Picture Frame Painting Set
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 |
| 3926400090 | 15.3% | CN | US | 官方文档 |
| 4414100000 | 21.4% | CN | US | 官方文档 |
| 9602005080 | 20.2% | CN | US | 官方文档 |
| 3926905000 | 21.3% | CN | US | 官方文档 |
商品图片
AI分析
🖼️ Picture Frame Painting Set (Photorame & Painting Kit)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Picture Frame Painting Sets"?
A "Picture Frame Painting Set" is a composite product often used for artistic display, gift-giving, or DIY decoration. In international trade, it is typically classified based on the material of the frame, which constitutes the essential character of the item. The inclusion of painting supplies (canvas, brushes, paints) does not change the classification of the frame itself, provided the frame is the primary component.
Material-Based Classification: * Wooden Frames: Classified under Chapter 44 (Wood and articles of wood). * Plastic/Other Material Frames: Classified under Chapter 39 (Plastics and articles thereof). * Mixed/Processed Materials (Carved/Molded): Classified under Chapter 96 (Miscellaneous manufactured articles).
⚠️ Key Distinction Point:
- If the frame is primarily wooden and simple in structure → 4414.10 / 4414.90
- If the frame is plastic or primarily non-wooden → 3926.40 / 3926.90
- If the frame is carved, molded, or made of mineral/other processed materials → 9602.00
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material Basis |
|---|---|---|---|
4414.10.00.00 |
Wooden picture frames, meeting frame classification requirements | Simple wooden frames, standard gallery frames | ✅ Wood |
4414.90.00.00 |
Wooden picture frame sets, used for painting or photo display | Complex wooden frames, painted/finished wood sets | ✅ Wood |
3926.40.00.90 |
Decorative picture frame sets made of plastic or other non-metal materials | Plastic frames, acrylic frames, decorative resin frames | ✅ Plastic/Non-metal |
3926.90.50.00 |
Plastic framed picture frame sets, classified as other plastic articles | Generic plastic frames not specifically listed elsewhere | ✅ Plastic |
9602.00.50.80 |
Carved or molded picture frame sets made of processed wood, plastic, or mineral materials | Ornate, carved, molded, or mixed-material artistic frames | ✅ Processed/Mixed |
🔍 Key Reminder:
- All wooden frames (regardless of finish) generally fall under 4414. - Plastic frames fall under 3926 (either specific decorative items3926.40or general plastics3926.90). - Artistic/Carved frames with significant processing may fall under 9602.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current tariffs including Section 301 (122 Clause) and IEEPA add-ons.
🎯 1. 4414.90.00.00 & 4414.10.00.00 —— Wooden Picture Frame Sets
| Item | Content |
|---|---|
| Base Tariff | 3.9% (Ad Valorem) |
| Section 301 (122 Clause) Additional Tariff | +7.5% |
| IEEPA Additional Tariff | +10% |
| Total Tariff Rate | 21.4% |
| Tax Calculation | CIF Value × 21.4% |
| De Minimis Eligibility | ❌ Not Eligible (High tariff rate exceeds threshold) |
| Legal Basis Path | HTSUS:4414.10/4414.90 → USITC:Footnote 122 → IEEPA:9903.01.25 |
📌 Explanation:
- Base 3.9%: Standard MFN tariff for wood frames. - 7.5%: Additional tariff under Section 301, List 122 (specifically for certain wood products). - 10%: IEEPA tariff on Chinese goods. - Total 21.4%: Significant cost impact. Must be accounted for in pricing.
🎯 2. 3926.40.00.90 —— Plastic/Non-Metal Decorative Frame Sets
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Section 301 Additional Tariff | 0.0% |
| IEEPA Additional Tariff | +10% |
| Total Tariff Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | HTSUS:3926.40 → USITC:Footnote 122 (if applicable) → IEEPA:9903.01.25 |
📌 Note:
- Base 5.3%: Standard tariff for plastic decorative articles. - 0% Section 301: Plastic frames often benefit from lower Section 301 rates compared to wood. - 10% IEEPA: Still applies to Chinese origin. - Total 15.3%: Lower than wooden frames, making plastic frames more tax-efficient.
🎯 3. 3926.90.50.00 —— Other Plastic Framed Sets
| Item | Content |
|---|---|
| Base Tariff | 3.8% (Ad Valorem) |
| Section 301 Additional Tariff | +7.5% |
| IEEPA Additional Tariff | +10% |
| Total Tariff Rate | 21.3% |
| Tax Calculation | CIF Value × 21.3% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | HTSUS:3926.90 → USITC:Footnote 122 → IEEPA:9903.01.25 |
📌 Note:
- Similar to wooden frames, this category incurs the 7.5% Section 301 add-on, leading to a total of 21.3%.
🎯 4. 9602.00.50.80 —— Carved/Molded Frame Sets (Wood/Plastic/Mineral)
| Item | Content |
|---|---|
| Base Tariff | 2.7% (Ad Valorem) |
| Section 301 Additional Tariff | +7.5% |
| IEEPA Additional Tariff | +10% |
| Total Tariff Rate | 20.2% |
| Tax Calculation | CIF Value × 20.2% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | HTSUS:9602.00 → USITC:Footnote 122 → IEEPA:9903.01.25 |
📌 Note:
- Base 2.7%: Lowest base rate among options. - Total 20.2%: Due to the 7.5% Section 301 add-on, it is slightly cheaper than wooden frames (21.4%) but more expensive than simple plastic frames (15.3%).
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Missing One = Delay)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Composition List | ✔️ | Clearly state: Frame Material (%) + Painting Supplies (%) |
| ✅ Product Photos | ✔️ | Show frame material, finish, and any carving/molding details |
| ✅ Commercial Invoice | ✔️ | Must specify "Picture Frame Painting Set" and HS Code |
| ✅ Packing List | ✔️ | Detail contents to prove it's a set, not separate items |
| ✅ Material Declaration | ✔️ | Specify if wood is treated/painted, plastic type (PP/PS/ACRYLIC) |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Material Dictates Code, Set Must Be Declared as One!”
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Wooden Frame Set | 4414.90.00.00 or 4414.10.00.00 |
Split into "Wood" + "Paint" → Complex & Risky |
| Plastic Frame Set | 3926.40.00.90 |
Declare as "Art Kit" → Incorrect, misses frame classification |
| Carved/Molded Set | 9602.00.50.80 |
Declare as 3926 → Underpaid tariff if deemed "processed" |
| Mixed Material Frame | 9602.00.50.80 (if processed) |
Guess based on value → High audit risk |
✅ 3. Special Situations Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Frames | Provide design sketches to prove "carved/molded" status for 9602 |
| Gift Sets with Canvas | Ensure the frame is the primary value driver; otherwise, customs may reclassify |
| Plastic vs. Resin | Resin often falls under 3926 or 9602; clarify material safety data sheet (MSDS) |
| Wood Type | If exotic wood, ensure CITES compliance (if applicable), though unlikely for standard frames |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (CN Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4414.90.00.00 / 3926.40.00.90 |
21.4% / 15.3% | None specific for frames | High tariffs due to Section 301 & IEEPA |
| 🇨🇳 China | 4414.90.00.00 / 3926.40.00.90 |
0% - 5% | None | Low import duties |
| 🇪🇺 EU | 4414.90.00 / 3926.40.00 |
4% - 6% | CE (if electrical components) | No Section 301 equivalent |
| 🇬🇧 UK | 4414.90.00 / 3926.40.00 |
4% - 6% | UKCA (if applicable) | Post-Brexit tariffs |
| 🇯🇵 Japan | 4414.90.00 / 3926.40.00 |
3% - 5% | None | Favorable for decorative items |
📌 Conclusion:
- USA is the most tax-intensive market for these goods due to additional tariffs. - Plastic frames (3926.40) offer the best tariff advantage in the US (15.3%) compared to wood (21.4%). - Consider supply chain diversification (e.g., manufacturing in Vietnam/Mexico) to avoid IEEPA tariffs if shipping to the US.
📌 VI. Common Errors & Pitfall Avoidance Guide (Blood-Learn Lessons)
❌ Error 1: Declaring a "Picture Frame Set" as "Painting Supplies Only"
👉 Consequence: Misclassification → Customs may assess higher duties for "art supplies" or reject the declaration.
❌ Error 2: Splitting the set into "Frame" and "Paint Kit" for shipping
👉 Consequence: Increased handling, potential loss of set classification, higher total logistics cost.
❌ Error 3: Ignoring the "Carved/Molded" aspect for ornate frames
👉 Consequence: Under-declaring to 3926 instead of 9602 → Potential audit, back taxes, and penalties.
❌ Error 4: Not declaring "Section 301" compliant origin
👉 Consequence: If origin is China, failing to account for 7.5% + 10% tariffs → Profit margin collapse.
✅ Correct Practice:
"Decorative Picture Frame Painting Set: Wooden Frame (Painted), Includes 1 Canvas, 2 Brushes, 6 Oil Paints. HS Code: 4414.90.00.00. Origin: China."
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Mantra:
🔹 "Material Defines Code, Set Must Be Whole, Wood is 21%, Plastic is 15%, Don't Guess, Consult Pro!"
🔹 "HS Code is Life, Tariff Difference is Profit, Wrong Declaration is Penalty!"
📌 Pro Tip:
If your Picture Frame Painting Sets are manufactured in Vietnam, Mexico, Thailand, or Malaysia, you may be eligible for IEEPA Exemptions or lower Section 301 rates.
Recommend Applying for Advance Ruling if importing large volumes to ensure clearance certainty.
📣 Act Now:
📞 Contact a professional customs broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let your Picture Frame Painting Sets Clear Smoothly, Expand Globally, Double Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Your Cost Deserves Precise Calculation!
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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。