HS code for picture frame
The U.S. HS code for a picture frame is usually 4414.90.00.00 (wood), with a 3.9% general duty and an estimated total of 16.4% from China and 16.4% from Vietnam once additional duties are added.
Estimates use tariff data as of October 22, 2026. The China and Vietnam estimates include Section 301: Forced labor action (12.5%). From China, Section 301: China list duty (7.5% or 25%) may also apply, up to 41.4% in total. Classifications and duty estimates are guidance based on the published HTSUS. The importer of record is responsible for the final classification.
Codes by variant
| Variant | HTS code | General duty | Est. from China |
|---|---|---|---|
| Wood | 4414.90.00.00 | 3.9% | 16.4% |
| Metal | 8306.30.00.00 | 2.7% | 15.2% |
| Plastic | 3924.90.20.00 | 3.4% | 15.9% |
- 4414.90.00.00: Wooden frames for paintings, photographs, mirrors or similar objects / Other
- 8306.30.00.00: Photograph, picture or similar frames; mirrors; and parts thereof
- 3924.90.20.00: Picture frames
What decides the code
A picture frame is classified by its material. Wood frames fall in heading 4414, base metal frames in heading 8306, and plastic frames in heading 3924.
- Material of the frame body decides the heading: wood goes to 4414.90.00.00, base metal to 8306.30.00.00, plastic to 3924.90.20.00.
- A frame made of base metal is classified in heading 8306 even when it holds a photograph or mirror, since that heading names picture frames of base metal.
- A plastic frame is a household article of plastics under heading 3924, which names picture frames in its subheading.
- A wooden frame for a photograph, painting or mirror is classified in heading 4414, which covers wooden frames for those objects.
Common mistakes
- Classifying a metal frame under heading 8306 as an ornament is wrong when the article is a picture frame, since the heading names frames separately.
- Putting a plastic picture frame in heading 3926 as another article of plastics is wrong because heading 3924 names picture frames directly.
- Classifying a wooden frame by the picture or mirror it holds is wrong, since heading 4414 covers the frame itself.
Estimated U.S. duty by origin
- China
- 16.4% = 3.9% general + 12.5% Section 301: Forced labor actionMay also apply: Section 301: China list duty (7.5% or 25%). Up to 41.4%.
- Vietnam
- 16.4% = 3.9% general + 12.5% Section 301: Forced labor action
For HTS 4414.90.00.00, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
EU code and duty
- Wood
- CN 4414 90 00, Free
- Metal
- CN 8306 30 00, 2.7%
- Plastic
- CN 3924 90 00, 6.5%
EU Combined Nomenclature 2026, third-country (erga omnes) duty. Preferential rates and EU trade remedy duties are not included.
Frequently asked questions
What is the HS code for a picture frame?
The U.S. HTS code for a picture frame is usually 4414.90.00.00 (wood). Other versions use 8306.30.00.00 for metal, 3924.90.20.00 for plastic. The first six digits, 4414.90, are the international HS code.
What is the U.S. import duty on a picture frame from China?
The U.S. general duty on HTS 4414.90.00.00 is 3.9%. With the additional duties that apply to goods of China (Section 301: Forced labor action (12.5%)), the estimated total is 16.4% of customs value. Section 301: China list duty (7.5% or 25%) may also apply depending on the exact product. From Vietnam the estimate is 16.4%. Tariff data as of October 22, 2026.
Tariff schedule pages
- 4414.90.00.00Wooden frames for paintings, photographs, mirrors or similar objects / Other
- 8306.30.00.00Photograph, picture or similar frames; mirrors; and parts thereof
- 3924.90.20.00Picture frames
- Heading 4414Wooden frames for paintings, photographs, mirrors or similar objects
- Heading 8306Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof
- Heading 3924Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics
Related products
Codes checked against the USITC Harmonized Tariff Schedule retrieved October 22, 2026. Additional duties reviewed October 22, 2026. This is an estimate: the importer of record is responsible for classification.