photo frame with backing board
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
🖼️ Photo Frame with Backing Board
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What is a "Photo Frame with Backing Board"?
A "Photo Frame with Backing Board" is a finished decorative item used to display photographs, artwork, or documents. It consists of a front frame (holding the glass/plastic cover), the photo/photo mount, and a backing board (typically cardboard, fiberboard, or hardboard) that supports the contents from behind.
Key Classification Considerations: In international trade, the classification of this item depends heavily on the material of the frame itself, as the backing board is often considered an integral accessory or minor component compared to the primary structural material (wood, plastic, glass, etc.).
⚠️ Critical Distinction:
- If the frame is primarily Wood: The item is classified under Chapter 44 (Articles of Wood).
- If the frame is primarily Plastic: The item is classified under Chapter 39 (Articles of Plastic).
- If the frame is primarily Glass or if the item is considered a "Glass Ornament/Decoration": The item is classified under Chapter 70 (Glass and Glassware).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the three primary classification paths for a "Photo Frame with Backing Board," along with their tax implications.
| HS Code | Product Description | Material Basis | Total Tax Rate |
|---|---|---|---|
4414.90.00.00 |
Wooden Photo Frame (General/Fallback) | Wood (Inferred) | 21.4% |
4414.10.00.00 |
Tropical Wood Photo Frame | Tropical Wood (Inferred) | 21.4% |
3926.90.99.89 |
Plastic Photo Frame | Plastic (Inferred) | 22.8% |
7020.00.60.00 |
Glass/Decorative Frame | Glass (Inferred) | 40.0% |
7020.00.40.00 |
Other Glass Articles (Decorative) | Glass (Inferred) | 41.6% |
🔍 Key Insight:
- The Backing Board does not change the primary classification if it is made of cardboard/fiberboard, as it is an accessory. The Frame Material dictates the chapter.
- Wooden frames are the most common and generally carry a lower total tax burden (21.4%) compared to Glass-based frames (40-41.6%).
- Plastic frames fall into a middle ground at 22.8%.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. Wood-Based Frames (4414.90.00.00 & 4414.10.00.00)
| Item | Detail |
|---|---|
| Base Tariff | 3.9% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 21.4% |
| Tax Calculation | CIF Value × 21.4% |
| De Minimis Exemption? | ❌ No (Denied) |
| Legal Path | Base: 3.9% → 301: 7.5% → 122: 10% |
📌 Explanation:
- Base Tariff (3.9%): The standard Most Favored Nation (MFN) rate for wooden frames.
- Section 301 Surtax (7.5%): Additional tariff imposed on certain Chinese goods.
- Section 122 Tariff (10%): Additional tariff under Section 122 of the Trade Expansion Act of 1962 (often related to national security or balance of payments, here specified as 10%).
- Total: 21.4%. This is the most cost-effective option among the primary classifications.
🎯 2. Plastic-Based Frames (3926.90.99.89)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption? | ❌ No (Denied) |
| Legal Path | Base: 5.3% → 301: 7.5% → 122: 10% |
📌 Explanation:
- Plastic frames are classified as "Other Plastic Articles."
- The base rate is slightly higher than wood (5.3% vs 3.9%), leading to a 22.8% total.
- Surtaxes are identical to wooden frames (+7.5% +10%).
🎯 3. Glass-Based Frames (7020.00.60.00 & 7020.00.40.00)
| Item | Detail |
|---|---|
| Base Tariff | 5.0% - 6.6% |
| Section 301 Surtax | +25% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 40.0% - 41.6% |
| Tax Calculation | CIF Value × (40.0% - 41.6%) |
| De Minimis Exemption? | ❌ No (Denied) |
| Legal Path | Base: ~5-6.6% → 301: 25% → 122: 10% |
📌 Explanation:
- Glass frames face the highest surtax.
- Section 301 Surtax is +25% (significantly higher than the 7.5% for wood/plastic).
- Section 122 Tariff is +10%.
- Total: 40.0% - 41.6%. This makes glass frames the most expensive to import from China to the US.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Tips)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Notes |
|---|---|---|
| Product Description | ✔️ | Must specify "Photo Frame with Backing Board" and Material of Frame (e.g., "Wooden Frame with Cardboard Backing"). |
| Commercial Invoice | ✔️ | Must clearly state CIF Value and HS Code. |
| Packing List | ✔️ | Include weight and dimensions. |
| Material Declaration | ✔️ | Explicitly state if the frame is Wood, Plastic, or Glass. Crucial for correct classification. |
| Origin Certificate | ✔️ | Proof of China origin (triggers surtaxes). |
✅ 2. Classification Strategy (Key Mantra)
🔥 "Frame Material Rules All; Backing is Secondary!"
| Scenario | Correct Classification | Risk if Incorrect |
|---|---|---|
| Wooden Frame | 4414.90.00.00 or 4414.10.00.00 |
If misclassified as Plastic (3926) → Overpay by 1.4%. If misclassified as Glass → Overpay by 20%+! |
| Plastic Frame | 3926.90.99.89 |
If misclassified as Wood → Underpay tax → Audit Risk & Penalties. |
| Glass Frame | 7020.00.60.00 or 7020.00.40.00 |
High tax rate; ensure it is not considered a "glass window" (different chapter). |
✅ 3. Special Considerations
| Situation | Advice |
|---|---|
| Mixed Materials | If the frame is wood with plastic trim, Wood usually dominates. Declare as Wood (4414). |
| Backing Board Material | If the backing board is metal, it might change classification, but usually, it's ignored if minor. For "Backing Board," it's typically cardboard/fiberboard, so ignore for classification. |
| Section 122 Tariff | Verify if the product is subject to Section 122. The data confirms it is (+10%). This is a fixed cost. |
| Pre-Ruling | For large volumes, apply for a Binding Ruling from CBP to confirm the HS Code and avoid post-clearance audits. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tax (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4414.90.00.00 (Wood) |
21.4% | High surtaxes (301 + 122). |
| 🇪🇺 EU | 4414.90.00 |
~0% - 4% | No 301/122 equivalent. Much lower cost. |
| 🇨🇳 China | 4414.90.00 |
~0% (Import duty low) | For domestic sales, different rules apply. |
📌 Conclusion:
- US Market: The 21.4% tax on wooden frames is manageable but significant. Avoid Glass Frames (40%+) unless you have a premium margin.
- EU Market: Much more favorable for wooden frames. Consider redirecting supply chains if EU market is viable.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Classifying a Wooden Frame as a Glass Item (7020)
👉 Consequence: You will pay ~20% more in taxes unnecessarily.
❌ Mistake 2: Ignoring the Backing Board Material
👉 Consequence: If you declare "Photo Frame" without specifying the frame material, customs may assume the most expensive option (Glass) or reject the declaration.
❌ Mistake 3: Using "Generic" Description
👉 Consequence: "Photo Frame" is too vague. Must specify "Wooden Photo Frame with Glass Front and Cardboard Backing" to secure the 21.4% rate.
✅ Correct Declaration Example:
"Wooden Photo Frame with Glass Front, Cardboard Backing Board, for Displaying Photographs, Model XYZ"
HS Code:4414.90.00.00
Total Tax: 21.4%
🎯 VII. Conclusion: Smart Classification, Smarter Savings!
🎯 Remember the Golden Rule:
🔹 "Frame Material Dictates Tax; Wood is King, Glass is Costly."
🔹 Wooden Frames: 21.4% Total Tax
🔹 Plastic Frames: 22.8% Total Tax
🔹 Glass Frames: 40.0% - 41.6% Total Tax
📌 Pro Tip:
If you are importing from Vietnam, Thailand, or Malaysia, you may qualify for IEEPA Exemptions or lower 301 rates, reducing the tax burden significantly.
For China-origin goods, pre-clearance verification is essential to avoid unexpected penalties.
📣 Immediate Action:
📞 Contact Your Customs Broker + Provide Product Samples + Request HS Code Pre-Ruling
🚀 Ensure Your Declaration Matches the Frame Material to secure the 21.4% rate!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent Saved 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。