Acrylic Photo Frame Ornament from Canada
Decorative acrylic photo frame with sculpted floral borders functioning primarily as ornament. Classifies under HTS 3926.40.00 as plastic ornamental article.
Duty Rate — Canada → United States
15.3%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Prove predominant ornamental design over photo function via binding ruling
• Exclude from heading 3921 size limits documentation
• Specify easel back as ornamental feature, not furniture fitting