4823.90.40.00 - Frames or mounts for photographic slides 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 45% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
HTS code 4823.90.40.00 specifically covers frames or mounts designed for the display or protection of photographic slides. These items are typically made from paper, paperboard, or cellulose pulp and are intended to hold individual slides in place, facilitating their viewing, storage, or projection. The defining characteristic is their direct function in relation to photographic slides.
This category is distinct from its siblings. For instance, 4823.90.31.00 deals with punched cards for specific machinery, a functional distinction. Similarly, 4823.90.50.00 pertains to hand fans, a product with a completely different purpose. The "Other" categories at this level represent items that do not fit into the more specific descriptions provided.
As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification under 4823.90.40.00 is final for items meeting the description of frames or mounts for photographic slides. Importers should ensure the primary function of the article is its use as a slide holder when classifying under this code.