picture frame
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8306300000 | 87.7% | CN | US | 官方文档 |
| 4414900000 | 21.4% | CN | US | 官方文档 |
| 8306290000 | 10.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 8480718045 | 38.1% | CN | US | 官方文档 |
商品图片
AI分析
🖼️ Picture Frames (Photo & Art Frames)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 Part I: Product Definition & Classification: Do You Really Know "Picture Frames"?
In international trade, "Picture Frames" are not a single commodity. Their classification depends entirely on Material, Structure, and Usage. Misclassification can lead to massive tariff shocks due to recent US trade policies (Section 301, Section 232, and IEEPA).
Key Distinctions: 1. Metal Frames: Often fall under Chapter 83 (Base Metal Articles). High risk of "Aluminum/Steel" add-on tariffs. 2. Wooden Frames: Fall under Chapter 44 (Wood and Articles of Wood). Moderate risk. 3. Plastic Frames: Fall under Chapter 39 (Plastics). Moderate risk. 4. Molds/Tools: If you are shipping the tool to make frames, not the frame itself, it falls under Chapter 84.
⚠️ Critical Alert:
- If the frame is made of Metal (Iron, Steel, Aluminum), it triggers Section 232 (Steel/Aluminum) + Section 301 tariffs, potentially reaching 89.5%!
- If it is Wood or Plastic, the tariff burden is significantly lower but still subject to Section 301 and IEEPA surcharges.
📦 Part II: HS Code Classification Details (2026 Latest Tariff Rules)
Based on the provided data, here are the four primary classifications for Picture Frames:
| HS Code | Product Description | Material Inference | Key Usage |
|---|---|---|---|
| 8306.30.00.00 | Frames of Base Metal | Metal (Iron/Steel/Aluminum) | Metal decorative frames |
| 4414.90.00.00 | Wooden Picture Frames | Wood | Wooden art/photo frames |
| 8306.29.00.00 | Other Base Metal Frames | Metal (Lesser/Knick-knacks) | Decorative metal frames (excl. 8306.30) |
| 3926.90.99.89 | Plastic Picture Frames | Plastic | PVC/Resin/Plastic photo frames |
| 8480.71.80.45 | Frame Molds (Not the Frame) | Metal/Industrial | Molds used to manufacture frames |
🔍 Focus Explanation:
- 8306.30.00.00: Specifically for base metal frames. This is the most dangerous HS code for US imports due to overlapping tariffs.
- 4414.90.00.00: The standard for wooden frames. Lower risk profile.
- 8480.71.80.45: Do not use this for finished frames. This is for the mold or matrix used in production. Shipping a finished frame under this code will cause customs delays and reclassification.
💰 Part III: 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 Import Period
🎯 1. 8306.30.00.00 —— Base Metal Frames (HIGH RISK)
| Item | Content |
|---|---|
| Base Rate | 2.7% |
| Section 301 Add-on | +25.0% |
| Section 122/IEEPA | +10.0% |
| Section 232 (Steel/Aluminum) | +50.0% |
| Total Tax Rate | 87.7% |
| Tax Calculation | CIF Value × 87.7% |
| De Minimis Exemption? | ❌ NO (High-risk category) |
| Legal Basis Path | USITC:8306.30.00.00 → FOOTNOTE:232 → FOOTNOTE:301 → FOOTNOTE:122 |
📌 Explanation:
- This is the worst-case scenario. The 50% tariff comes from Section 232 (National Security imports of Steel/Aluminum).
- Combined with 25% (Section 301), 10% (IEEPA/122 Clause), and 2.7% base, the total hit is 87.7%.
- Recommendation: Avoid shipping metal frames from China to the US unless the margin is extremely high. Consider sourcing from Vietnam/Mexico for IEEPA exemption.
🎯 2. 4414.90.00.00 —— Wooden Picture Frames (LOW-MEDIUM RISK)
| Item | Content |
|---|---|
| Base Rate | 3.9% |
| Section 301 Add-on | +7.5% |
| Section 122/IEEPA | +10.0% |
| Total Tax Rate | 21.4% |
| Tax Calculation | CIF Value × 21.4% |
| De Minimis Exemption? | ❌ NO (Generally, wood products from China are subject to scrutiny) |
| Legal Basis Path | USITC:4414.90.00.00 → FOOTNOTE:301 → FOOTNOTE:122 |
📌 Explanation:
- Wood frames do not trigger the 50% Section 232 steel/aluminum tariff.
- The 7.5% is likely a specific Section 301 subset or reduced rate for certain wood articles.
- 21.4% is a manageable cost for wooden decor items.
🎯 3. 8306.29.00.00 —— Other Base Metal Frames (MEDIUM RISK)
| Item | Content |
|---|---|
| Base Rate | 0.0% |
| Section 301 Add-on | 0.0% |
| Section 122/IEEPA | +10.0% |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Exemption? | ❌ NO |
| Legal Basis Path | USITC:8306.29.00.00 → FOOTNOTE:122 |
📌 Explanation:
- This HS code covers "Other" base metal articles (knick-knacks, ornaments).
- Interestingly, it shows 0% Base and 0% Section 301 in this specific dataset (possibly due to specific exclusion lists or HTS sub-classification nuances).
- However, it still carries the 10% IEEPA/122 Clause tariff.
- Verdict: Lower than 8306.30, but still metal. Verify if your specific metal frame fits "Frames and Picture Frames" (8306.30) vs "Other" (8306.29). Customs often challenges this down to 8306.30.
🎯 4. 3926.90.99.89 —— Plastic Picture Frames (LOW-MEDIUM RISK)
| Item | Content |
|---|---|
| Base Rate | 5.3% |
| Section 301 Add-on | +7.5% |
| Section 122/IEEPA | +10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption? | ❌ NO |
| Legal Basis Path | USITC:3926.90.99.89 → FOOTNOTE:301 → FOOTNOTE:122 |
📌 Explanation:
- Plastic frames are classified as "Other Articles of Plastics."
- Similar to wood, it does not attract the 50% Steel/Aluminum tariff.
- 22.8% is comparable to wood frames.
🎯 5. 8480.71.80.45 —— Frame Molds (INDUSTRIAL USE ONLY)
| Item | Content |
|---|---|
| Base Rate | 3.1% |
| Section 301 Add-on | +25.0% |
| Section 122/IEEPA | +10.0% |
| Total Tax Rate | 38.1% |
| Tax Calculation | CIF Value × 38.1% |
| De Minimis Exemption? | ❌ NO |
| Legal Basis Path | USITC:8480.71.80.45 → FOOTNOTE:301 → FOOTNOTE:122 |
📌 Explanation:
- This is for MOLDS. If you are a factory shipping molds to a US partner for production, this applies.
- Do NOT use this for consumer picture frames.
- 38.1% is high, but lower than the 87.7% on metal frames.
🛠️ Part IV: Customs Clearance Practical Advice (Battle-Tested Guide)
✅ 1. Document Checklist (Non-Negotiable)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Photos | ✔️ | Must clearly show material (wood grain, plastic texture, metal sheen). |
| ✅ Material Declaration | ✔️ | Explicitly state: "100% Wood," "ABS Plastic," or "Stainless Steel." |
| ✅ Commercial Invoice | ✔️ | Must match HS Code exactly. Do not use generic "Home Decor." |
| ✅ Packing List | ✔️ | List quantities and weights. |
| ✅ Certificate of Origin (CO) | ✔️ | Critical for verifying non-Chinese origin if seeking IEEPA exemption. |
| ✅ Structure Diagram | ✔️ | For Molds (8480), provide technical drawings. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Material Defines Code, Code Defines Tax!"
| Scenario | Correct HS Code | Error Consequence |
|---|---|---|
| Wood Frame | 4414.90.00.00 |
Reporting as Plastic → 22.8% vs 21.4% (Minor) |
| Metal Frame | 8306.30.00.00 |
Reporting as "Decoration" → Risk of 89.5% Audit |
| Plastic Frame | 3926.90.99.89 |
Reporting as Wood → Customs rejection |
| Mold | 8480.71.80.45 |
Reporting as Frame → Delay + Retrospective Tax |
📌 Warning:
- For Metal Frames, Customs Officers are highly sensitive to Section 232. If you declare8306.29to avoid the 50% tariff, be prepared to prove it is NOT a standard "Frame" but a "Knick-knack/Ornament." Failure leads to reclassification to8306.30+ penalties.
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Hybrid Frames (Wood + Metal Trim) | Usually classified by Essential Character (Wood). Declare as 4414. Provide photos showing wood is primary. |
| OEM Custom Frames | Ensure the invoice lists the Brand and Model. If for a US brand, ensure it’s not being used to obscure origin. |
| Shipments from Vietnam/Mexico | Apply for IEEPA Exemption. Tariffs may drop to Base Rate only (e.g., 2.7% for metal, 3.9% for wood). This saves ~10% on ALL codes. |
| Molds for Export | Clearly mark as "MOLD - NOT FOR CONSUMER USE" on invoice and packaging. |
🌍 Part V: Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Estimated Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4414 (Wood) / 3926 (Plastic) |
21.4% - 22.8% Metal: 87.7% |
FCC (if electronic), Prop 65 | Metal is prohibitive. |
| 🇨🇳 China (Import) | 4414 / 8306 |
5% - 10% | N/A | No Section 301/232. |
| 🇪🇺 EU | 4414 / 7326 |
4.5% - 6.0% | CE, REACH | No high add-on tariffs. |
| 🇬🇧 UK | 4414 / 7326 |
4.0% - 6.0% | UKCA | Post-Brexit rules apply. |
| 🇦🇺 Australia | 4414 / 3926 |
5.0% | ACCC | Standard rates. |
📌 Conclusion:
- The USA is the most hostile market for Metal Picture Frames from China.
- Wood and Plastic frames are commercially viable with ~22% duty.
- Strategy: Shift supply chain to Southeast Asia (Vietnam/Thailand) to escape IEEPA/Section 301 if possible.
📌 Part VI: Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Classifying Metal Frames under 8306.29 to avoid the 50% Steel Tariff.
👉 Consequence: Customs reclassifies to 8306.30 + 50% back-taxes + fines.
✅ Fix: If it’s a frame, it’s 8306.30. Accept the cost or change material/origin.
❌ Error 2: Shipping Wooden Frames but declaring as 3926 (Plastic) for cheaper base rate.
👉 Consequence: Physical inspection reveals wood. Delay, storage fees, and potential fraud allegations.
✅ Fix: Declare accurately based on material.
❌ Error 3: Using 8480 (Molds) for finished frames to try to qualify for different treatment.
👉 Consequence: Immediate rejection. "Not a mold."
✅ Fix: Reserve 8480 strictly for industrial tooling.
🎯 Part VII: Conclusion: Professional Declaration, Save Costs!
🎯 Remember the Mantra:
🔹 "Wood & Plastic = ~22%. Metal = ~88% (or 10% if lucky, but risky). Mold = 38%."
🔹 "Material is King. Origin is Queen. HS Code is the Crown."
📌 Pro Tip:
If your frames are originally manufactured in Vietnam, Thailand, or Mexico, you may qualify for IEEPA Exemptions, reducing the 10% surcharge.
Recommendation:
📞 Get an Advance Ruling from US Customs if you have large metal frame shipments.
🚀 Switch Materials (e.g., Bamboo/Wood instead of Metal) to avoid the Section 232 disaster.
✨ Professional Clearance Starts with Precise Classification!
💼 Your Profit Margin Depends on Your 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。