 2: Using 7020.00.40.00 for any glass item
👉 Consequence: Wrong description for "vacuum flask liner" → Rejection of Entry / Delay.
❌ Error 3: Splitting a Frame + Backing Board into two line items
👉 Consequence: Over-complication. The backing board is integral. Declare as one "Photo Frame".
❌ Error 4: Ignoring Wood Species for 4414.10.00.00
👉 Consequence: If you claim "Tropical Wood" but provide non-tropical wood, you may face audit trails or misdeclaration fines.
✅ Correct Practice:
"Wooden Photo Frame, Pine, 8x10 inch, with backing board and hanging wire. HS: 4414.90.00.00"
🎯 VII. Conclusion: Professional Declaration, Cost Optimization!
🎯 Remember the Mantra:
🔹 "Wood Frame? 11.4%. Glass Frame? 0%. Vacuum Liner? Only for Flasks!"
🔹 "Backing Board is Invisible. Frame Material is King."
📌 Pro Tip:
If you are importing large volumes, consider shifting production to Vietnam or Malaysia to avoid the 7.5% Section 301 surcharge on wooden frames.
Alternatively, design Glass-Frame Photo Frames to leverage the 0% US tariff.
📣 Immediate Action:
📞 Verify Wood Species with your supplier.
🚀 Choose the Right HS Code to avoid CBP delays.
💼 Optimize Tariff: 11.4% vs 0% can make or break your margin!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Tariff 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。