Cardboard-Core Plastic Slide Mounts from Canada
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.
Duty Rate — Canada → United States
13.8%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• 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