Slides (Transparencies)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9010600000 | 35.0% | CN | US | 官方文档 |
| 9010506000 | 35.0% | CN | US | 官方文档 |
| 3926905000 | 21.3% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 4911914040 | 17.5% | CN | US | 官方文档 |
| 4911911000 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🖼️ Slides (Transparencies) – Professional HS Code & Tariff Guide | 2026 Update | Customs Clearance Strategy
🌐 HS Code Reference & Customs Clearance Blueprint | 2026 Latest Tariff Rules | Expert-Level Import Planning
📌 One, Product Definition & Classification: What Exactly Are "Slides"?
Slides (Transparencies) are transparent photographic images mounted on rigid or flexible carriers (e.g., plastic, glass), designed for projection using a slide projector or digital scanner. They are commonly used in education, presentations, museums, and archival photography.
⚠️ Critical Distinction: - Printed over 20 years old at time of importation → Exempt from high tariffs - Printed not over 20 years old at time of importation → Subject to high附加关税 (additional tariffs)
✅ Key Insight:
The age of the slide at importation is the most critical factor in determining tariff treatment — not the material, size, or content.
📦 Two, HS Code Classification Details (2026 Official Tariff Breakdown)
| HS Code | Product Description | Age at Import | Key Features | Tax Status |
|---|---|---|---|---|
4911.91.10.00 |
Other printed matter: Pictures, designs and photographs: Printed over 20 years at time of importation | ✅ Over 20 years old | Vintage slides, historical photos, archival transparencies | 🟢 0% base + 7.5% additional = 7.5% total |
4911.91.40.40 |
Other printed matter: Pictures, designs and photographs: Printed not over 20 years at time of importation | ❌ ≤ 20 years old | Modern slides, recent photographic prints, commercial transparencies | 🔴 0% base + 7.5% additional = 7.5% total |
3926.90.50.00 |
Other articles of plastics: Frames or mounts for photographic slides | Any age | Plastic slide holders, slide cases, mounting frames | 🟢 0% base + 0% additional = 0% total |
3926.90.99.89 |
Other articles of plastics: Other (non-specific) | Any age | Miscellaneous plastic parts, non-standard slide accessories | 🔴 5.3% base + 7.5% additional = 12.8% total |
🔍 Critical Note:
- "Printed not over 20 years" = Newer than 20 years old → Subject to 7.5% additional tariff
- "Printed over 20 years" = Older than 20 years → Still 7.5% additional tariff, but no higher
- No zero tariff for any slide, even vintage — 7.5% is minimum
- Frames/mounts for slides are tax-free (0%) — must be申报 as separate items
💰 Three, 2026 Tariff Rate Breakdown (With Full Tax Clause Explanation)
✅ Applicable Country: United States (US)
✅ Origin: China (CN), Vietnam (VN), Mexico (MX), etc.
✅ Effective Date: 2025–2026 (ongoing enforcement)
🎯 1. 4911.91.10.00 — Vintage Slides (Printed Over 20 Years Old)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Additional Duty | +7.5% (from U.S. Section 301 List) |
| Total Duty | 7.5% |
| Calculation Basis | CIF Value × 7.5% |
| De Minimis Threshold | ❌ Not applicable (no de minimis relief) |
| Legal Basis | USITC: 4911.91.10.00 → FOOTNOTE 9903.88.01 → SECTION 301 LIST |
📌 Explanation:
- Despite being older than 20 years, these slides still attract the 7.5% additional tariff under Section 301. - No exemption for age — only lower risk of enforcement. - Do not assume "vintage = duty-free" — this is a common misconception.
🎯 2. 4911.91.40.40 — Modern Slides (Printed Not Over 20 Years Old)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Duty | +7.5% (same as above) |
| Total Duty | 7.5% |
| Calculation Basis | CIF Value × 7.5% |
| De Minimis Threshold | ❌ Not applicable |
| Legal Basis | USITC: 4911.91.40.40 → FOOTNOTE 9903.88.01 → SECTION 301 LIST |
📌 Key Insight:
- "Not over 20 years" = ≤ 20 years old → Same 7.5% rate as older slides. - No lower rate for newer slides — both are treated equally under Section 301. - No "younger = higher tax" — this is not a progressive tariff.
🎯 3. 3926.90.50.00 — Slide Frames & Mounts (Plastic)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Duty | 0.0% |
| Total Duty | 0.0% |
| Calculation Basis | CIF Value × 0% |
| De Minimis Threshold | ✅ Yes (if under $800, may be exempt) |
| Legal Basis | HTSUS: 3926.90.50.00 → No additional duty |
📌 Critical Tip:
- Separate the frame from the slide during申报. - If combined, the entire unit may be taxed at 7.5% (as a slide). - Always申报 as "frame for photographic slides" to avoid duty.
🎯 4. 3926.90.99.89 — Other Plastic Items (Non-Specific)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Additional Duty | 7.5% |
| Total Duty | 12.8% |
| Calculation Basis | CIF Value × 12.8% |
| De Minimis Threshold | ❌ No |
| Legal Basis | HTSUS: 3926.90.99.89 → General plastic items not elsewhere specified |
📌 Warning:
- This code applies to miscellaneous plastic parts not fitting into specific categories. - Do NOT use this code for slides or frames — it’s for non-standard, non-essential parts. - High risk of overpayment if misused.
🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Photos (Clear, with labels) | ✔️ | Show slide age, material, frame, and mounting |
| ✅ Manufacturing Date / Print Date | ✔️ | Prove age (critical for 4911.91.10.00 vs 4911.91.40.40) |
| ✅ Commercial Invoice | ✔️ | Must state "Photographic Slides" or "Transparencies" |
| ✅ Packing List | ✔️ | Separate slides from frames |
| ✅ Certificate of Origin (CO) | ✔️ | May affect eligibility for lower rates (e.g., USMCA) |
| ✅ Third-Party Test Report (if applicable) | ✔️ | For safety compliance (e.g., RoHS, REACH) |
✅ 2.申报 Strategy (Golden Rules)
🔥 "Age Determines Tax, Frame Separates, Name Matters, Duty Avoids!"
| Scenario | Correct HS Code | Wrong Approach |
|---|---|---|
| Vintage slide (25 years old) | 4911.91.10.00 |
Misreport as 4911.91.40.40 → no penalty, but no savings |
| Modern slide (15 years old) | 4911.91.40.40 |
Report as 3926.90.50.00 → duty on frame only |
| Slide + plastic frame | Split申报 | Combine → taxed at 7.5% |
| Non-standard plastic part | 3926.90.99.89 |
Use for slides → 12.8% duty |
| Slide with glass mount | 4911.91.10.00 or 4911.91.40.40 |
Use 3926.90.50.00 only if plastic frame |
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Slide collection (100+ slides) | 申报 as "Other printed matter" with batch age proof |
| Slide scanner accessories | Use 9010.60.00.00 (projection screens) or 9010.50.60.00 (lab equipment) |
| Slide restoration services | Not taxable — service, not goods |
| Slides used in medical imaging | Still taxed — no exemption unless part of medical device |
| Slides from non-China origin (e.g., Vietnam, Mexico) | May qualify for IEEPA exemption — apply for pre-ruling |
🌍 Five, Global Market Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4911.91.10.00 / 4911.91.40.40 |
7.5% | None | No de minimis |
| 🇨🇳 China | 4911.91.10.00 |
5% | CCC | No additional tariffs |
| 🇪🇺 EU | 4911.91.10.00 |
0% | CE | No 301 tariffs |
| 🇦🇺 Australia | 4911.91.10.00 |
5% | RCM | No additional duty |
| 🇯🇵 Japan | 4911.91.10.00 |
0% | PSE | No extra tariffs |
📌 Conclusion:
- USA is the only market with 7.5% additional tariff on slides. - China, EU, Japan, Australia have no extra tariffs — ideal for sourcing.
📌 Six, Common Mistakes & Pitfalls (Avoid These!)
❌ Mistake 1: Combining slides and frames in one shipment
👉 Result: Entire shipment taxed at 7.5% — lose 0% savings
❌ Mistake 2: Not proving the age of the slide
👉 Result: Customs may assume ≤ 20 years old → 7.5% duty applied
❌ Mistake 3: Using 3926.90.99.89 for slide frames
👉 Result: 12.8% duty — overpay by 5.3%
❌ Mistake 4: Calling slides "art prints" or "photographs"
👉 Result: Misclassification → penalties, delays, or rejection
✅ Correct Declaration Example:
"Photographic Slides, 35mm, 25 years old, printed on transparent film, plastic mounts, for archival use, not for commercial reproduction"
🎯 Seven, Final Verdict: Precision Pays Off!
🎯 Remember the Golden Rule:
🔹 "Age decides tax, frame splits duty, name defines code, and split申报 saves thousands!"
🔹 "If it's old, it's still taxed. If it's new, it's taxed. If it's a frame, it's free."
📌 Pro Tip:
✅ Apply for an Advance Ruling (Pre-Approval) if importing large volumes or mixed shipments.
✅ Use a customs broker with U.S. Section 301 experience — they can help avoid 7.5% duty in some cases.
📣 Take Action Now:
📞 Contact a U.S. Customs Broker + Provide slide age proof + Request HS Code pre-ruling
🚀 Ensure smooth clearance, avoid penalties, and save up to 7.5% on every shipment!
✨ Expert Customs, One Classification at a Time!
💼 Your Slide Import, Your Tax Savings — Start with the Right HS Code!
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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。