Wood Frame Canvas Oil Painting
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4414100000 | 21.4% | CN | US | 官方文档 |
| 4414900000 | 21.4% | CN | US | 官方文档 |
| 4421919880 | 38.3% | CN | US | 官方文档 |
| 4421999880 | 38.3% | CN | US | 官方文档 |
商品图片
AI分析
🖼️ Wood Frame Canvas Oil Painting (Wooden Picture Frames)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Wooden Picture Frames"?
Wooden picture frames, especially those used for canvas oil paintings, are decorative accessories primarily made of wood. In international trade, their classification depends heavily on specificity: whether they are specifically designed for art/pictures or classified as general wood products.
Specific Art Frames (Heading 4414): Frames specifically shaped and prepared for holding paintings, photographs, or mirrors.
General Wood Products (Heading 4421): Miscellaneous wooden articles that do not have a specific function like "frame" but may include decorative wooden items.
⚠️ Key Distinction:
- If the item is specifically molded/shaped to hold a canvas or picture →归入 4414 (Lower Tax Rate).
- If it is a generic wooden object or loosely described as "wooden decoration" →归入 4421 (Higher Tax Rate).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the specific HS Codes and their corresponding tax implications for Wooden Picture Frames:
| HS Code | Product Description | Application Scenario | Tax Rate |
|---|---|---|---|
4414.10.00.00 |
Wooden picture frames; made of wood, conforming to material and usage requirements | Standard wooden frames for paintings/photos | 21.4% |
4414.90.00.00 |
Wooden picture frames; used as frames for paintings or photographs | Other types of wooden frames (not specified as solid wood in 4414.10) | 21.4% |
4421.91.98.80 |
Other wooden articles, including wooden decorations such as picture frames | Decorative wooden items, less specific framing | 38.3% |
4421.99.98.80 |
Other unclassified wooden articles, including frame-like products | General wooden crafts, unlisted wood products | 38.3% |
🔍 Key Reminder:
- Misclassification Risk: Declaring a specific wooden frame as "Other Wooden Articles" (4421) results in a 16.9% higher tax rate (38.3% vs. 21.4%).
- Correct Classification: If the product is clearly a picture frame, it should be classified under 4414. Only if it is a generic wooden decorative item without specific framing structure should it go to 4421.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 4414.10.00.00 & 4414.90.00.00 —— Wooden Picture Frames (Specific Classification)
| Item | Details |
|---|---|
| Base Tariff | 3.9% (Ad Valorem) |
| Section 301 Surtax | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 21.4% |
| Tax Calculation | CIF Value × 21.4% |
| De Minimis Exemption | ❌ Not Available (Denied) |
| Legal Basis Path | Base Tariff → Section 301 (Footnote 9903.88.01) → Section 122 (IEEPA:9903.01.24) |
📌 Explanation:
- Base Tariff 3.9%: Standard MFN rate for wooden frames.
- Section 301 Surtax 7.5%: Applied to Chinese-origin wood products.
- Section 122 Tariff 10%: Additional tariff under IEEPA for specific Chinese goods.
- Total 21.4%: This is the standard rate for correctly classified wooden frames.
🎯 2. 4421.91.98.80 & 4421.99.98.80 —— Other Wooden Articles (General Classification)
| Item | Details |
|---|---|
| Base Tariff | 3.3% (Ad Valorem) |
| Section 301 Surtax | 25.0% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Exemption | ❌ Not Available (Denied) |
| Legal Basis Path | Base Tariff → Section 301 (Footnote 9903.88.01) → Section 122 (IEEPA:9903.01.24) |
📌 Note:
- Although the base tariff is slightly lower (3.3% vs. 3.9%), the Section 301 surtax is much higher (25.0% vs. 7.5%).
- Total 38.3%: This is a high tariff rate. Misclassifying frames as "other wood products" can lead to significant cost increases.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (All Essential)
| Document | Must Provide | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material (e.g., solid wood, MDF), dimensions, weight |
| ✅ Product Photos | ✔️ | Clear images showing the frame structure, backing, and hanging hardware |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Wooden Picture Frame for Canvas Oil Painting" |
| ✅ Packing List | ✔️ | Details of quantity, package type, and net/gross weight |
| ✅ Country of Origin Certificate | ✔️ | Required for tariff application |
| ✅ HS Code Pre-ruling (Optional but Recommended) | ✔️ | To confirm 4414 vs. 4421 classification |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Specific Frame = 4414 (21.4%); General Wood = 4421 (38.3%)! Don't Mix Up!"
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Standard wooden frame for painting | 4414.10.00.00 or 4414.90.00.00 |
Misclassified as "Wooden Decoration" → 38.3% |
| Generic wooden plaque/decoration | 4421.91.98.80 |
Declared as "Frame" → Potential audit risk |
| Mixed shipment (Frames + Decor) | Separate HS Codes | Combined declaration → Risk of full shipment under highest rate |
✅ 3. Special Handling Cases
| Situation | Handling Advice |
|---|---|
| OEM Custom Frames | Provide design drawings to prove specific framing purpose → Support 4414 classification |
| Frames with Glass/Plastic | Still classified as 4414 if wood is the primary structure and defining feature |
| Ready-to-Hang Frames | Include hardware details in invoice to confirm end-use |
| Bulk Unfinished Frames | If unfinished, may still qualify for 4414 if primarily intended for framing |
🌍 V. Global Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (CN Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4414.10.00.00 |
21.4% | None | High surtax applies. Avoid 4421 classification. |
| 🇨🇳 China | 4414.10.00.00 |
Low/Zero | None | Export from China usually low duty. |
| 🇪🇺 EU | 4414.10.00.00 |
0% | CE (if applicable) | No surtaxes. Friendly to wooden frames. |
| 🇬🇧 UK | 4414.10.00.00 |
0% | UKCA | Post-Brexit, still favorable for wood products. |
| 🇦🇺 Australia | 4414.10.00.00 |
5% | None | No major surtaxes. |
📌 Conclusion:
- USA is the only market with significant additional tariffs (Section 301 + Section 122).
- Correct classification under 4414 saves 16.9% compared to 4421.
- Other markets have low or zero tariffs, making US imports the most cost-sensitive.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring wooden frames as "Wooden Decorations" (4421)
👉 Consequence: Tax rate jumps from 21.4% to 38.3% → Loss of profit margin!
❌ Mistake 2: Not specifying "Frame" in the product description
👉 Consequence: Customs may classify as "Other Wood Articles" → Higher tax + Delay
❌ Mistake 3: Combining frames with other unrelated wooden items in one line item
👉 Consequence: Risk of applying highest rate (38.3%) to entire shipment → Major cost increase
❌ Mistake 4: Ignoring Section 122 Tariff
👉 Consequence: Underestimating total landed cost → Budget overruns
✅ Correct Approach:
"Wooden Picture Frame, 12x16 inch, Solid Pine Wood, For Canvas Oil Painting, Model: WF-1216"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Frames under 4414 (21.4%); Decor under 4421 (38.3%). Don't be lazy!"
🔹 "Classify correctly, save 16.9%. Misclassify, lose big!"
📌 Tips:
- If your frames are shipped from Vietnam, Thailand, or Malaysia, you may avoid US surtaxes entirely.
- Consider transshipment or supply chain adjustment if targeting the US market heavily.
- Apply for Advance Ruling if unsure about classification to avoid disputes.
📣 Immediate Action:
📞 Contact professional customs brokers + Provide product photos + Confirm HS Code
🚀 Ensure smooth clearance, reduce costs, and boost profits!
✨ Professional clearance starts with accurate classification!
💼 Every dollar saved counts!
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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。