Chapter 44 covers wood and articles of wood, including logs, sawn timber, veneer, wood-based panels, wood products, charcoal, etc. However, note that Chapter 44 does not include certain specific wood products, such as wooden furniture (Chapter 94), wooden toys (Chapter 95), wooden art articles (Chapter 97), etc. The arrangement logic of this chapter is from raw materials to semi-finished products to finished products; heading 4414 belongs to wooden finished products among builders' joinery and carpentry and wooden frames. Heading 4414 specifically covers wooden frames for paintings, mirrors and similar frames, including frames for paintings, photographs, mirrors, etc. These frames are usually made of wood and may be carved, decorated or painted, but must be imported in frame form, not as separate strips or blocks of wood. This heading also includes wooden photo frames, certificate frames, etc., but does not include furniture-type frames (such as bed frames) or builders' wooden frames (such as door frames, window frames). HS code 441400 is a 6-digit subheading, in which the first 2 digits "44" represent Chapter 44 (Wood and articles of wood; charcoal). The 3rd-4th digits "14" represent heading 4414 (Wooden frames for paintings, mirrors and similar articles). The 5th-6th digits "00" indicate that there is no further subdivision under this heading, and all wooden picture frames and mirror frames are classified under this subheading. Therefore, the complete meaning of 441400 is "wooden picture frames and mirror frames." For import declaration, a 10-digit code is required; China Customs adds the last 4 digits on this basis, such as 4414001000 (wooden picture frames), etc., but the core classification is still based on 4414. This commodity is classified under 4414 rather than other codes because its material is wood and its function is a picture frame or mirror frame. If it were made of plastic, it should be classified under 3926; if made of metal, under 8306; if it were a frame for wooden furniture, under 9403. 4414 specifically targets wooden frame-type goods and does not include frames made of other materials.
Chapter
Chapter 44 covers wood and articles of wood, including logs, sawn timber, veneer, wood-based panels, wood products, charcoal, etc. However, note that Chapter 44 does not include certain specific wood products, such as wooden furniture (Chapter 94), wooden toys (Chapter 95), wooden art articles (Chapter 97), etc. The arrangement logic of this chapter is from raw materials to semi-finished products to finished products; heading 4414 belongs to wooden finished products among builders' joinery and carpentry and wooden frames.
Heading
Heading 4414 specifically covers wooden frames for paintings, mirrors and similar frames, including frames for paintings, photographs, mirrors, etc. These frames are usually made of wood and may be carved, decorated or painted, but must be imported in frame form, not as separate strips or blocks of wood. This heading also includes wooden photo frames, certificate frames, etc., but does not include furniture-type frames (such as bed frames) or builders' wooden frames (such as door frames, window frames).
Digit Breakdown
HS code 441400 is a 6-digit subheading, in which the first 2 digits "44" represent Chapter 44 (Wood and articles of wood; charcoal). The 3rd-4th digits "14" represent heading 4414 (Wooden frames for paintings, mirrors and similar articles). The 5th-6th digits "00" indicate that there is no further subdivision under this heading, and all wooden picture frames and mirror frames are classified under this subheading. Therefore, the complete meaning of 441400 is "wooden picture frames and mirror frames." For import declaration, a 10-digit code is required; China Customs adds the last 4 digits on this basis, such as 4414001000 (wooden picture frames), etc., but the core classification is still based on 4414.
Classification Basis
This commodity is classified under 4414 rather than other codes because its material is wood and its function is a picture frame or mirror frame. If it were made of plastic, it should be classified under 3926; if made of metal, under 8306; if it were a frame for wooden furniture, under 9403. 4414 specifically targets wooden frame-type goods and does not include frames made of other materials.
📝 Declaration Elements
Product name: The specific name of the declared commodity, such as "wooden picture frame," "wooden mirror frame," etc., which must be consistent with the actual goods. Material: Detailed description of the wood type, such as "pine," "oak," "walnut," etc., and whether it has been processed. Use: Explain the use of the frame, such as "for holding photos," "for hanging a mirror," etc. Brand: If there is a brand, declare the brand name; if there is no brand, declare "no brand." Specifications and model: Declare the dimensions, shape, etc. of the frame, such as "10x15cm, rectangular." Processing technique: Describe the processing method, such as "carving," "painting," "assembly," etc. Whether it has a mirror surface or backboard: State whether it includes accessories such as a mirror surface, glass or backboard. Product name: wooden picture frame; Material: pine; Use: for holding photos; Brand: no brand; Specifications and model: 20x25cm, rectangular; Processing technique: carved and painted; Whether it has a mirror surface or backboard: with glass and backboard. Failure to declare the wood type, resulting in Customs being unable to determine whether endangered tree species are involved. Misreporting a mirror frame with a mirror surface as a picture frame, affecting classification. Incomplete specifications and model, such as only writing "large," making verification impossible.
Product name
The specific name of the declared commodity, such as "wooden picture frame," "wooden mirror frame," etc., which must be consistent with the actual goods.
⚠️ Incorrectly declared as "wooden photo frame" or "wooden frame," without clarifying the use.
Material
Detailed description of the wood type, such as "pine," "oak," "walnut," etc., and whether it has been processed.
⚠️ Only declaring "wooden" without providing the specific tree species.
Use
Explain the use of the frame, such as "for holding photos," "for hanging a mirror," etc.
⚠️ Declaring the use as "decorative," which is too vague.
Brand
If there is a brand, declare the brand name; if there is no brand, declare "no brand."
⚠️ The brand is inconsistent with the actual goods, or the brand is not declared.
Specifications and model
Declare the dimensions, shape, etc. of the frame, such as "10x15cm, rectangular."
⚠️ Specifications and model are missing or inconsistent with the actual goods.
Processing technique
Describe the processing method, such as "carving," "painting," "assembly," etc.
⚠️ Failure to declare the processing technique, or declaring it as "simple processing."
Whether it has a mirror surface or backboard
State whether it includes accessories such as a mirror surface, glass or backboard.
⚠️ Failure to declare accessories, resulting in classification errors.
Example： Product name: wooden picture frame; Material: pine; Use: for holding photos; Brand: no brand; Specifications and model: 20x25cm, rectangular; Processing technique: carved and painted; Whether it has a mirror surface or backboard: with glass and backboard.
Common Mistakes：
Failure to declare the wood type, resulting in Customs being unable to determine whether endangered tree species are involved.
Misreporting a mirror frame with a mirror surface as a picture frame, affecting classification.
Incomplete specifications and model, such as only writing "large," making verification impossible.
🎯 Classification Logic
The core basis for classification is the commodity's material and function. It must be wooden and must be a picture frame or mirror frame. If the frame is made of multiple materials, classify according to the main material. If the frame has a mirror surface, it is still classified under 4414, because mirror frames are explicitly within the scope of 4414. However, if the mirror surface itself is imported separately, it is classified under 7009. In addition, attention must be paid to whether it belongs to furniture or builders' carpentry; if it is a standalone frame, it is usually classified under 4414. 441510 Wooden boxes, wooden cases, etc.: 4415 is wooden packing containers, while 4414 is frame-type, with different uses. 442010 Wooden statues and ornaments: 4420 is wooden ornaments, while 4414 is functional frames. If the frame itself is an ornament, it must be judged according to its main function. 700992 Glass mirrors: 7009 is glass mirrors, whether or not with frames. If the mirror frame and mirror surface are imported as one unit, they are usually classified as a mirror frame, but if the mirror surface is the main value, they may be classified under 7009. 830630 Base metal picture frames and mirror frames: 8306 is frames made of base metal, different in material from wooden frames. 940360 Wooden furniture: 9403 is furniture. If the frame is part of furniture, such as a mirror frame on a wardrobe, it is classified under 9403. Is the material wood? Is the function a picture frame or mirror frame? Does it have a mirror surface or glass? Does it belong to furniture or builders' carpentry? Has it been processed by carving, painting, etc.?
Basis
The core basis for classification is the commodity's material and function. It must be wooden and must be a picture frame or mirror frame. If the frame is made of multiple materials, classify according to the main material. If the frame has a mirror surface, it is still classified under 4414, because mirror frames are explicitly within the scope of 4414. However, if the mirror surface itself is imported separately, it is classified under 7009. In addition, attention must be paid to whether it belongs to furniture or builders' carpentry; if it is a standalone frame, it is usually classified under 4414.
Confused Codes：
441510 - Wooden boxes, wooden cases, etc.
4415 is wooden packing containers, while 4414 is frame-type, with different uses.
442010 - Wooden statues and ornaments
4420 is wooden ornaments, while 4414 is functional frames. If the frame itself is an ornament, it must be judged according to its main function.
700992 - Glass mirrors
7009 is glass mirrors, whether or not with frames. If the mirror frame and mirror surface are imported as one unit, they are usually classified as a mirror frame, but if the mirror surface is the main value, they may be classified under 7009.
830630 - Base metal picture frames and mirror frames
8306 is frames made of base metal, different in material from wooden frames.
940360 - Wooden furniture
9403 is furniture. If the frame is part of furniture, such as a mirror frame on a wardrobe, it is classified under 9403.
Self-Check：
✓ Is the material wood?
✓ Is the function a picture frame or mirror frame?
✓ Does it have a mirror surface or glass?
✓ Does it belong to furniture or builders' carpentry?
✓ Has it been processed by carving, painting, etc.?
❓ FAQ
Are the HS codes for wooden picture frames and mirror frames both 441400? Yes, in the HS code, wooden picture frames and mirror frames are both classified under 441400. However, in China Customs' 10-digit codes, they may be further subdivided, such as 4414001000 for wooden picture frames and 4414009000 for wooden mirror frames; the specific code must be checked against the latest tariff schedule. How can it be determined whether a wooden picture frame belongs to 4414? The key is the material and function. It must use wood as the main material and be used for holding paintings or mirrors. If the frame is made of plastic or metal, it is classified under other chapters. If the frame is part of furniture, such as a mirror frame on a wardrobe door, it is classified under 9403. How is a wooden picture frame with glass classified? It is still classified under 4414, because glass is an accessory of the picture frame and does not change its essential character. However, if the glass is imported separately, it is classified under 7009. If the glass and picture frame are one unit and the value of the glass is much higher than that of the wooden frame, it may need to be judged according to the value ratio, but it is usually classified as a wooden frame. What is the difference between the codes for wooden mirror frames and glass mirrors? Wooden mirror frames are classified under 4414, while glass mirrors (whether or not with frames) are usually classified under 7009. However, if the mirror frame and mirror surface are imported as one unit and the frame is wooden, they are classified under 4414. If the mirror surface is imported separately, it is classified under 7009. What elements need to be provided when declaring wooden picture frames? Product name, material, use, brand, specifications and model, processing technique, whether it has a mirror surface or backboard, etc. must be provided. The material must be specific to the tree species, such as pine, oak, etc. The use must be clear, such as for holding photos. How can the tariff rate for wooden picture frames be checked? Tariff rates change and the latest rates can be checked through the official website of the General Administration of Customs of China or the Import and Export Tariff of the People's Republic of China. Customs classification advance ruling services can also be used to confirm the code. If a wooden picture frame is made of endangered wood, how should it be declared? If endangered wood is used, such as rosewood, agarwood, etc., a certificate for import and export of endangered species must be provided, and it may be classified under other codes. The tree species must be stated at declaration, and the CITES Convention must be complied with. For cross-border e-commerce sales of wooden picture frames, how should the HS code be selected? Cross-border e-commerce usually uses 10-digit HS codes. Wooden picture frames can be classified under 4414001000 (wooden picture frames) or 4414009000 (wooden mirror frames). It is recommended to choose according to the actual commodity and consult a customs broker or Customs.
Q: Are the HS codes for wooden picture frames and mirror frames both 441400?
A: Yes, in the HS code, wooden picture frames and mirror frames are both classified under 441400. However, in China Customs' 10-digit codes, they may be further subdivided, such as 4414001000 for wooden picture frames and 4414009000 for wooden mirror frames; the specific code must be checked against the latest tariff schedule.
Q: How can it be determined whether a wooden picture frame belongs to 4414?
A: The key is the material and function. It must use wood as the main material and be used for holding paintings or mirrors. If the frame is made of plastic or metal, it is classified under other chapters. If the frame is part of furniture, such as a mirror frame on a wardrobe door, it is classified under 9403.
Q: How is a wooden picture frame with glass classified?
A: It is still classified under 4414, because glass is an accessory of the picture frame and does not change its essential character. However, if the glass is imported separately, it is classified under 7009. If the glass and picture frame are one unit and the value of the glass is much higher than that of the wooden frame, it may need to be judged according to the value ratio, but it is usually classified as a wooden frame.
Q: What is the difference between the codes for wooden mirror frames and glass mirrors?
A: Wooden mirror frames are classified under 4414, while glass mirrors (whether or not with frames) are usually classified under 7009. However, if the mirror frame and mirror surface are imported as one unit and the frame is wooden, they are classified under 4414. If the mirror surface is imported separately, it is classified under 7009.
Q: What elements need to be provided when declaring wooden picture frames?
A: Product name, material, use, brand, specifications and model, processing technique, whether it has a mirror surface or backboard, etc. must be provided. The material must be specific to the tree species, such as pine, oak, etc. The use must be clear, such as for holding photos.
Q: How can the tariff rate for wooden picture frames be checked?
A: Tariff rates change and the latest rates can be checked through the official website of the General Administration of Customs of China or the Import and Export Tariff of the People's Republic of China. Customs classification advance ruling services can also be used to confirm the code.
Q: If a wooden picture frame is made of endangered wood, how should it be declared?
A: If endangered wood is used, such as rosewood, agarwood, etc., a certificate for import and export of endangered species must be provided, and it may be classified under other codes. The tree species must be stated at declaration, and the CITES Convention must be complied with.
Q: For cross-border e-commerce sales of wooden picture frames, how should the HS code be selected?
A: Cross-border e-commerce usually uses 10-digit HS codes. Wooden picture frames can be classified under 4414001000 (wooden picture frames) or 4414009000 (wooden mirror frames). It is recommended to choose according to the actual commodity and consult a customs broker or Customs.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.