Photo Frame Glue
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3506105000 | 37.1% | CN | US | 官方文档 |
| 3506915000 | 37.1% | CN | US | 官方文档 |
| 3926903500 | 24.0% | CN | US | 官方文档 |
| 3926904510 | 38.5% | CN | US | 官方文档 |
| 3506105000 | 37.1% | CN | US | 官方文档 |
商品图片
AI分析
🖼️ Photo Frame Glue (Adhesives for Picture Frames)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is "Photo Frame Glue"?
Photo frame glue is a specialized adhesive product used for bonding picture frames, mirrors, and decorative items. In international trade, its classification depends heavily on its chemical composition and intended use. It is generally categorized under Chapter 35 (Albuminoidal substances; Modified Starches) or Chapter 39 (Plastics and Articles Thereof).
Key Classification Paths: 1. Prepared Adhesives (Chapter 35): If the glue is a formulated chemical adhesive (e.g., polyvinyl acetate, animal glue, or rubber-based), it falls under Heading 35.06. 2. Plastic Articles (Chapter 39): If the product is primarily viewed as a finished plastic article containing adhesive properties, or if the resin base is strictly plastic-based without meeting specific adhesive definitions, it may fall under Heading 39.26.
⚠️ Key Distinction Point:
- If it is a prepared adhesive (mixture of polymers/rubbers/glues) → HS Code 3506
- If it is a plastic accessory/fixture with adhesive traits → HS Code 3926
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided data, here are the specific HS Codes, their justifications, and tax implications for Photo Frame Glue.
| HS Code | Product Description & Justification | Total Tax Rate | Tax Breakdown |
|---|---|---|---|
3506.10.50.00 |
Prepared Adhesive (Retail) Summary: Classified as an adhesive. Material is "prepared glue." Fits the retail sale characteristic of adhesives. |
37.1% | Base: 2.1% Add'l (Sec 301): 25.0% Add'l (Sec 122): 10% |
3506.91.50.00 |
Other Prepared Adhesives Summary: Classified as an adhesive based on polymers or rubber. Fits the "other adhesives" category. |
37.1% | Base: 2.1% Add'l (Sec 301): 25.0% Add'l (Sec 122): 10% |
3926.90.35.00 |
Other Plastic Articles Summary: Inferred as a plastic-based adhesive. Falls under "other plastic articles" with no material conflict. |
24.0% | Base: 6.5% Add'l (Sec 301): 7.5% Add'l (Sec 122): 10% |
3926.90.45.10 |
Plastic/Chemical Material Article Summary: Main component is adhesive chemical product. Falls under plastic/chemical material articles category. |
38.5% | Base: 3.5% Add'l (Sec 301): 25.0% Add'l (Sec 122): 10% |
3506.10.50.00 |
Fallback Adhesive Classification Summary: Explicitly includes glue material attributes. Based on the "other category" fallback principle for adhesives. |
37.1% | Base: 2.1% Add'l (Sec 301): 25.0% Add'l (Sec 122): 10% |
🔍 Analysis of Tax Variations:
- The lowest total tax rate is 24.0% (3926.90.35.00), which treats the product as a general plastic article.
- The standard adhesive rate is 37.1% (3506.10.50.00), which is the most common classification for "glue."
- A high-risk rate of 38.5% (3926.90.45.10) exists if classified as a specific chemical plastic article, likely due to higher base tariffs.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 (Current Trade Policy)
🎯 1. 3506.10.50.00 & 3506.91.50.00 —— Prepared Adhesives
| Item | Content |
|---|---|
| Base Tariff | 2.1% (ad valorem) |
| Section 301 Add-on | +25.0% (USITC Footnote for Chinese Adhesives) |
| Section 122 Add-on | +10.0% (Additional duty for specific Chinese imports) |
| Total Effective Rate | 37.1% |
| Tax Calculation | CIF Value × 37.1% |
| De Minimis Exemption | ❌ Not Applicable |
📌 Explanation:
- These codes classify the product strictly as a chemical adhesive.
- The 25% Section 301 tariff is standard for many chemical preparations from China.
- The 10% Section 122 tariff is an additional layer of protectionism.
- Total burden: 37.1%. This is the most "traditional" classification for glue.
🎯 2. 3926.90.35.00 —— Other Plastic Articles
| Item | Content |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| Section 301 Add-on | +7.5% (Reduced Section 301 rate for this specific plastic sub-category) |
| Section 122 Add-on | +10.0% |
| Total Effective Rate | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Exemption | ❌ Not Applicable |
📌 Explanation:
- This code classifies the glue as a plastic article rather than a pure chemical adhesive.
- The Section 301 rate is lower (7.5% vs 25%), resulting in significant savings.
- Total burden: 24.0%. This is the most cost-effective option if customs accepts the "plastic article" interpretation.
🎯 3. 3926.90.45.10 —— Plastic/Chemical Material Article
| Item | Content |
|---|---|
| Base Tariff | 3.5% (ad valorem) |
| Section 301 Add-on | +25.0% (Standard high Section 301 rate) |
| Section 122 Add-on | +10.0% |
| Total Effective Rate | 38.5% |
| Tax Calculation | CIF Value × 38.5% |
| De Minimis Exemption | ❌ Not Applicable |
📌 Explanation:
- Despite a low base tariff (3.5%), the 25% Section 301 surcharge makes this the most expensive option.
- Avoid this classification unless necessary, as the total tax is nearly 40%.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Preparation Checklist (Non-negotiable)
| Document | Required? | Note |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Must detail chemical composition (e.g., "Polyvinyl Acetate," "Natural Rubber"). |
| ✅ Safety Data Sheet (SDS) | ✔️ | Crucial for proving it is not hazardous or flammable beyond standard limits. |
| ✅ Product Photos | ✔️ | Show packaging, retail status, and application instructions. |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Adhesive for Photo Frames" or "Plastic Picture Frame Fastener." |
| ✅ Origin Certificate (CO) | ✔️ | To prove Chinese origin (and thus apply/avoid specific tariffs). |
✅ 2. Declaration Strategy (Key Tips)
🔥 “Declare as Adhesive for Low Risk, Plastic for Low Tax – But Verify!”
| Scenario | Recommended HS Code | Reasoning |
|---|---|---|
| Standard Glue (Tube/Bottle) | 3506.10.50.00 |
Safest bet. Customs readily accepts "prepared adhesives." |
| Plastic-Backed Tape/Strip | 3926.90.35.00 |
If the product is primarily a plastic strip with adhesive coating, argue for "Plastic Article" to save 13.1% in tax. |
| Chemical Paste in Jar | 3506.91.50.00 |
If it’s a rubber-based polymer, this is the correct "other adhesive" code. |
| Mixed Plastic/Chemical | 3926.90.45.10 |
⚠️ Avoid unless forced. Highest tax burden. |
📌 Critical Note:
- If you declare3926.90.35.00(24%) but Customs determines it’s a pure adhesive, they may reclassify it to3506(37.1%), leading to back taxes + penalties.
- Ensure your SDS and marketing materials support the "plastic article" or "adhesive" claim consistently.
✅ 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| Retail vs. Industrial | If sold in small retail packs, 3506.10.50.00 is strongly supported. |
| Chemical Composition | If >50% is polymer/rubber, 3506.91.50.00 is defensible. |
| Customs Ruling | For large volume imports, apply for an Advance Ruling to lock in the 24% rate if using 3926.90.35.00. |
🌍 V. Global Market Comparison (2026 Outlook)
| Market | Recommended HS Code | Est. Tax Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3506.10.50.00 / 3926.90.35.00 |
24.0% - 37.1% | High Section 301 tariffs apply. |
| 🇨🇳 China | 3506.10.50.00 |
~5% | Low import tax, no Section 301. |
| 🇪🇺 EU | 3506.10.50.00 |
~6.5% | No Section 122 equivalent; standard EU tariffs. |
| 🇬🇧 UK | 3506.10.50.00 |
~6.5% | Post-Brexit tariff structure similar to EU. |
📌 Conclusion:
- The US is the most challenging market due to additive tariffs (301 + 122).
- Cost optimization requires careful classification between "Adhesive" (3506) and "Plastic Article" (3926).
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring all glue as 3506 without considering 3926
👉 Consequence: Overpaying 13.1% in taxes if the product is structurally a plastic article.
❌ Error 2: Declaring 3926 for pure chemical glue without plastic backing
👉 Consequence: Customs reclassification to 3506 + penalties for misdeclaration.
❌ Error 3: Ignoring the Section 122 Tariff
👉 Consequence: Unexpected 10% surcharge on all Chinese adhesives/plastics.
✅ Best Practice:
Use the phrase: "Prepared Adhesive for Picture Frames, Retail Pack" if using
3506.
Use: "Plastic Picture Frame Mounting Strip with Adhesive" if using3926.
🎯 VII. Conclusion: Professional Declaration, Cost Efficiency!
🎯 Remember:
🔹 "Adhesive = 37.1% | Plastic Article = 24.0% | Chemical Plastic = 38.5%"
🔹 "Choose the right HS Code to save 13%!"📌 Pro Tip:
If your photo frame glue is a plastic strip with adhesive backing, aggressively pursue3926.90.35.00(24%) with proper documentation. If it is a tube of chemical glue, accept3506.10.50.00(37.1%) to avoid compliance risks.
📣 Immediate Action:
📞 Consult a licensed customs broker to confirm if your specific product formulation qualifies for the 24% "Plastic Article" rate under
3926.90.35.00.
🚀 Clearance starts with correct classification!
✨ Professional Customs Clearance, Starting with Accurate Classification!
💼 Every percentage point counts in global trade!
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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。