Plastic Picture Frame
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926904800 | 13.4% | CN | US | 官方文档 |
| 3926905000 | 21.3% | CN | US | 官方文档 |
| 9003190000 | 17.5% | CN | US | 官方文档 |
| 9003110000 | 20.0% | CN | US | 官方文档 |
商品图片
AI分析
🖼️ Plastic Picture Frame (Plastic Photo Frame)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know "Plastic Picture Frame"?
A Plastic Picture Frame is a decorative item used to hold and display photographs, slides, or documents. In international trade, the classification depends heavily on its specific material, usage scenario, and structural design. It generally falls under Chapter 39 (Plastics and Articles Thereof) or Chapter 90 (Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus).
Two Main Categories: 1. Decorative Frames (Chapter 39): Used for standard photo albums, wall decoration, or general display. These are treated as "Other articles of plastic." 2. Photographic/Optical Frames (Chapter 90): Specifically designed for mounting photographic slides or for use as eyewear frames (if applicable, though "Picture Frame" usually excludes eyewear). These require stricter optical/photographic classification.
⚠️ Key Distinction Point:
- If it is a general photo frame for albums/walls → Chapter 39 (3926.90...) / Chapter 90 (9003.19/11) depending on specific subtype nuances in data.
- ⚠️ Data Note: The provided dataset includes9003.19and9003.11for "Plastic Frames" described as "Eyewear" or "Optical" in some contexts, but specifically labels9003.19as "Other material" and9003.11as "Plastic" with "Form and Use consistent with frame classification." Crucially, for Picture Frames, the dataset maps them to 3926 and specific 9003 subheadings based on "Photographic Slide Mounting" vs "Album/Frame Use".
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the specific HS Codes, descriptions, and tax implications for Plastic Picture Frames.
| HS Code | Product Description | Applicable Scenario | Total Tax Rate | Key Tax Components |
|---|---|---|---|---|
| 3926.90.99.89 | Plastic Picture Frame, Material: Plastic, Category: Other Plastic Articles | General decorative plastic frame; falls under "Other plastic articles" | 22.8% | Base: 5.3%, Add-on: 7.5%, Section 122: 10% |
| 3926.90.48.00 | Plastic Picture Frame, Material: Plastic, Use: Photo Album or Frame | Specifically for photo albums or standard frames | 13.4% | Base: 3.4%, Add-on: 0.0%, Section 122: 10% |
| 3926.90.50.00 | Plastic Picture Frame, Material: Plastic, Use: Photographic Slide Mounting | Used for mounting photographic slides or frames | 21.3% | Base: 3.8%, Add-on: 7.5%, Section 122: 10% |
| 9003.19.00.00 | Plastic Frame, Material: Other Material, Form/Use: Consistent with Frame Classification | Data Note: Described as "Other material" but labeled Plastic Frame in prompt context | 17.5% | Base: 0.0%, Add-on: 7.5%, Section 122: 10% |
| 9003.11.00.00 | Plastic Frame, Material: Plastic, Form/Use: Completely Consistent with Classification | Data Note: Plastic frame, exact form/use match | 20.0% | Base: 2.5%, Add-on: 7.5%, Section 122: 10% |
🔍 Critical Insight:
- Lowest Tax:3926.90.48.00at 13.4% (if classified as album/frame use with 0% add-on tariff).
- Highest Tax:3926.90.99.89at 22.8% (generic "other" category with highest base + add-on).
- Section 122: All codes include a 10% Section 122 Tariff, indicating specific regulatory or trade restrictions (often related to specific product types or origin controls).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 Current Regulations
✅ Key Tax Components Explanation:
- Base Tariff: Standard import duty.
- Add-on Tariff (Section 301/Other): Additional duty often applied to Chinese goods.
- Section 122 Tariff: Specific regulatory tariff (10% in all provided cases).
🎯 1. 3926.90.48.00 — Plastic Picture Frame (Album/Frame Use) — BEST RATE
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Add-on Tariff | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 13.4% |
| Calculation | CIF Value × 13.4% |
| De Minimis Exemption? | ❌ No (High tariff threshold usually excludes de minimis for China) |
| Legal Path | HTS:3926.90.48.00 → Section 122: 10% |
📌 Explanation:
- This is the most favorable classification if the frame is clearly for photo albums or standard frame use.
- The 0% add-on tariff significantly reduces the cost compared to other categories.
- Tip: Ensure documentation clearly states "For Photo Album/Frame Use" to justify this HS Code.
🎯 2. 3926.90.99.89 — Plastic Picture Frame (Other Plastic Articles)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Add-on Tariff | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 22.8% |
| Calculation | CIF Value × 22.8% |
| De Minimis Exemption? | ❌ No |
| Legal Path | HTS:3926.90.99.89 → Section 122: 10% |
📌 Explanation:
- This is a catch-all category for plastic items not specifically listed elsewhere.
- High base (5.3%) + Add-on (7.5%) = 12.8% before Section 122.
- Risk: If customs determines your product doesn't fit3926.90.48.00, they may default to this higher category.
🎯 3. 3926.90.50.00 — Plastic Frame (Photographic Slide Mounting)
| Item | Content |
|---|---|
| Base Tariff | 3.8% |
| Add-on Tariff | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 21.3% |
| Calculation | CIF Value × 21.3% |
| De Minimis Exemption? | ❌ No |
| Legal Path | HTS:3926.90.50.00 → Section 122: 10% |
📌 Explanation:
- Specifically for photographic slide mounting.
- Lower base (3.8%) but high add-on (7.5%) leads to a higher total than3926.90.48.00.
- Only use if the frame is exclusively for slides.
🎯 4. 9003.19.00.00 & 9003.11.00.00 — Optical/Frame Classification
| Item | Content |
|---|---|
| Base Tariff | 0.0% (9003.19) / 2.5% (9003.11) |
| Add-on Tariff | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 17.5% (9003.19) / 20.0% (9003.11) |
| Calculation | CIF Value × Total Rate |
| De Minimis Exemption? | ❌ No |
| Legal Path | HTS:9003.11/19 → Section 122: 10% |
📌 Explanation:
- These codes are typically for optical frames (eyewear) or specific photographic apparatus parts.
-9003.19(Other material) has 0% base but 17.5% total.
-9003.11(Plastic) has 2.5% base but 20.0% total.
- Warning: Misclassifying a simple picture frame as an "optical frame" (Chapter 90) instead of "plastic article" (Chapter 39) can lead to customs audits if the product isn't used for eyewear or precision optical instruments.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material (100% Plastic?), Dimensions, Intended Use (Album/Wall/Slide) |
| ✅ Product Photos | ✔️ | Clear images of the frame, showing it is not an eyewear frame or optical device |
| ✅ Commercial Invoice | ✔️ | Must specify "Plastic Picture Frame" or "Plastic Photo Frame" |
| ✅ Packing List | ✔️ | Weight, dimensions, quantity |
| ✅ Declaration of Compliance | ✔️ | Confirm no restricted materials (e.g., lead paint, though plastic usually avoids this) |
✅ 2. Declaration Tips (Critical Mantra)
🔥 "Be Specific, Avoid Generic, Match Usage to HS!"
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Standard Photo Frame | "Plastic Picture Frame for Photo Album" | "Plastic Frame" (Too vague) |
| Slide Mount | "Plastic Frame for Photographic Slides" | "Plastic Display Case" |
| Eyewear Frame | "Plastic Eyeglass Frames" | "Plastic Picture Frame" (Wrong Chapter) |
| Mixed Shipment | Separate HS Codes for different uses | Combine all under one generic code |
⚠️ Pitfall:
- If you declare a frame as3926.90.48.00(13.4%) but it’s actually a generic "other" item, customs may reclassify it to3926.90.99.89(22.8%) → Additional 9.4% tax + penalties!
✅ 3. Special Cases
| Scenario | Recommendation |
|---|---|
| Mixed Materials | If frame has metal hinges or glass, still classify as Plastic if plastic is the principal material. |
| Custom/OEM | Provide design specs to prove it’s a "Picture Frame" and not a "Sign" or "Display Stand" (which might have different HS Codes). |
| Section 122 | All codes have 10% Section 122. This is non-negotiable for these categories. Budget accordingly. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tax (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.48.00 |
13.4% | Lowest rate if use is specified. Section 122 applies. |
| 🇺🇸 USA | 3926.90.99.89 |
22.8% | Default if use is not specific. |
| 🇨🇳 China | 3926.90.99 |
~5-10% | Lower base tariffs, no Section 122. |
| 🇪🇺 EU | 3926.90 |
~0-6% | Varies by exact subheading, no Section 122 equivalent. |
📌 Conclusion:
- USA is the most complex due to Section 122 and specific add-on tariffs.
- Choose3926.90.48.00if your frame is for photo albums/general use to save ~9.4% compared to the generic category.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "Plastic Frame" without specifying use.
👉 Result: Customs may default to the highest tax category (3926.90.99.89 at 22.8%).
✅ Fix: Always specify "For Photo Album" or "For Wall Decoration."
❌ Error 2: Misclassifying as 9003 (Optical Frames).
👉 Result: If it’s not an eyewear frame, this is a false declaration. May lead to fines.
✅ Fix: Ensure product is clearly a picture frame, not glasses.
❌ Error 3: Ignoring Section 122 Tariff.
👉 Result: Underpayment of duties.
✅ Fix: Include 10% Section 122 in all cost calculations.
🎯 VII. Conclusion: Precise Classification, Cost Savings!
🎯 Remember:
🔹 "Specific Use = Lower Tax"
🔹 "3926.90.48.00is the Gold Standard for Photo Frames"
🔹 "Section 122 is Always 10% in this Dataset"
📌 Pro Tip:
If you are shipping a large volume, consider pre-classification rulings with US Customs to lock in the 3926.90.48.00 rate (13.4%) for your specific product design.
📣 Immediate Action:
📞 Consult your customs broker with product photos and clear use descriptions.
🚀 Save 9.4% tax by choosing the correct subheading!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Dollar Saved is a Dollar Earned!
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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。