Cardboard-Core Plastic Slide Mounts from China
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 — China → United States
21.3%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
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