HS 441490 Other
Quick Answer: Wooden picture frames, photograph frames, and similar frames imported under HS 441490 enter the UK at 0.00%, the EU at 0.00%, and the US at 3.9% ad valorem (MFN rate), with preferential rates available for certain trade partners. This code specifically covers wooden frames not classified elsewhere within Chapter 44, such as those for mirrors or other decorative objects. Importers should be aware of potential variations in preferential duty treatment across jurisdictions. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4414900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4414900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4414900000 | 3.9% | Free (17 programs) | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 4414.90?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 441490 cover?
This subheading covers wooden frames for pictures, photographs, paintings, mirrors, and similar decorative items, as well as other wooden frames not specifically classified elsewhere within Heading 4414. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for frames of wood where the primary material is wood and they do not fall under more specific classifications within Heading 4414, such as those for specific types of furniture or construction elements. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this broad inclusion for wooden frames not otherwise specified.
What falls outside HS 441490?
The following products are excluded from HS 441490: wooden frames that are integral parts of other goods, such as the frames of wooden furniture (which would be classified under Chapter 94), or wooden frames used as structural components in building construction (Chapter 44, but typically in other headings). Also excluded are frames made predominantly of materials other than wood, such as metal frames (Chapter 83) or plastic frames (Chapter 39), even if they are intended for similar decorative purposes. Frames for specific items like screens or displays may also have separate classifications.
What are common classification mistakes for HS 441490?
A common error is misclassifying wooden frames that are part of a larger assembled article. For instance, a framed mirror where the frame is a substantial component of the mirror assembly might be incorrectly classified under 441490 instead of a heading for mirrors (Chapter 70). Another mistake involves confusing unfinished wooden frames with finished products. According to General Rule of Interpretation (GRI) 2(a), an unfinished article can be classified as if it were the finished article if it has the essential character of the finished product, but this requires careful consideration of the degree of completion.
How should importers classify products under HS 441490?
The correct procedure for classifying products under HS 441490 involves a thorough examination of the product's composition and intended use. Importers and customs brokers must first determine if the item is a wooden frame for pictures, photographs, paintings, mirrors, or similar decorative items. If it is, and it is not specifically covered by another heading within Chapter 44 or elsewhere in the HTS, then 441490 is likely applicable. Consulting the official WCO HS Explanatory Notes and national tariff schedules like the USITC HTS or EU TARIC is crucial for definitive classification.
How is the duty calculated for products under HS 441490?
A set of 10 wooden picture frames, each measuring 8x10 inches and declared at a customs value of $150 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($150 USD × 10% = $15.00). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for HS code 441490. If the frames were valued by weight, the calculation would differ based on the specific weight and applicable per-unit duty.
Which trade agreements reduce duties for HS 441490?
Several free trade agreements may reduce the applicable duty rate for HS 441490, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement on the commercial invoice or other appropriate documentation is required. Additionally, preferential rates may be available for goods originating from countries benefiting from the Generalized System of Preferences (GSP) in some jurisdictions, often requiring a GSP Form A.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 441490, and how do preferential rates apply?
HS code 441490, covering 'Other' wooden frames and pictures, has varying Most Favored Nation (MFN) duty rates. For example, the US applies a 3.9% MFN duty. Many preferential trade agreements offer reduced or free entry. For instance, under agreements with countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG), goods classified under 441490 may be eligible for a Free (0.00%) duty rate, provided they meet the rules of origin. Importers should always verify the specific preferential rate applicable to their country of origin and the relevant trade agreement.
What specific criteria determine if an item falls under HS code 441490 ('Other') for wooden frames and pictures?
HS code 441490 is a residual category for wooden frames and pictures that do not fit into more specific subheadings within Chapter 44 of the Harmonized System. Generally, it applies to wooden frames designed for paintings, photographs, mirrors, or similar items, and to framed pictures where the frame is predominantly wood. If an item is a wooden frame for a picture, but not specifically covered by other headings (e.g., certain types of decorative mirrors or specific artistic reproductions), it would likely be classified here. The key is that the item is a wooden frame or a framed picture, and it's not otherwise specified.
What documentation is typically required for importing goods classified under HS code 441490?
Standard import documentation for HS code 441490 includes a commercial invoice detailing the description of goods, quantity, unit price, and total value; a packing list; and a bill of lading or air waybill. Depending on the country of import and any preferential claims, a Certificate of Origin may be required to substantiate eligibility for reduced or free duty rates under trade agreements. Importers should also be prepared to provide product specifications or technical data sheets if customs authorities request further clarification on the classification or composition of the wooden frames or pictures.
How is the import duty calculated for HS code 441490, using a practical example?
The duty calculation for HS code 441490 typically involves an ad valorem rate, meaning a percentage of the item's value. For instance, if the MFN duty rate is 3.9% (as in the US), and an importer brings in wooden picture frames valued at $10,000 USD, the duty would be calculated as follows: Duty Amount = Value of Goods × Duty Rate. In this example: Duty Amount = $10,000 × 3.9% = $10,000 × 0.039 = $390.00 USD. This amount is payable to customs upon import. If a specific duty is applied (e.g., per unit), the calculation would be Rate per Unit × Number of Units.
Which common trade agreements significantly impact the duty rates for HS code 441490, and how can importers leverage them?
Several trade agreements can significantly reduce or eliminate duties for goods under HS code 441490. For example, the United States has agreements with countries like Chile (CL), South Korea (KR), and Australia (AU) that may offer preferential treatment. The European Union's TARIC system also lists numerous preferential rates for countries with which the EU has trade agreements. To leverage these agreements, importers must ensure their goods meet the specific 'rules of origin' defined in each agreement. This often involves verifying that a sufficient percentage of the product's value originates from the partner country or that specific manufacturing processes have occurred there. A valid Certificate of Origin is usually mandatory to claim these preferential rates.