Cardboard-Core Plastic Slide Mounts

Slide frames with outer plastic shells and thin cardboard inserts for securing 35mm film transparencies. The predominant plastic material from headings 3901-3914 qualifies them under HTS 3926.90.5000 as frames for photographic slides.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China3.8%+17.5%21.3%
🇲🇽Mexico3.8%+10.0%13.8%
🇨🇦Canada3.8%+10.0%13.8%
🇩🇪Germany3.8%+10.0%13.8%
🇯🇵Japan3.8%+10.0%13.8%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4823.90Lower: 10% vs 21.3%

If cardboard predominates over plastic in construction

Articles of paper or paperboard take precedence if plastic is secondary, shifting from Chapter 39 plastics.

3926.90.99Higher: 22.8% vs 21.3%

If for mounts adaptable to medium/large format slides, not standard 35mm

Non-standard slide frames may fall into 'other' plastic articles if not specifically for typical photographic slides.

9010.60.00.00Higher: 35% vs 21.3%

If when imported as press-ready kits for slide production apparatus

Accessory parts for slide-making machines are classified with photographic lab equipment in 9010.

Not sure which classification is right?

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Import Tips & Compliance

Document plastic weight predominance (over 50%) via material composition certificates to avoid reclassification as paper articles under Chapter 48

Ensure labeling specifies 'for photographic slides' to distinguish from general picture frames