Plastic Frame
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9003110000 | 20.0% | CN | US | 官方文档 |
| 9003190000 | 17.5% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 9004900010 | 20.0% | CN | US | 官方文档 |
| 3926902500 | 24.0% | CN | US | 官方文档 |
| 9004900090 | 20.0% | CN | US | 官方文档 |
| 7117905500 | 24.7% | CN | US | 官方文档 |
商品图片
AI分析
👓 Plastic Frames (Eyewear & Spectacle Frames)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What Exactly Are "Plastic Frames"?
Plastic frames, commonly referred to as spectacle frames, are the structural components of eyewear used to hold lenses. In international trade, they are classified based on their material composition, specific use (optical vs. decorative), and physical form.
The core distinction lies in whether they are considered Optical Goods (under Chapter 90) or General Plastic Articles (under Chapter 39) or even Jewelry/Accessories (under Chapter 71).
⚠️ Critical Distinction Point:
- If the frame is designed specifically to hold optical lenses for vision correction or eye protection → Classify under Chapter 90 (Optical Instruments).
- If the frame is a generic plastic accessory, toy, or non-optical item → Classify under Chapter 39 (Plastics).
- If the frame is ornamental or part of a costume/accessory set → May fall under Chapter 71 (Imitation Jewelry).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Reference)
| HS Code | Product Description | Application Scenario | Classification Logic |
|---|---|---|---|
9004.90.00.10 |
Plastic frames, matching the form and plastic material of spectacle components, compliant with safety glasses or goggles classification. | Safety eyewear, protective goggles with plastic frames. | Specific Use: Optical/Safety protection. |
3926.90.25.00 |
Plastic frames, made of plastic, belonging to the "other" category of plastic products, with no form or use conflict. | Generic plastic eyewear parts not meeting specific optical definitions. | General Material: Plastic article, no specific optical conflict. |
9004.90.00.90 |
Plastic frames, made of plastic, intended as components for eyeglasses, falling under the category of other glasses/spectacles. | General prescription eyeglasses frames, sunglasses frames. | Primary Use: Eyeglasses components. |
9003.11.00.00 |
Plastic frames, where material, form, and use match the classification explanation exactly. | Standard plastic eyeglass frames for vision correction. | Exact Match: Perfect alignment with optical frame definition. |
9003.19.00.00 |
Plastic frames, where plastic belongs to the "other materials" category, and the frame meets form and use requirements. | Alternative plastic materials or less common optical frames. | Other Materials: Plastic as an alternative material in optical devices. |
3926.90.99.89 |
Plastic frames, made of plastic, form belongs to articles, compliant with plastics and articles category. | Non-optical plastic frame-like items, generic accessories. | General Article: Broad plastic category, no optical function. |
7117.90.55.00 |
Plastic eyeglass frames, made of plastic, conforming to imitation jewelry/accessories category inferred from non-metallic material, form as accessory parts/half-finished goods. | Fashion eyewear, costume pieces, non-functional decorative frames. | Imitation Jewelry: Decorative/accessory nature overrides optical function. |
🔍 Key Reminder:
- All frames intended for vision correction or eye protection should ideally be classified under HS Code 9004 or 9003 to reflect their functional purpose.
- Misclassifying optical frames as 3926 (general plastic goods) may lead to lower duty rates but carries a high risk of customs audit if the product's optical function is evident.
- Chapter 71 is only applicable if the item is primarily decorative or imitates jewelry.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 9004.90.00.10 & 9004.90.00.90 & 9003.11.00.00 — Optical/Safety Plastic Frames
| Item | Content |
|---|---|
| Base Tariff Rate | 2.5% (ad valorem) |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 20.0% |
| Tax Calculation | CIF Value × 20% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:9004.90.00.10/90/9003.11 → Section 301:7.5% → Section 122:10% |
📌 Explanation:
- These codes represent optical goods.
- The 20% total rate is the standard for most optical plastic frames from China.
- Section 122 (10%) is a specific surcharge often applied to certain medical/optical supplies depending on current administrative orders.
- No de minimis exemption: Even small packages are subject to full duties.
🎯 2. 9003.19.00.00 — Other Plastic Optical Materials/frames
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:9003.19.00.00 → Section 301:7.5% → Section 122:10% |
📌 Note:
- This code has a 0% base rate, making it slightly cheaper than the 2.5% base codes.
- However, the Section 301 (7.5%) and Section 122 (10%) still apply, resulting in a 17.5% total.
- Use this only if the product strictly fits the "other materials" definition for optical parts.
🎯 3. 3926.90.25.00 & 3926.90.99.89 — General Plastic Articles (Non-Optical)
| Item | Content |
|---|---|
| Base Tariff Rate | 6.5% (for .25) / 5.3% (for .99.89) |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 24.0% (for .25) / 22.8% (for .99.89) |
| Tax Calculation | CIF Value × Total Rate |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3926.90.25/99 → Section 301:7.5% → Section 122:10% |
📌 Warning:
- These rates are higher than the optical codes (20%).
- Do NOT use these codes for actual eyewear unless you intend to pay a higher tax.
- These are for generic plastic parts that do not meet the definition of eyewear.
🎯 4. 7117.90.55.00 — Imitation Jewelry/Decorative Plastic Frames
| Item | Content |
|---|---|
| Base Tariff Rate | 7.2% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 24.7% |
| Tax Calculation | CIF Value × 24.7% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:7117.90.55.00 → Section 301:7.5% → Section 122:10% |
📌 Note:
- This is the highest tax rate (24.7%) among the options.
- Only use for costume jewelry or decorative items that are not functional eyewear.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Required Documents Checklist (All Are Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material (e.g., Acetate, Polycarbonate), dimensions, hinge type. |
| ✅ Usage Statement | ✔️ | Clearly state: "Used for holding prescription lenses" or "Decorative only". |
| ✅ Product Photos | ✔️ | Show front, side, hinges, and any brand/logo. |
| ✅ Commercial Invoice | ✔️ | Must list HS Code and describe items as "Spectacle Frames" or "Plastic Eyewear Parts". |
| ✅ Packing List | ✔️ | Detail quantities and weights. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Function First, Material Second, Code Correct, Taxes Drop!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Functional Eyeglass Frames | 9004.90.00.90 or 9003.11.00.00 |
Misdeclare as 3926 (Plastic Article) → High audit risk, potential penalties. |
| Safety/Goggles Frames | 9004.90.00.10 |
Misdeclare as 9004.90.00.90 → Slight administrative error, but rate is same. |
| Decorative/Costume Frames | 7117.90.55.00 |
Misdeclare as 9004 → Incorrect function, may be rejected if inspection proves non-use. |
| Generic Plastic Accessories | 3926.90.99.89 |
N/A |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Containers | If a shipment contains both optical frames and plastic parts, separate HS codes in the invoice. Do not lump into one code. |
| OEM Custom Frames | Provide design specs and customer agreements to prove functional use (optical). |
| Frames without Lenses | Can still be classified under 9004 if designed specifically for lenses. Describe as "Empty Frames for Optical Lenses". |
| Kid's Safety Goggles | Ensure description emphasizes "Safety/Protection" to align with 9004.90.00.10. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9004.90.00.90 |
20% (Total) | FDA (if medical), FTC Labeling | High scrutiny on optical vs. plastic classification. |
| 🇨🇳 China | 9004.90.00.90 |
12% (Import Duty) | CCC (if applicable) | Lower base rate, no Section 301/122. |
| 🇪🇺 EU | 9004.90.00.00 |
0% (Most WCO countries) | CE Marking, EN ISO 12312-1 | No Section 301/122. CE certification critical. |
| 🇬🇧 UK | 9004.90.00.00 |
4% | UKCA Marking | Post-Brexit standards apply. |
| 🇦🇺 Australia | 9004.90.00.00 |
5% | ACMA (if electronic components) | No Section 301/122. |
📌 Conclusion:
- The USA is the most complex market due to Section 301 (7.5%) and Section 122 (10%) surcharges.
- European and Asian markets generally have lower or zero tariffs for optical frames, but require strict safety certifications (CE/EN).
- Misclassification in the US can lead to seizure or heavy penalties because the difference between9004(20%) and3926(24%) is small, but the risk is high.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned the Hard Way)
❌ Mistake 1: Declaring "Plastic Frames" as 3926.90.25.00 to avoid optical duties.
👉 Consequence: Customs may audit and reclassify, imposing back taxes + penalties. The rate difference is only ~4%, but the risk is high.
❌ Mistake 2: Using "Eyeglasses" instead of "Frames".
👉 Consequence: If lenses are missing, 9004.90.00.90 is still correct for parts, but description must be precise: "Spectacle Frames". Mislabeling as "Eyeglasses" (which implies lenses) can cause confusion.
❌ Mistake 3: Ignoring Section 122 (10%).
👉 Consequence: Many brokers forget this surcharge. If applied, your cost increases by 10% on top of Section 301. Always check current administrative orders.
✅ Correct Practice:
"Plastic Spectacle Frames, Acetate Material, No Lenses, Model XYZ, for Prescription Use Only."
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember the Key Points:
🔹 "Optical Use = Chapter 90 (20%)"
🔹 "Plastic Part = Chapter 39 (22-24%)"
🔹 "Decorative = Chapter 71 (24.7%)"
🔹 "Always include Section 301 (7.5%) and Section 122 (10%) in US calculations!"
📌 Pro Tip:
If you are shipping to the USA, always use HS Code 9004.90.00.90 for functional plastic frames. It is the most defensible classification.
For Europe, ensure you have CE Marking and EN ISO 12312-1 certification for sunglasses/safety glasses.
📣 Immediate Action:
📞 Consult with your customs broker to confirm if your specific "plastic frames" qualify for Chapter 90.
🚀 Accurate classification prevents delays, audits, and unexpected costs!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every dollar saved on duty is pure profit!
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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。