Acrylic Photo Frame Ornament from Japan
Decorative acrylic photo frame with sculpted floral borders functioning primarily as ornament. Classifies under HTS 3926.40.00 as plastic ornamental article.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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