Picture Frame with Backboard
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 |
| 7020006000 | 40.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 4414100000 | 21.4% | CN | US | 官方文档 |
| 7020004000 | 41.6% | CN | US | 官方文档 |
商品图片
AI分析
🖼️ Picture Frame with Backboard (照片框架带背板)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly Is a "Picture Frame with Backboard"?
A Picture Frame with Backboard is a decorative item used to display photographs, artwork, or documents. It typically consists of: - A Frame: The outer structural boundary (commonly wood, plastic, glass, or metal). - A Backboard: The rear support panel (usually cardboard, fiberboard, or wood) that holds the picture and frame together. - Front Cover: Often glass, acrylic, or plastic, though not explicitly mentioned, it is implied in standard frames.
In international trade, classification depends heavily on the primary material of the frame or the overall composition. Since the input does not specify the material, we must consider the most common materials (Wood, Glass, Plastic) and their corresponding HS Codes under US Harmonized Tariff Schedule (HTSUS).
⚠️ Key Distinction Point:
- If the frame is Wooden: Classify under Chapter 44 (Wood).
- If the frame is Glass (or primarily glass): Classify under Chapter 70 (Glass).
- If the frame is Plastic: Classify under Chapter 39 (Plastics).
- Note: The backboard is generally ignored for classification unless it defines the product's essential character, which is rare for frames.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided <DATA>, here are the five possible classifications for a "Picture Frame with Backboard," depending on its inferred material:
| HS Code | Product Description | Material Inference | Application Scenario | Total Tax Rate |
|---|---|---|---|---|
4414.90.00.00 |
Other Wood Frames | Wood (Non-tropical) | Standard wooden photo frames; generic wooden frames | 21.4% |
7020.00.60.00 |
Other Glass Articles | Glass or Glass-Plastic Mix | Frames with glass covers/panels; decorative glass items | 40.0% |
3926.90.99.89 |
Other Plastic Articles | Plastic | Plastic frames or plastic-backed frames; common consumer goods | 22.8% |
4414.10.00.00 |
Tropical Wood Frames | Tropical Wood | Frames made from tropical hardwoods (e.g., teak, mahogany) | 21.4% |
7020.00.40.00 |
Other Glass Articles | Glass | Similar to 7020.60 but different sub-heading for specific glass forms | 41.6% |
🔍 Important Note:
- The classification is material-dependent.
- If the material is unknown, customs may classify based on the most common material or request clarification.
- The backboard (usually cardboard/fiberboard) does not change the classification of the frame unless it is the primary component, which is not the case here.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 4414.90.00.00 —— Wood Frames (Non-Tropical)
| Item | Content |
|---|---|
| Base Tariff | 3.9% (ad valorem) |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 21.4% |
| Tax Calculation | CIF Value × 21.4% |
| De Minimis Exemption | ❌ Not Eligible (Denied) |
| Legal Basis Path | Section 301: 9903.88.01 → Section 122: 9903.12 → HTSUS: 4414.90.00.00 |
📌 Explanation:
- Base Rate 3.9%: Standard duty for non-tropical wood frames.
- Section 301 (7.5%): Additional tariff on Chinese goods under Trade Act of 1974 Section 301.
- Section 122 (10%): Additional tariff under Section 122 of the Trade Act of 1974 (national security/economic interest).
- Total 21.4%: High cost for wooden frames.
🎯 2. 7020.00.60.00 —— Other Glass Articles (Glass Frames)
| Item | Content |
|---|---|
| Base Tariff | 5.0% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 40.0% |
| Tax Calculation | CIF Value × 40.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: 9903.88.01 → Section 122: 9903.12 → HTSUS: 7020.00.60.00 |
📌 Explanation:
- Glass frames are subject to higher tariffs due to the 25% Section 301 rate.
- Total 40.0% is significantly higher than wood or plastic alternatives.
🎯 3. 3926.90.99.89 —— Other Plastic Articles (Plastic Frames)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: 9903.88.01 → Section 122: 9903.12 → HTSUS: 3926.90.99.89 |
📌 Explanation:
- Plastic frames have a slightly higher base rate (5.3%) but the same additional tariffs as non-tropical wood.
- Total 22.8% is comparable to wood frames.
🎯 4. 4414.10.00.00 —— Tropical Wood Frames
| Item | Content |
|---|---|
| Base Tariff | 3.9% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 21.4% |
| Tax Calculation | CIF Value × 21.4% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: 9903.88.01 → Section 122: 9903.12 → HTSUS: 4414.10.00.00 |
📌 Explanation:
- Tropical wood frames have the same tariff structure as non-tropical wood frames in this data.
- Ensure the wood is indeed tropical; misclassification can lead to penalties.
🎯 5. 7020.00.40.00 —— Other Glass Articles (Alternative Sub-heading)
| Item | Content |
|---|---|
| Base Tariff | 6.6% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 41.6% |
| Tax Calculation | CIF Value × 41.6% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: 9903.88.01 → Section 122: 9903.12 → HTSUS: 7020.00.40.00 |
📌 Explanation:
- Slightly higher base rate (6.6%) compared to 7020.60.
- Total 41.6% is the highest tariff in this dataset.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Preparation Checklist (Required Documents)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification | ✔️ | Material composition (Wood/Glass/Plastic), dimensions, weight |
| ✅ Product Photos | ✔️ | Clear images of front, back, and side views |
| ✅ Commercial Invoice | ✔️ | Must specify "Picture Frame" and material |
| ✅ Packing List | ✔️ | Include quantity, weight, and packaging details |
| ✅ Material Declaration | ✔️ | Explicitly state the frame material (e.g., "Solid Wood," "ABS Plastic") |
✅ 2. Declaration Tips (Key Rules)
🔥 "Material Determines Code, Code Determines Tax!"
| Scenario | Correct HS Code | Incorrect Approach |
|---|---|---|
| Wooden Frame | 4414.90.00.00 or 4414.10.00.00 |
Declare as "Plastic" → Penalty for misclassification |
| Plastic Frame | 3926.90.99.89 |
Declare as "Glass" → Higher tax |
| Glass Frame | 7020.00.60.00 or 7020.00.40.00 |
Declare as "Wood" → High risk of audit/fine |
| Mixed Material | Primary material determines code | Ambiguous declaration → Customs delay |
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| OEM Custom Frames | Provide design specs to prove material composition |
| Frames with Glass Front | Still classified under frame material (Wood/Plastic) if the frame is the main component |
| Small Quantity (De Minimis) | ❌ Not Eligible for Section 122/301 exemptions |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4414.90.00.00 (Wood) |
21.4% | High additional tariffs |
| 🇨🇳 China | 4414.90.00.00 (Wood) |
~5-10% | No additional tariffs |
| 🇪🇺 EU | 4414.90.00.00 (Wood) |
0-4% | No Section 301/122 |
| 🇬🇧 UK | 4414.90.00.00 (Wood) |
0-4% | No Section 301/122 |
| 🇦🇺 Australia | 4414.90.00.00 (Wood) |
5% | No additional tariffs |
📌 Conclusion:
- USA has the highest tariffs for picture frames from China.
- Wood and Plastic frames are more cost-effective than Glass frames due to lower Section 301 rates (7.5% vs. 25%).
- Glass frames are significantly more expensive to import into the US.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring a Wooden Frame as "Decorative Item"
👉 Consequence: Customs may reclassify and apply higher tariffs or penalties.
❌ Mistake 2: Ignoring the Section 122 Tariff
👉 Consequence: Unexpected 10% charge at customs, increasing costs.
❌ Mistake 3: Misdeclaring Glass Frames as "Plastic"
👉 Consequence: Audit, fines, and potential seizure.
✅ Correct Approach:
"Be specific about material. 'Picture Frame, 8x10 inch, Oak Wood, with Glass Cover.'"
🎯 VII. Conclusion: Professional Clearance Saves Money!
🎯 Key Takeaway:
🔹 Material is Key: Wood/Plastic = ~21-23% Tax; Glass = ~40-42% Tax.
🔹 No De Minimis: Section 122 and 301 tariffs apply to all values.
🔹 Accurate Declaration: Avoid penalties by correctly identifying the material.
📌 Pro Tip:
If possible, choose Wooden or Plastic frames for US import to minimize tariff costs.
Consider pre-ruling (Advance Ruling) from CBP for large shipments to confirm HS Code.
📣 Immediate Action:
📞 Contact a licensed customs broker.
📄 Provide detailed product specs.
🚀 Optimize supply chain to reduce tariff impact.
✨ Professional clearance starts with accurate classification!
💼 Every percentage point matters in international 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。